A Deep Analysis of the New Regulations on the Income Tax of Non resident Enterprises in China
CAI Meng-ya;Anhui University law school;
In December 1, 2017, the new implementation of the "State Administration of Taxation on the issue of non resident enterprise income tax withheld at source notice"(hereinafter referred to as the "Announcement No. 37") produced some new effects on our country resident enterprise income tax withheld at source, the State Council Announcement No. thirty-seventh on the new introduction of the in-depth analysis, put forward the new bright spot and the withholding system of our non resident enterprise income tax source of surviving, and give feasible suggestions on related issues, in order to make our system on track as soon as possible and withholding.
【CateGory Index】： F812.42