Announcement of the State Administration of Taxation on Issues Concerning the Enterprise Income Tax Paid by Non-resident Enterprises in the Pilot Collection of Value-Added Tax in Lieu of Business Tax

Announcement of the State Administration of Taxation [2013] No.9

February 19, 2013

Issues concerning enterprise income tax paid by non-resident enterprises in the pilot collection of value-added tax in lieu of business tax are hereby set out as follows:

With respect to income stipulated in Paragraph 3 of Article 3 of the Enterprise Income Tax Law of the People's Republic of China and obtained by non-resident enterprises who are entitled to the pilot collection of value-added tax in lieu of business tax, the total income exclusive of that subject to value-added tax shall be deemed as taxable income in the computation and payment of enterprise income tax.

This Announcement shall come into effect on the date of promulgation.

It is hereby announced.