预提所得税 meaning in Chinese
withholding income tax
Examples
- Except for the legally exempted income tax , foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends , interests , rentals , license fees and other aspects
外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都将按10 %的税率征收预提所得税。 - " foreign enterprises " mean foreign companies , enterprises and other economic organizations which have establishments or places in china and engage in production or business operations , and which , though without establishments or places in china , have income from sources within china . the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment . any foreign enterprise which has no establishment or place in china but derives profit , interest , rental , royalty and other income from sources in china , or though it has an establishment or a place in china , the said income is not effectively connected with such establishment or place , shall pay an income tax of ten percent on such income
外国企业所得税包括两种情况:一类是指在中国境内设立机构、场所,从事生产、经营的外国公司、企业和其他经济组织,就其取得的来源于中国境内的经营所得和与机构场所有实际联系的其他所得按收入减除成本、费用及损失后的余额,即应纳税所得额征收33 %的企业所得税;另一类是指在中国境内没有设立机构、场所的外国公司、企业和其他经济组织,就其来源于中国境内的利润、利息、租金、特许权使用费和其他所得,或虽设有机构、场所,但上述所得与其机构、场所没有实际联系的,就全部所得不扣减费用征收10 %的预提所得税。