Shenzhen Government Online
Chatbot
Filing of Non-resident Corporate Income Tax Withholding
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

At the time of payment or when a payment is due, a withholding obligor shall withhold tax from the payment or due payment and file and pay such tax to the competent tax authority at the place where it is domiciled within 7 days of the date on which the withholding obligation occurs.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Report Form for Corporate Income Tax Withholding of the People's Republic of China

2

2

Other relevant materials required by tax authorities

[Filing Method]

1.Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Taxpayer Self-service Machines: Yes (√) No ( )

3.Online Services

E-tax bureau: Yes (√) No ( )

Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1.For Taxpayers

A withholding obligor shall file and pay tax to the competent tax authority at the place where it is domiciled within 7 days of the date on which the withholding obligation occurs.

2.For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

Results will be given by the tax authorities.

[Notice to Taxpayers]

1.Withholding obligors are responsible for the authenticity and legality of the materials they submit.

2.Withholding obligors only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3. A non-resident enterprise is subject to corporate income tax on its income derived from the People's Republic of China, including income from equity investment such as dividends and bonuses, income from interest, rents and royalties, income from property transfers, and other taxable income, which are paid by its source, with the payer being the withholding obligor.

3. A non-resident enterprise is subject to corporate income tax on its income derived from the People's Republic of China, including income from equity investment such as dividends and bonuses, income from interest, rents and royalties, income from property transfers, and other taxable income, which are paid by its source, with the payer being the withholding obligor.

4. If a withholding obligor fails to or cannot pay tax, the relevant non-resident enterprise shall file and pay corporate income tax to the tax authority at the place which give rise to the taxable income.

5. Upon occurrence of an obligation to withhold tax, the withholding obligor shall report tax withholding in a timely manner (see the matter of "Reporting of Deducting and Withholding").

6.Where a foreign investor directly reinvests its undistributed profits in an enterprise it invests in China and relevant criteria set forth in the Circular on Policy Issues Concerning Temporarily Not Levying Withholding Tax on Distributed Profits in Direct Reinvestment by Foreign Investors (Cai Shui [2017] No. 88) are met, the profit distributing enterprise in China shall submit a Report Form for Corporate Income Tax Withholding of the People's Republic of China, a Report Form for Information Concerning Withholding Tax Deferral of Non-resident Enterprises, and review the information and materials provided by the foreign investor, within 7 days of actual payment of the profits.

7.Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)