Reply of the State Administration of Taxation on Questions Concerning How to Levy Taxes on Labor Services Provided by Foreigners in China according to the Tax Convention
Reply of the State Administration of Taxation on Questions Concerning How to Levy Taxes on Labor Services Provided by Foreigners in China according to the Tax Convention
Reply of the State Administration of Taxation on Questions Concerning How to Levy Taxes on Labor Services Provided by Foreigners in China according to the Tax Convention
Guo Shui Wai Zi [1989] No.91
April 1, 1989
The Tax Bureau of Henan Province,
We have received your letter coded Yu Shui Wai [1989] No.18. The salaries earned in China by employees of foreign construction companies and labor supply companies which engage in construction works or labor services in China for a period long enough to become a permanent establishment shall be subject to income tax according to the Tax Convention.
......
Guo Shui Wai Zi [1989] No.91
April 1, 1989
The Tax Bureau of Henan Province,
We have received your letter coded Yu Shui Wai [1989] No.18. The salaries earned in China by employees of foreign construction companies and labor supply companies which engage in construction works or labor services in China for a period long enough to become a permanent establishment shall be subject to income tax according to the Tax Convention.
......