中华人民共和国外商投资企业和外国企业所得税(16)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

paid in accordance with the provisions of this Law.

Article 19

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 twenty percent on such income. For the payment

of income tax in accordance with the provisions of the preceding

paragraph, the income beneficiary shall be the taxpayer and the payer

shall be the withholding agent. The tax shall be withheld from the amount

of each payment by the payer. The withholding agent shall, within five

days, turn the amount of taxes withheld on each payment over to the State

Treasury and submit a withholding income tax return to the