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Non-China Tax Resident Enterprises: Eyes on Tax Issues Due to Service Rendered to China

China has developed its tax administration and collection regime for non-tax resident enterprises (“non-TREs”1) in recent years, particularly since 2008 following the enactment of the new Corporate Income Tax (“CIT”) Law. To some extent, the complications in China’s tax scheme and the inconsistent local interpretation of circulars by tax authorities have further increased uncertainty about the tax situation and thus have created the need for non-TREs to gain an in-depth understanding of China’s tax regime in order to ascertain the tax position in China and the tax cost of doing business with or in China.