Core Viewpoint - The article discusses the obligations of domestic companies in China regarding withholding corporate income tax when making payments to foreign entities for services rendered, emphasizing the conditions under which such tax must be withheld [1][2]. Group 1: Tax Withholding Obligations - Non-resident enterprises in China must self-declare and pay corporate income tax on income sourced from within China if they have established a presence in the country [1]. - If a non-resident enterprise does not have a presence in China, the domestic payer is responsible for withholding tax on income sourced from China [1][2]. Group 2: Determining Tax Liability - The determination of whether a non-resident enterprise has a taxable presence in China includes assessing if it has established any institutions or places of business within the country [2][3]. - Income sourced from China is categorized based on the nature of the income, such as sales of goods or provision of services, and is determined by the location of the transaction or service [3][4]. Group 3: Common Scenarios - Payments made to foreign companies for services may fall into two categories: 1. If the foreign entity sends personnel to provide services in China, withholding tax is required; if services are provided outside China, no withholding tax is necessary [5]. 2. If the payment is for the use of intellectual property rights, such as patents or trademarks, it constitutes "royalty income," which also requires withholding tax [6]. Group 4: Payment Reporting Requirements - Domestic entities making payments to foreign entities exceeding the equivalent of $50,000 must report these payments to the local tax authority [7].

欢迎扫描下方二维码关注： 一、定义 居民企业： 依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。 非居民企业： 依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中 国境内所得的企业。 二、征收范围 居民企业： 来源于中国境内、境外的所得缴纳企业所得税。 非居民企业： 1.在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联 系的所得，缴纳企业所得税。 2.在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得 缴纳企业所得税。 三、税率 居民企业： 税率为25％。 对于符合企业所得税减免政策的企业，可享受优惠税率。 非居民企业： 1.在中国境内设立机构、场所的，适用税率为20％。 2.未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，适用税率为20％，减按10%的税率征收企业 所得税。 来源山西税务 温馨提醒：蓝色柳林财税室为非 ...