(1) If an overseas China person, unit or individual provides taxable services, transfers intangible assets or sells real estate in China, and has no business organization in China, his domestic agent shall be the withholding agent; If there is no agent in China, the transferee or the buyer shall be the withholding agent.

(2) Other withholding agents as stipulated by the competent departments of finance and taxation of the State Council.

Legal basis:

Provisional Regulations of the People's Republic of China on Business Tax

Article 12 The business tax obligation occurs on the day when taxpayers provide taxable services, transfer intangible assets or sell real estate, and receive business income or obtain evidence to claim business income. Unless otherwise provided by the competent departments of finance and taxation of the State Council, such provisions shall prevail.

The business tax withholding obligation occurs on the day when the taxpayer's business tax obligation occurs.

Article 13 Business tax shall be collected by the tax authorities.

Article 9 Where a taxpayer concurrently engages in tax exemption and tax reduction projects, the turnover of the tax exemption and tax reduction projects shall be accounted for separately; If the turnover is not accounted for separately, no tax reduction or exemption may be granted.