1. This form is applicable to the withholding agent's declaration of withholding income tax on the following income on time or on schedule according to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations.

1. If a non-resident enterprise does not have an institution or place in China, it shall pay enterprise income tax on its income originating in China.

2. If a non-resident enterprise establishes an institution or place, but its income is not actually related to the institution or place it established, it shall pay enterprise income tax on its income originating in China.

2. The withholding agent shall, within 20 days after signing the contract or agreement, submit a copy of the contract or agreement to the competent tax authorities for the record and handle the relevant withholding procedures.

Three, after the signing of the contract or agreement, if there is any change in the payment amount stipulated in the contract or agreement, it shall report to the tax authorities in writing within ten days after the change.

4. If the withholding agent fails to submit this form within the prescribed time limit, it shall file an application within the prescribed time limit, which may be appropriately extended with the approval of the local tax authorities.

5. If the withholding agent fails to pay the withheld tax to the state treasury within the prescribed time limit and fails to perform the withholding obligation stipulated in the tax law, it will be punished in accordance with the provisions of Articles 68 and 69 of the Law of People's Republic of China (PRC) on Tax Collection and Administration.

Six, this form should be filled in both Chinese and foreign languages.

Seven, fill in the following columns in this form:

1. Withholding agent identification number: fill in the tax code of the withholding agent determined by the competent tax authorities when handling tax registration.

2. Name of withholding agent: fill in the name of the entity and individual who actually paid the foreign enterprise.

3. Taxpayer identification number: fill in the tax identification code of the non-resident enterprise in its country of residence.

4. Income items: fill in the income from equity investment such as transfer of property, dividends, interest income, rental income, royalties and other income.