How should non-resident enterprises who have not registered for tax pay enterprise income tax on the income from contracting projects or providing labor services in China?

explain

The tax authorities shall, in accordance with the provisions of laws and administrative regulations, designate withholding agents to declare the income from contracted projects or services provided by non-resident enterprises that have not gone through tax registration. Domestic institutions and individuals with tax withholding obligations shall, within 30 days from the date of withholding obligations, go through the formalities of tax withholding registration with the competent tax authorities, and provide materials such as the Report Form of Domestic Institutions and Individuals Contracting Projects or Labor Services, and the competent tax authorities shall register the tax source management items of non-resident enterprises before withholding the income tax returns of non-resident enterprises.

For the enterprise income tax payable by a non-resident enterprise on the income from engineering operations and labor services in China, if it has not gone through tax registration or temporary tax registration, and has not entrusted an agent in China to fulfill its tax obligations, the tax authorities at or above the county level may designate the payer of the project price or labor service fee as the withholding agent, and at the same time inform the withholding agent of the calculation basis, calculation method, withholding period and withholding method of the tax withheld.