Taxable incomes obtained outside the territory of China by a non-resident enterprise having organs or establishments inside the territory of China, but having actual connection with such organs or establishments.

 
  • 非居民企業(yè)在中國境內設立機構、場(chǎng)所,取得發(fā)生在中國境外但與該機構、場(chǎng)所有實(shí)際聯(lián)系的應稅所得。
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