The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.

 
  • 外國企業(yè)在中國境內未設立機構、場(chǎng)所,而有取得的來(lái)源于中國境內的利潤(股息)、利息、租金、特許權使用費和其他所得
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