Article 19 In case a foreign enterprise does not have an organization or site in the territory of China but has profits, interests, rental, royalty and other income originating in China, or has an organization or a site in the territory of China but the a
Article 19 In case a foreign enterprise does not have an organization or site in the territory of China but has profits, interests, rental, royalty and other income originating in China, or has an organization or a site in the territory of China but the a
第十九条外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳百分之二十的所得税。