Except for the legally exempted income tax, foreign investors with no agencies in Chinese mainland may enjoy a 10% off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspe
Except for the legally exempted income tax, foreign investors with no agencies in Chinese mainland may enjoy a 10% off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspe
外国投资者在中国境内未设立机构而来源于中国境内的股息、利息、租金、特许权使用费和其他所得，除依法免征所得税的以外，都将按10%的税率征收预提所得税。