国家税务总局关于外商投资企业和外国企业对境外企业支付其雇员的

国税发[1999]241号
颁布日期：19991221 　实施日期：20000101 　颁布单位：国家税务总局

GuoShuiFa [1997] No.241

December 21, 1999

The salary and stipend of the employees who work in the enterprises with foreign investment or branches of foreign enterprises located in our country are paid by both enterprises with foreign investment and foreign enterprises and enterprises abroad. It is required whether salary and stipend paid by the enterprises abroad should be levied the income tax by the enterprises with foreign investment and foreign enterprises within the territory of China on behalf of those abroad. Through study, it is clarified as follows:

I. The salary and stipend of the employee who holds the post in the enterprises with foreign investment within the territory of China should be paid by enterprises with foreign investment. If the enterprises with foreign investment inside our country have relationship with the enterprises abroad, parts of or all the salary and stipend of the employees that must have been paid by enterprises with foreign investment are paid by enterprises abroad. The enterprises with foreign investment inside our country should be responsible for collecting the actual related material for application and paying income tax on behalf of the enterprises abroad according to the Law of the People's Republic of China on Individual Income Tax.

II. The foreign enterprises that have established the institutions and branches in our country should be responsible for paying individual income tax of salary and stipend of their employees paid by headquarters or related enterprises abroad according to the above regulations.

III. The Circular shall enter into force as of January 1, 2000.