Henning Schwarzkopf von der CHEURAM Consulting Group aus Hongkong und Shanghai hat folgenden Beitrag zurf Verfüguung gestellt:
China’s State Administration of Taxation has disclosed that it collected over RMB100bn (USD15.9bn) in corporate tax from non-resident enterprises in 2011, showing strong growth since the new basis for corporate tax was first introduced in March 2009.
Non-resident corporate tax, which is imposed on foreign enterprises operating in China, but whose effective place of management is not in the country, actually reached a total of almost RMB102.6bn and showed an annual increase of 31.8%.
The growth in tax revenue from non-resident enterprises in China is said to arise from the growth of the Chinese economy and foreign investment therein, as well as from improvements in tax administration and compliance.
From an analysis of the sources of revenue, it was found that collection of non-resident corporate tax in 2011 was highly concentrated in the economically-developed areas around Beijing, Shanghai, Guangdong, Jiangsu and Tianjin, where such revenue received totalled RMB63.1bn.