On 10 April 2023, China’s State Taxation Administration made an announcement regarding the nationwide launch of an online cross-border tax service for non-resident enterprises. This service allows overseas companies to conveniently pay their taxes directly through the online platform.
To register, non-resident enterprises can use their email address and upload the required certificates. Once the verification process is complete, they will receive the Identification Code of Non-resident Enterprise, which is valid throughout the country. The online cross-border tax service platform is available in both Chinese and English languages.
One notable benefit is that the enterprises are no longer required to fill out forms manually. Instead, they can utilize a smart tax calculator to calculate the tax amount due.
China has been actively working to enhance the international business environment for taxation, aiming to eliminate obstacles associated with cross-border tax payments.
In this context, a non-resident enterprise refers to a business entity that is legally established and effectively managed in a jurisdiction other than China. It can either have an office or premises established within China or generate income from China, even without a physical presence in the country.