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China legal tool Tax & duties National framework
Interactive China legal orientation tool. Review the result with the relevant legal guide and qualified counsel where facts or local implementation matter.
For China-source dividends, interest, royalties and similar passive income of a nonresident enterprise without a relevant China establishment/place, withholding EIT is generally imposed on gross income. For property/equity transfers, the taxable base is generally the transfer income less the net value/tax basis of the transferred property.
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