China Tax Treaties with Taiwan - Shanghai Evershine
Expand your business to Taiwan: Company Registration, Accounting, Tax, & Payroll Services

China Tax Treaties with Taiwan

Send an Email to: szx4ww@evershinecpa.com
or
Contact us by WeChat in the day-work-time of China  (GMT+8)
The Engaging Manager
Ms. Cindy Victoria Luo, Speak in English, Chinese and Bahasa.
Whats App +886-989-808-249
wechatid: victoria141193

Tw-Q-10:
台灣母公司在中國,是否可以依DTA申請沒有常設機構(PE)下零稅率?
Taiwan Parent Company, can apply for zero tax rate without PE under DTA in China?

Tw-A-10:
No.
Taiwan has no effective DTA with China.
On 25 August 2015, China and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.

However, they are not yet in force at the time of writing.

Tw-Q-20:
台灣母公司在中國設立了中國子公司, 台灣母公司替子公司服務收入能否申請零稅率?
When Taiwan Parent Company as an Investor, set up a China subsidiary, and provide services from Taiwan to China Subsidiary, can apply for zero tax rate without PE under DTA in China?

Tw-A-20:
No.
Taiwan has no effective DTA with China.

On 25 August 2015, China and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Tw-Q-30
中國依DTA沒有PE下零稅率申請的程序為何?
What is the procedure for China to apply for a zero tax rate under DTA without PE?

Tw-A-30
Taiwan has no effective DTA with China.
On 25 August 2015, China and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Tw-Q-40
台灣母公司有中國來源所得的各項所得扣繳稅率為何?
When Taiwan Resident company has China domestic sourced income, what are the withholding tax rates for various incomes in China?

Tw-A-40:
The withholding tax rates under domestic law are:
Business Profits – 25%
Dividend – 10%
Interest (General loan) – 10%
Royalties fee – 10%
Technical services – 25% (on a deemed-profit basis range from 15%-50%)
Professional services – 20% (RMB 20,000), 30% (RMB 20,001 to 50,000), 40% (over RMB 50,000)

Tw-Q-50
當台灣稅務居民有中國來源所得,依DTA優惠稅率申請的程序為何?
When Taiwan Tax Resident has China domestic sourced income, what is China’s application procedure based on the DTA preferential tax rate?

Tw-A-50:
Taiwan has no effective DTA with China.
On 25 August 2015, China and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.
 
Summary of Tax Treaty between China and Taiwan

Taiwan has no effective DTA with China.
On 25 August 2015, China and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Contact Us

Shanghai Evershine BPO Service Corp.
Room 709, No.96, Lane 1333, Xinlong Road.,
Minhang District, Shanghai, PRC, 201101
Tel. No.: +86-21- 6402-0100
The Manager Jessica Shi (In Chinese)
E-mail: szx4ww@evershinecpa.com
or
Call us by phone in the day-work-time of China  (GMT+8)
The Engaging Manager of Global  Accounting Services
Ms. Cindy Victoria Luo, Speak in English, Chinese and Bahasa.
Whats App +886-989-808-249
wechatid: victoria141193
or
For  how to exchange data files between your Finance Accounting System and Evershine  Cloud Accounting  Information System,
please send an email to HQ4szx@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable to your case.
Email address:dalechen@evershinecpa.com
linkedin address:Dale Chen

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