With China State Tax Administration Bulletin 37 2014, effective 1 August 2014, China has expanded the scope of non-resident international transport activities subject to enterprise income tax (EIT 25%) to include both inbound and outbound activities. Previously only outbound activities were subject to EIT.
International transport activities subject to EIT include transport of passengers, goods or mail via vessels, aircraft or shipping spaces owned or rented by non-residents, as well as load…