China alert - Issue 30, August 2011
Shenzhen State Tax Bureau (STB) issued the announcement, Shen Guo Shui Gao  No. 7 (Announcement 7), on 2 August 2011, strengthening the administration on tax registration and record lodging of non-resident enterprises and clarifying the consequences of non-compliance based on the Corporate Income Tax (CIT) Law and its implementation rules, Decree No. 19 of State Administration of Taxation (Decree 19), and the circular, Guo Shui Fa  No. 3 (Circular 3).
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