【From CFTInet, Beijing 08/25/2000】 CORPORATE TAXES
WITHHOLDING TAXES
Domestic corporations and branches of foreign corporations paying certain types of income are required to withhold tax as indicated below. (The rates are fixed at 25% for dividends and 15% for interest, royalties and certain rentals.)
RECIPIENT DIVIDENDS INTEREST ROYALTI-ES
CERTAIN RENTALS
(1) (2,3)
% % %
Resident corporations,
branches of foreign
corporations 25 Nil, 15(4) 15 (3,4)
Resident individuals 25 15 15(4)
Nonresident corporations and individuals:
Nontreaty 25 15 15(4)
Treaty:
Australia 15 10 10
Austria 15 15 10
Bangladesh 15 15 10
Belarus 5,15 10 5
Brazil 15 10,15 10,15
Bulgaria 10 10 5
Canada 15 15 Nil,10
China, P.R 10 10 10(5)
Croatia 10,15 15 10
Czechoslovakia(former) 15&
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