What is non-resident registered domestic enterprises? It is the non-resident companies on tax treatment of what is the difference?

That is incorporated outside, but its effective management companies in the territory, a situation also belongs to resident companies which derive income territory in accordance with the 25% rate is calculated and paid taxes.
The non-resident companies , there are two cases, one is established within institutional settings, derives income from domestic and calculate and pay taxes in accordance with the 25% rate, and the other is that there is no place to set up institutions in the territory, or set up institutional settings, but incomes have no actual contact with the agency premises, 10% tax rate paid by the company resulting withholding tax.

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Origin www.cnblogs.com/liuys635/p/12522178.html