CHINA | Cross-border Tax Service for Non-residents

China introduces an online tax payment service for non-resident enterprises to optimize tax handling and payments.

Annual tax filing management can now be conducted via the online tax payment service. This means that non-resident enterprises do not need to be physically present in China to handle tax-related issues.

Equally, the online platform optimizes the international business environment for taxation by removing cross-border tax payment barriers. Launched nationwide by China’s State Taxation Administration, overseas enterprises can directly pay tax online via the online platform.

Non-resident Enterprise

A non-resident enterprise is an enterprise established and managed in a jurisdiction other than the People’s Republic of China. The enterprise may have office or premises established in China or has income derived from China but no physical presence in China.

The Online Platform

The online cross-border tax service platform is bilingual – Chinese and English. Non-residents can use an e-mail address and upload the relevant certificates to register. The account will be verified, and a nationwide Identification Code of Non-resident Enterprise will be issued to the non-resident.

Non-residents can conduct essential declarations and calculate taxes via a smart tax calculator.

Contact Us

If you would like more information about the online tax payment service, send us an email at We’ll have a Horizons professional contact you

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