Answer: In accordance with the Provisional Measures for Tax Administration on Non-residents Contracting Engineering Projects and Providing Services (Article 5), a non-resident enterprise contracting engineering projects or providing services in China shall, within 30 days after the date of signing the project contract or agreement, go through the tax registration formalities with the tax authority in the place where the project is located.

Source: State Taxation Administration

https://www.chinatax.gov.cn/chinatax/c102449/cjwtjd.html