Answer:In accordance with the Circular of the State Taxation Administration on Issuing the Administrative Measures for the Assessment and Levy of Enterprise Income Tax on Non-resident Enterprises (Issued by No. 19 [2010] of the State Taxation Administration), where a non-resident enterprise is unable to accurately compute and truthfully report the amount of its taxable income due to incomplete accounting records and references or for any other reasons, the tax authority shall have the right to determine the amount of its taxable income with reference to the profit rates of similar or comparable enterprises. The specific reference standards are outlined as follows:

For enterprises engaged in contracted engineering projects, design services, and consulting services, the profit rate is assessed at a range of 15% to 30%.

For enterprises engaged in management services, the profit rate is assessed at a range of 30% to 50%.

For enterprises engaged in other labor services or other business activities, the profit rate is assessed at not less than 15%.

Furthermore, if the tax authority has reasonable grounds to believe that the actual profit rate of a non-resident enterprise is significantly higher than the aforementioned reference standards, it may approve its taxable income based on a profit rate that exceeds the stated standards.

Source: State Taxation Administration
https://www.chinatax.gov.cn/chinatax/c102449/cjwtjd.html