According to the "Notice No.650[2008] of the State Taxation Administration on the Issue that Non-resident Enterprises Do Not Enjoy the Preferential Corporate Income Tax Policies for Small Low-profit Enterprises", regarding the issue of whether non-resident enterprises can enjoy the preferential tax policies for small and low-profit enterprises stipulated in the Enterprise Income Tax Law, the following is hereby clarified:

The small and low-profit enterprises stipulated in Article 28 of the Enterprise Income Tax Law refer to enterprises whose income generated from all production and business activities is subject to the corporate income tax payment obligation in China. Therefore, non-resident enterprises that are only subject to the tax payment obligation in China for the income sourced from China do not apply the policy of levying the corporate income tax at a reduced rate of 20% on qualified small and low-profit enterprises as stipulated in this article.

The above content is for reference only. Please refer to the latest laws, regulations and relevant provisions.