Do a non-resident enterprise need to apply for approval from the tax authority when it establishes two or more establishments or places in China and choose？a？principal？establishment？or？place？to？pay？the？consolidated？enterprise？income？tax?

网址：https://shenzhen.chinatax.gov.cn/sztax/zcwj/rdwd/202412/f1a10881f1554a85b1a42438327fa817.shtml

发布时间：2024-12-06 16:08:36

来源：国家税务总局深圳市税务局

Answer: No. For more details, please refer to the Announcement of the State Taxation Administration, the Ministry of Finance, and the People's Bank of China on the Issues of Consolidated Payment of Enterprise Income Tax by Non-resident Enterprises' Establishments or Places (Announcement No. 12 of 2019 of the State Taxation Administration).
Source: State Taxation Administration
https://www.chinatax.gov.cn/chinatax/c102449/cjwtjd.html