非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,其就来源于中国境内的所得应缴纳的所得税,实行源泉扣缴,以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时,从支付或者到期应支付的款项中扣缴。源泉扣缴 Where a non-resident enterprise has no establishment or place in the territory of China, or if the establishment of an establishment or establishment does not have any actual connection with the organization or place where it is established, the non-resident enterprise shall apply the income tax to be derived from the income derived within the territory of China. Paid to pay the person withholding agent. The tax is withheld by the withholding agent from the amount due or due for payment on each payment or due date. Withholding source