The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.
Those in Western zoos are treated as royalty and are the object of intense scientific interest and care.
西方国家动物园内饲养的熊猫被视作皇族看待，也引起科学界强烈的兴趣及关爱。
3
Taxpayers in addition to reporting and paying taxes, are liable to withhold from dividend, interest and royalty payments made abroad, and deduct taxes from certain payments to individuals.