Types of Withholding Tax for Services Provided by Non-Tax Residents

1. Section 109 – Royalty (版权使用费)

o Applicable when the payer purchases or uses an application to create their own advertising campaigns.

2. Section 109B – Special Classes of Income (特设类别收入)

o Applicable when the payer does not purchase or use the application but relies solely on the services provided by the recipient to run advertisements.

非税务居民提供的服务，需缴付的预扣税类别一般为：

Section 109 – Royalty 版权使用费

• 付款方购买或使用应用程序并在其创建自己的广告系列

 
Section 109B – Special Classes of Income 特设类别收入

• 付款方不涉及购买或使用应用程序，仅依靠收款方提供的服务来投放广告