中国：非居民纳税人享受协定待遇管理办法将实施

Reanda International Network Limited, a Hong Kong limited company wholly owned by Reanda International Investment (Beijing) Company Limited, a PRC limited company, collectively known as Reanda International. Network firms of the Reanda International Network, including both member firms and correspondent firms, are affiliated with Reanda International, each of which is a separate legal entity and does not act as agent of Reanda International or any other member firm. Reanda International and each member firm are liable only for their own acts or omissions and are not responsible for the activities or services of any other. Reanda International provides no client services. All rights reserved.