单选题

FE Ltd is a UK engineering company. In February 2018, it entered into a service agreement with a Shanghai customer. The agreement specifies the service is to be completed by December 2018. FE Ltd sent its staff to China to provide services and created a permanent establishment in China.

When should FE Ltd register with the China tax bureau?

A、 No need to register
B、 Register within seven days on conclusion of the service agreement
C、 Register within 30 days on conclusion of the service agreement
D、 Register within 30 days on completion of the service agreement

【正确答案】 C

【答案解析】