Resident enterprises shall pay enterprise income tax originating both within and outside China.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
The domestic enterprise whose equity is transferred should assist tax authority to collect taxes from non-resident enterprise.
被转让股权的境内企业应协助税务机关向非居民企业征缴税款。
The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
With the implementation of the new enterprise Income Tax Law and its implementation Regulation, the definition of "non-resident enterprise" is used widely.
随着新《所得税法》及其《实施条例》的实施，非居民企业的概念被广泛采用。
According to the Measures, a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement.
根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。
The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy.
作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。
Most projects don’t get to start from scratch. They need to leverage data already resident in the enterprise, which is seldom well documented.
大多数项目都不是从零开始的，它们需要利用已经驻留在企业中的数据，这些数据很少有良好的文档记录。
Mr. Levy is a resident scholar at the American Enterprise Institute.
利维先生是美国企业研究所的常驻学者。
SV-3 systems matrix Models relationships between systems and subsystems in the context of the overall architecture of the enterprise. Model resident text matrix Exportable to XML 5.
SV - 3系统矩阵为企业整个架构的环境中的系统和子系统之间的关系建模。
Christina Hoff Sommers is a resident scholar at the American Enterprise Institute. She is the author of several books, including the War Against Boys.
克里斯汀娜·霍夫。索莫斯(Christina Hoff Sommers)是美国企业学院的一名驻院学者(resident scholar)，著有包括《对抗男孩的战争》等几部书。
As the rural resident improve their income and change their consumption, the enterprise should face the fact that rural resident consumption upgrading.
由于收入增加、消费观念转变等因素，农村居民消费升级是企业必须正视的事实。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
The documents and procedure needed to establish them are different, the foreign-funded enterprise is more complicated than the resident representative office.
二者设立的文件和程序也不相同，外资企业较代表处更为复杂。
A resident office shall file a written application for the entry and exit of public goods to the competent customs in charge by itself or its entrusted declaration enterprise.
常驻机构进出境公用物品，应当由本机构或其委托的报关企业向主管海关提交书面申请。
Foreign enterprise refers to Foreign enterprise Resident Representative Office or Foreign-invested enterprise which can do productive activities in China.
外国(地区)企业：是指外国企业常驻代表机构以及在中国境内从事生产活动的外国企业。
Foreign enterprise refers to Foreign enterprise Resident Representative Office or Foreign-invested enterprise which can do productive activities in China.
外国(地区)企业：是指外国企业常驻代表机构以及在中国境内从事生产活动的外国企业。
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