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。
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；
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。
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 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。
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 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。
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。
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。
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