但是,在不清楚中国税收居民企业(“Tax Resident Enterprise”,TRE)、受控外国企业(“Controlled Foreign Corporation”,CFC)以及享受税收协定的具体条件等国际税务规则的情况下,仅依靠简单地...
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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。
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