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。
But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.
但登记注册地在境外的,以实际管理机构所在地为纳税地点。
Article 17 a contractual joint venture may obtain loans from financial institutions within the territory of China and may also obtain loans outside the territory of China.
第十七条合作企业可以向中国境内的金融机构借款,也可以在中国境外借款。
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