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。

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The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.

但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。

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A tax payer who has income earned from both DE and outside China shall respectively declare, calculate and pay.

纳税人兼有来源于中国境内、境外所得的，应分别申报计算纳税。

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