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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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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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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David Frum,a resident fellow at the American Enterprise Institute, says Americans are losing patience.

VOA: standard.2009.12.15

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Mr. MICHAEL RUBIN (Resident Fellow, American Enterprise Institute): Thanks for having me back.

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