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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