外国企业就来源于中国境内的所得缴纳所得税。
Foreign enterprises pay income tax for their income originating in China.
外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润(股息)、利息、租金、特许权使用费和其他所得。
The foreign enterprise which has no establishment or place in China but derives profit (dividend), interest, rental, royalty and other income from sources in China.
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