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.
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。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
The income of interest, dividends or bonus obtained from enterprises and other economic organizations or individuals within China.
外国企业在中国境内未设立机构、场所取得的下列所得。
The following income received by foreign enterprises which have no establishments or sites in China.
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。
Resident enterprises shall pay enterprise income tax originating both within and outside China.
从中国境内的公司、企业以及其他经济组织或者个人取得的利息、股息、红利所得。
Income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside China.
工资薪金以外的所得如何确定是否属来源于中国境内的所得？
How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?
在中国境内两处或者两处以上取得税法第二条第一项、第二项、第三项所得的，同项所得合并计算纳税。
In China for more than 2 or 2 to obtain a second tax first, second, third obtained, together with items of income tax.
通知规定对QFII取得来源于中国境内的股息、红利和利息收入征收企业所得税的比例为10%；
The Notice regulated that Where a QFII obtains such incomes as dividends, bonuses and interests sourced from China; it shall pay the enterprise income tax at the rate of 10%.
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.
外国企业在中国境内从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动所得。
The income derived from construction, installation, assembly or exploration project or consultation, management and training services.
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。
A tax payer who has income earned from both DE and outside China shall respectively declare, calculate and pay.
第五条下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得。
Article 5 the following incomes, whether the place of payment is inside China or not, shall be incomes derived from sources inside China.
第五条下列所得，不论支付地点是否在中国境内，均为来源于中国境内的所得。
Article 5 the following incomes, whether the place of payment is inside China or not, shall be incomes derived from sources inside China.
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