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.
第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.
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.
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 Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi.
如果公司在征税州依法组建，那么该公司就是居民公司，要就来自居住州境内境外的所得纳税。
If a corporation is organized under the laws of the taxing states, it is taxable as a domiciliary corporation upon all of its income whether derived from within or outside of the state of domicile.
根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。
According to the Measures, a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement.
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.
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，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.
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.
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%.
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.
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.
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?
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.
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.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.
第二条本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。
Article 2 the "income taxes" as mentioned in these Standards includes all types of domestic and overseas tax amounts based on the amounts of taxable income.
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