现行个人所得税法对纳税人的界定不清晰，对居民纳税义务人的界定范围也过小。
The definition of Individual Income tax payers in the current Individual Income tax law is vague and the scope of resident taxpayers is too narrow.
企业所得税法规定，企业和其他取得收入的组织为企业所得税的纳税人。
The EIT Law provides that the taxpayers are the enterprises and other income earning organizations.
联合利华有权按照任何地方性所得税法或规定的要求作为付款人进行代扣代缴。
Unilever is entitled to withhold at source if required by any local income tax law or regulation.
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.
条例对企业所得税法规定的纳税人作了哪些细化规定？
What details are given in the Implementation Regulations about the taxpayers in the EIT Law?
条例对企业所得税法规定的纳税人作了哪些细化规定？
What detailed provisions on tax preferential treatments are given by the Implementation Regulations?
条例对企业所得税法规定的纳税人作了哪些细化规定？
What detailed provisions on tax preferential treatments are given by the Implementation Regulations?
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