第二条企业分为居民企业和非居民企业。
Article 2 enterprises are classified into resident and non-resident enterprises.
第二条企业分为居民企业和非居民企业。
Article 2 enterprises are divided into resident enterprises and non-resident enterprises.
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。
The domestic enterprise whose equity is transferred should assist tax authority to collect taxes from non-resident enterprise.
随着新《所得税法》及其《实施条例》的实施，非居民企业的概念被广泛采用。
With the implementation of the new enterprise Income Tax Law and its implementation Regulation, the definition of "non-resident enterprise" is used widely.
国家税务总局国际税务司上周五发表声明指出，上半年我国非居民企业所得税和营业税总收入增长40.7%。
Corporate income taxes and turnover taxes paid by "non-citizen" firms in China rose 40.7 percent in the first half of the year, the State Administration of Taxation said last Friday.
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.
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.
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.
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.
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