境外所得

我国居民企业境外所得征税问题探讨

Discussion about the Tax on Foreign-Source Income of Resident Enterprises in China

论述了国内企业股利分配的税务筹划、境外所得汇回和已纳税额抵免的税务筹划。

The article also discusses the tax planning for dividend policy in China , remittance of earnings from other countries and the ETP for the deduction of paid tax .

但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。

Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer 's incomes from abroad as calculated according to the provisions of this law .

从中国境外取得所得的；

He obtains incomes from abroad ;

企业的生产、经营所得和其他所得，包括来源于中国境内、境外的所得。

Income from production and business operations and other income shall include income sources both within and outside the People'sRepublic of China .

境外发债所得资金以参股形式注入内地公司之后，内地公司只能以税后股息的形式将资金返还离岸实体。

Having received cash from an offshore bond sale in the form of an equity injection , the onshore company may only send money back to the offshore entity in the form of after-tax dividends .

外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。

Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return .

居民企业来源于中国境外的应税所得；

A resident enterprise 's taxable incomes sourced from outside the territory of China ;

三开发区中外合资经营企业的客商将从企业分得的利润汇出境外，免征所得税。

3 the share of profits that investors in development zone Chinese-foreign joint ventures remit abroad shall be exempted from income tax .

居住超过五年的个人，从第六年起，应当就其来源于中国境外的全部所得缴纳个人所得税。

Individuals who reside for more than five years shall , commencing from the sixth year , pay individual income tax on the whole amount of income derived from sources outside the people 's Republic of china .

在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

Individual income tax shall be levied in accordance with the provisions of this law by individuals who have domicile in china , or though without domicile but have resided for one year or more in China on their income derived from sources within and outside china .

从《联合国反腐败公约》看我国境外追缴腐败犯罪所得国际合作制度的完善

From United Nations Convention on Anti-Corruption to the Improvement of International cooperation on Investigating Illicit Money Abroad

第四条远洋渔业企业在境外销售渔货所得的净收入应当按规定及时调回境内。

Deep-sea fishing enterprises shall report accurately to SAFE on deep-sea fishing foreign exchange receivable and received in the previous year in the first quarter of each year .

只要北京继续牢牢控制资本账户，同时小心限制境外人民币债券发行所得的流入，一个繁荣的熊猫债券市场就依然是一场难以触及的美梦。

While Beijing still maintains its tight grip on the capital account and carefully restricts the flow of foreign RMB bond sales the dream of a thriving panda bond market will remain elusive .

被转让的境外控股公司所在国（地区）对其居民境外所得不征收所得税。

The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income .