外国企业所得税

外商投资企业和外国企业所得税

Income tax of enterprises with foreign investment and foreign enterprises

企业所得税、外商投资企业和外国企业所得税纳税筹划

Tax Planning for Corporation Income Tax 、 Foreign Investment Corporation and Foreign Corporation Income Tax

外国企业所得税对我国资本市场、对劳动力市场、国内产业发展、国内税收等都有着重要的影响，因此该税种对经济的推动作用不可忽视。

The income tax on foreign enterprise has influence on the capital market , labor force market , domestic industry and domestic revenue .

本报告对企业所得税、外商投资企业和外国企业所得税分别进行纳税筹划分析。

This report has a tax planning analysis for the corporation income tax 、 foreign investment corporation and foreign corporation income tax respectively .

在所得税中，企业所得税、外商投资企业和外国企业所得税的轻重多寡对企业发展影响显著。

Among the income tax , corporation income tax 、 foreign investment corporation and foreign corporation income tax are of great influence in the development of the corporation .

外国企业的所得税以人民币为计算单位。

Income tax levied on foreign enterprises shall be computed in terms of Renminbi ( RMB ) .

外国企业缴纳所得税

Income tax on foreign enterprise

外国企业的所得税，按应纳税的所得额超额累进计算。

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income .

外国企业缴纳所得税，按年计算，分季预缴。

Income tax on foreign enterprises shall be levied on an annual Basis and paid in quarterly installments . Such provisional payments shall be made within 15 days after the end of each quarter .

外国企业雇员的个人所得税由该企业负责扣缴。

The enterprise with foreign investment is responsible for withholding the individual income tax of its employees .

国家税务总局关于外商投资企业和外国企业虚报亏损企业所得税处理问题的批复

Official Reply of the State Administration of Taxation of the People 's Republic of China , on Treatment of False Deficit Report Made by Foreign-Funded Enterprises and Foreign Enterprises

第九十一条外国企业合并申报缴纳所得税，所涉及的营业机构适用不同税率纳税的，应当合理地分别计算各营业机构的应纳税所得额，按照不同的税率缴纳所得税。

Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph .