非居民企业

论我国非居民企业所得税税收法律制度的建构

On the Construction of China 's Legal System on Income Tax on 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 .

我们过去对非居民企业的税收管理重视不够，研究不多，管理也不到位。

We used not to pay enough attention of non-resident enterprises on the tax administration and research , and the management was not in place .

非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。

Taxable incomes obtained outside the territory of China by a non-resident enterprise having organs or establishments inside the territory of china , but having actual connection with such organs or establishments .

在分析源泉扣缴管理的手段、内容、特点的基础上，对非居民企业所得税源泉扣缴管理的困境进行了具体的分析。

On the analysis of source of withholding management means , content , based on the characteristics of a non-resident enterprise income tax , to the plight of withholding management source a concrete analysis .

非居民企业所得税管理的对象是外国居民、企业或其他经济组织的跨国经济活动以及由此产生的所得，属于国际间征管难度较大的零散税源。

The collection objects of non-resident enterprise income tax belongs to the international collection difficult scattered sources , including the income and the transnational economic activities of foreign residents and enterprises or other economic organizations .

结合发达国家的先进管理经验提出了加强非居民企业所得税源泉扣缴管理的具体建议，以期为税务部门以后的非居民企业所得税源泉扣缴管理提供有用的建议。

Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source , in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice .

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 .