Inquiring jurisdiction of taxation and income at source, comparing and analyzing the solve principle and way about conflict of jurisdiction.
对国际上普遍实行的居民税收管辖权和所得来源地税收管辖权及其认定标准进行探讨,同时也对国际税收协定与中外税收协定中关于管辖权冲突的解决原则和方法加以比较分析,以期为我国征税权的公平实施提供有益的参考。
The income tax on foreign enterprise is different from the income tax on enterprises with foreign investment.
外国企业所得税是对外国公司、企业及其他经济组织在我国境内的所得征收的一种税,它具有四个特点:体现税收主权;政策性强,征管要求高;分布面广、稍纵即逝;收入小,征管难度大。
Tax Planning for Corporation Income Tax、Foreign Investment Corporation and Foreign Corporation Income Tax;
企业所得税、外商投资企业和外国企业所得税纳税筹划
income tax of enterprises with foreign investment and foreign enterprises
外商投资企业和外国企业所得税
The Income Tax Law of the People's Republic of China Concerning Foreign Enterprises
《中华人民共和国外国企业所得税法》
Before 1991, Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures and Income Tax Law of the People's Republic of China for Foreign Enterprises.
1991年前，《中华人民共和国中外合资企业所得税法》和《中华人民共和国外国企业所得税法》
The Income Tax Law of the People's Republic of China for Chinese-Foreign Equity Joint Ventures and the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be annulled as of the same date.
《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。
Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises.
《中华人民共和国外商投资企业和外国企业所得税法》
After 1991, Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises.
1991年后，《中华人民共和国外商投资企业和外国企业所得税法》
income tax on foreign enterprise
外国企业缴纳所得税
ANNUAL INCOME TAX RETURN FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
外商投资企业和外国企业季度所得税申报表
Foreign enterprises shall pay its income tax on income derived from source within China.
外国企业就来源于中国境内的所得缴纳所得税。
Research on the Income Tax Law for Enterprises with Domestic Funding and Foreign Funding;
我国内、外资企业所得税制的比较研究
A Dicussion on Unified Enterprise Income Taxin the Domestic and Foreign Capital Enterprises of China;
对我国统一内外资企业所得税的思考
Discussion about the Tax on Foreign-Source Income of Resident Enterprises in China
我国居民企业境外所得征税问题探讨
foreign-funded enterprise income tax
外商投资企业所得税
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
An Inquiry into Our Country's Foreign Preferential Policy
我国涉外企业所得税税收优惠政策探析
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
外国企业的所得税,按应纳税的所得额超额累进计算.
Negative Effect on Beneficialtaritf of Foreigninvested Enterprises;
外资企业所得税税收优惠的负面效应