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为提高统筹利用国际国内两个市场、两种资源,加快国有企业“走出去”步伐,提升国有企业海外知名度,加强海外融资能力,越来越多的中国优秀国有企业寻求境外上市,以实现跨越式发展,其中尤以间接上市中的红筹上市最为盛行。《中华人民共和国企业所得税法》和实施条例的实施,首次将企业所得税的纳税人按照国际惯例分为居民企业和非居民企业,尤其是按照实际管理机构标准,
In order to improve the co-ordination and utilization of both domestic and international markets and resources, speed up the pace of state-owned enterprises “going global ”, enhance the overseas reputation of state-owned enterprises and strengthen their overseas financing capability, more and more excellent Chinese state-owned enterprises are seeking overseas listing To achieve leapfrog development, especially in the indirect listing of the red-chip IPO is the most popular. The “Law of the People’s Republic of China on Enterprise Income Tax” and the implementation of the Regulations, for the first time divide the taxpayers of enterprise income tax into resident enterprises and non-resident enterprises according to international practice. In particular, according to the actual management agency standards,