新企业所得税法已于2008年1月1日起实行,新税法第五十条规定“居民企业在中国境内设立不具有法人资格的营业机构,应当汇总计算并缴纳企业所得税。”这个规定符合国际上通用的法人所得税制,使我国的企业所得税应纳税所得额的计算更为合理,但是,这也导致居民企业在中国境内跨地区设立不具有法人 The new Law on Enterprise Income Tax came into effect on January 1, 2008 and Article 50 of the New Tax Law stipulates that “Resident enterprises that establish business organizations without legal personality in China shall make a collective calculation and pay enterprise income tax.” This stipulation In line with the common international corporate income tax system, so that China’s corporate income tax calculation of taxable income more reasonable, but it also led to the establishment of non-resident enterprises within the territory of China without a legal person