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2007年3月16日,第十届全国人民代表大会第五次会议表决通过了新的《中华人民共和国企业所得税法》。新税法对“居民”与“非居民”等一系列新概念进行了明确的界定。2009年初,总局又先后出台了《非居民企业所得税源泉扣缴管理暂行办法》、《非居民承包工程作业和提供劳务税收管理暂行办法》、《非居民企业所得税汇算清缴管理办法》,新税收法规的颁布给非居民企业的纳税产生了深远的影响,本文主要探讨这一影响。
On March 16, 2007, the Fifth Session of the Tenth National People’s Congress voted to pass the new Enterprise Income Tax Law of the People’s Republic of China. The new tax law clearly defines a series of new concepts such as “resident” and “non-resident”. In early 2009, the SAFE successively issued Interim Measures on the Withholding of Sources of Corporate Income Tax on Non-resident Enterprises, Interim Measures on Tax Management on Non-resident Contracted Engineering Operations and Provision of Labor Services, and Administrative Measures on Payment and Payment of Non-resident Enterprise Income Taxes The promulgation of tax regulations has far-reaching impact on the taxation of non-resident enterprises. This article mainly discusses this effect.