一、源泉扣缴《企业所得税法》将纳税人分为居民企业和非居民企业,居民企业就其全球所得在中国缴纳企业所得税,非居民企业仅就其来源于中国的所得在中国缴纳企业所得税。对于居民企业,因为其注册在中国境内,或者是 First, the source of withholding The “Enterprise Income Tax Law” will be divided into taxpayers and non-resident enterprises, resident enterprises in its global income in China to pay corporate income tax, non-resident enterprises in China only from its income derived from corporate income tax . For resident enterprises, because they are registered in China, or