论文部分内容阅读
为了有利于促进和维护正常的经济秩序,加强涉外税收管理,保护正当的合法经营,现根据“中华人民共和国中外合资经营企业所得税法施行细则》第二十六条和《中华人民共和国外国企业所得税法施行细则》笫四十条的规定,制定本暂行规定。一、凡设立在中国境内的中外合资经营企业、中外合作经营企业、外资企业(以下简称“外商投资企业”)以及外国公司企业在华从事生产经营的机构、场所或营业代理人(以下简称“外国企业”),在销售商品、产品和提供劳务服务以及从事其他业务活动取得收入
In order to facilitate the promotion and maintenance of a normal economic order, strengthen tax administration in foreign countries and protect legitimate legitimate businesses, according to Article 26 of the Detailed Rules Governing the Implementation of the Income Tax Law of the People’s Republic of China on Sino-Foreign Joint Ventures and the Income Tax of Foreign Enterprises of the People’s Republic of China The Provisional Regulations shall be formulated in accordance with the provisions of Article 40 of the Law of the People’s Republic of China. (1) Where a Chinese-foreign equity joint venture, a Chinese-foreign contractual joint venture, a foreign-funded enterprise (hereinafter referred to as a “foreign-invested enterprise”) established in China and a foreign enterprise The institutions, places or business agents (hereinafter referred to as “foreign enterprises”) engaged in production and operation in China shall be rewarded with income from the sale of goods, products and rendering of labor services and other business activities