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《企业所得税法》对居民企业与非居民企业作了明确界定,非居民企业所得税的管理逐步得以规范.该文分析了非居民企业所得税管理中亟待解决的几个问题,并提出了相关建议.“,”The income tax administration concerning non-resident enterprises has been progressively standardized since the Enterprise Income Tax Law of the PRC sets clear demar-cations between resident enterprises and non-resident enterprises. This paper analyzes current issues in income tax administration concerning non-resident enterprises, and also puts forward some relevant policy suggestions.