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外国企业常驻代表机构企业所得税纳税义务认定/李治国
外国企业常驻代表机构企业所得税纳税义务认定

李治国


内容提要

  随着新《企业所得税法》及其《实施条例》的实施,非居民企业的概念被广泛采用。作为外国企业常驻代表机构,其所得税纳税主体的性质和纳税义务的认定,在税收征管实务工作中仍是个难题。本文通过分析认为:外国企业常驻代表机构作为非居民企业具有其特殊性,应就其来源于中国境内所得和来源于中国境外但与其有实际联系的所得缴纳所得税。

关键词:外国企业常驻代表机构;非居民企业;所得税;实际联系;机构和场所


Abstract: With the implementation of the new Enterprise Income Tax Law and its Implementation Regulation, the definition of “non-resident enterprise” is used widely. The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy. After the analysis, the essay holds that the representative office, as the non-resident enterprise, has its own characteristics. It shall pay the income tax on its income sourced inside China and that sourced outside China but actually related thereto.

Key Words: representative office of foreign enterprise non-resident enterprise income tax actual connection institution or establishment


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