| 关于居民企业"境外所得"几个税收问题的思考 |
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| 引用本文： | 文栋,董未萌.关于居民企业"境外所得"几个税收问题的思考[J].涉外税务,2007(7):38-40. |
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| 作者姓名： | 文栋 董未萌 |
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| 作者单位： | 中国银行总行,北京,100818 |
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| 摘 要： | 本文在参照国际惯例的基础上,对在新企业所得税法中明确企业各项所得的来源地标准、境外经济组织的税收身份、境外所得的应纳税所得额和境外所得已纳税款的抵免等问题加以论述。
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| 关 键 词： | 境外所得 常设机构 双重征税 税收抵免 |
Some Thoughts on Tax Issues concerning Foreign-sourced Income of Resident Enterprises |
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| Dong Wen,Weimeng Dong.Some Thoughts on Tax Issues concerning Foreign-sourced Income of Resident Enterprises[J].International Taxation In China,2007(7):38-40. |
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| Authors: | Dong Wen Weimeng Dong |
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| Abstract: | Accorded with international practice, this article analyzes the standard of origin to determine income of enterprises, tax residency of foreign economic organizations, the amount of taxable income derived from sources outside China and tax credits on income tax already paid abroad in the New Enterprise Income Tax Law. |
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| Keywords: | Foreign-sourced income Permanent establishment Double taxation Tax credit |
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