下班路上听国际税收(英)
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下班路上听国际税收(英)
The deepening of economic globalization and rapid progress in science and technology have contributed a lot to the cross-border flow of production elements like capital, technology and talents. The numbers and scales of multinational enterprises increasingly grow, leading to a more and more prevalent tax globalization: first, tax bases break through state edges and are globally generated; second, global strategies drive tax bases to countries and areas of lower or no tax. which minimizes the tax burdens of multinational enterprises, but at the same time brings more challenges to sovereign countries in guard against tax avoidance and evasion; third, sovereign countries tend to exercise their most beneficial tax jurisdictions towards cross-border tax sources, which usually causes international competition and thus a strong call for strengthening international tax administration arises.
Since its " opening up" in 1970s, China has rapidly emerged into the world s economy. Foreign capitals, advanced technologies and first-class talents swarmed into China on one hand, helping it rank the world top in foreign investment; on the other hand, its " going out" pace continuously accelerates, under which numerous domestic enterprises invest and do business overseas in large scales and huge amounts. Following these are increasing challenges for China to deal with the issue of complicated tax globalization. In addition, China as a developing country, its lack of experiences and talents requires it to make more efforts in this aspect.
In aware of the situation, the State Administration of Taxation clearly put forward that the government shall coordinate domestic taxation and international taxation as a whole, which means at the same time of strengthening domestic taxation, to promote international tax administration and combat tax avoidance in a parallel level, on the basis of which the rights and interests of both the country and the cross-border taxpayers are maintained. Under this strategy, the tax jurisdiction of non-resident enterprises becomes a key subject.
The tax policies and administrations of non-resident enterprise income of China are developing deeply along with the progress of "opening up". In the early stages, China adopted more preferential tax policies to non-resident enterprises in the purpose of attracting foreign capitals, thus the tax amount from non-resident enterprises at that time was quite small, and corresponding tax policies were less standard, tax administration of non-resident enterprises totally in a loose state. The year of 2008 saw the publishment of the law of the People’s Republic of China on Enterprise Income Tax, for the first-time resident enterprises and non-resident enterprises are legally distinguished.
Article 2 Enterprises are divided into resident enterprises and non-resident enterprises.
For the purposes of this Law, resident enterprises are enterprises which are set up in China in accordance with law, or which are set up in accordance with the law of a foreign country (region) but which are actually under the administration of institutions in China.
For the purposes of this Law, non-resident enterprises are enterprises which are set up in accordance with the law of a foreign country (region) and whose actual administrative institution is not in China, but which have institutions or establishments in China, or which have no such insututions or establishments but have income generated from inside China.
Article 3 A resident enterprise shall pay enterprise tax on its income generated from both inside and outside China.
A non-resident enterprise that has set up institutions or establishments in China shall pay tax on the income earned by Its institutions or establishments from inside China and the income which is generated from outside China but which is actually relevant to the said institutions or establishments set up in China.
Where a non-resident enterprise has not set up any Institutions or establishments in China, or It has done so but the income it earns is not actually relevant to the said institutions or establishments, it shall pay tax on the portion of its Income generated from inside China.
贵州省税务局、贵阳市税务局、经开区税务局
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