视听 | 下班路上听国际税收
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中文版
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经济全球化趋势的深入发展和科学技术的突飞猛进，使得资本、技术和人才等生产要素的跨境流动日趋频繁，跨国公司的数量和规模不断增加，税收国际化问题日益凸显。第一，生产要素的跨境流动使得税基突破主权国家的边限，导致税源的国际化；第二，跨国公司利用全球一体化的经营策略，把税基移至低税或无税国家和地区，实现整体税负最小化，使得主权国家防范避税的任务日益加重；第三，主权国家对跨境税源行使有利于本国利益的税收管辖权，争夺税源日趋激烈，加强税收征管国际化的需求更加强烈。
中国自20世纪70年代末实施对外开放战略以来与世界经济日益融合。一方面，外国的资本、先进技术和一流人才大举进入中国，中国吸引外资规模位居世界前列：另一方面“走出去”步伐不断提速，境内居民企业赴境外投资经营的数量和规模日益增加。伴随对外开放水平的不断提升，中国应对税收国际化问题的挑战越来越大。加之，作为一个发展中国家，与发达国家相比，中国缺乏国际税收管理的经验和人才使得应对税收国际化需要付出更大的努力。为此，国家税务总局明确提出：要按照统筹国内国际两个大局的要求，在加强国内税收管理的同时，大力推进国际税收管理和反避税工作，维护国家税收权益和跨境纳税人合法权益。其中一项重要工作就是如何对非居民企业履行好税收管辖权。
中国对非居民企业所得税政策与管理的研究，伴随对外开放的进程日益深入。对外开放初期，适应国家鼓励利用外资的需要，对非居民企业实行比内资企业更加优惠的税收政策，加之来源于非居民企业的税源规模较少，非居民企业所得税处于政策不规范、管理松散的状态。2008年，中国颁布了《中华人民共和国企业所得税法》，首次把纳税人区分为居民企业和非居民企业。
其中第二条规定：企业分为居民企业和非居民企业。
本法所称居民企业，是指依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。
本法所称非居民企业，是指依照外国(地区)法律成立且实际管理机构不在中国境内但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。
第三条：居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以区发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。
非居民企业在中国境内末设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。
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英文版
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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.
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来源：国家税务总局贵州省税务局
供稿：贵州省税务局国际税收管理处 贵阳税务
编发：贵州省税务局纳税服务和宣传中心
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