resident enterprise 中文意思是什麼

resident enterprise 解釋
境內企業
  • resident : adj 1 居住的 （at; in; abroad）。2 駐節的。3 【動物；動物學】不遷徙的（鳥獸等） （opp migratory）...
  • enterprise : n. 1. （艱巨或帶有冒險性的）事業，計劃。2. 企[事]業單位。3. 企業心，事業心，進取心；冒險心；膽識。4. 興辦（企業）；開創（事業）。n. -priser ＝entrepreneur.
  1. Note : the roc ' s withholding tax rate on dividends, interest and royalties payable to a non - resident is 20 percent, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals

    注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。
  2. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  3. Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law

    第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。
  4. In the expense content aspect, the suzhou foreign capital enterprise staff mainly by the material expense primarily, uses in to enjoy the expense the level obviously to be lower than economical developed shanghai, beijing and the guangzhou resident ' s consumption level

    在消費內容方面，蘇州外資企業職工主要以物質消費為主，用於享受消費的水平明顯低於經濟發達的上海、北京和廣州市民的消費水平。
  5. As regards a non - resident enterprise which earns any income as prescribed in paragraph 3, article 3 of the present law, the place at the locality of the obligatory withholder shall be the tax payment place

    非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。
  6. Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2, article 3 of the present law, the tax payment place shall be the place at the locality of the organ or establishment

    第五十一條非居民企業取得本法第三條第二款規定的所得，以機構、場所所在地為納稅地點。
  7. Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises

    中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定
  8. As the lawyers of tianping law office, we will make a brief introduction to the procedures of establishing a resident office of a foreign enterprise according to our experience in handling matters in this area

    天平律師事務所律師根據辦理此類業務的經驗和體會，就外國企業在華常駐代表機構的設立程序和其他有關問題作一簡單介紹。
  9. Taxable incomes obtained outside the territory of china by a non - resident enterprise having organs or establishments inside the territory of china, but having actual connection with such organs or establishments

    （二）非居民企業在中國境內設立機構、場所，取得發生在中國境外但與該機構、場所有實際聯系的應稅所得。
  10. In case a non - resident enterprise has no organ or establishment within the territory of china, or its incomes have no actual connection to its organ or establishment inside the territory of china, it shall pay enterprise income tax on the incomes sourced inside the territory of china

    非居民企業在中國境內未設立機構、場所的，或者雖設立機構、場所但取得的所得與其所設機構、場所沒有實際聯系的，應當就其來源於中國境內的所得繳納企業所得稅。
  11. The term " resident enterprise " as mentioned in the present law means an enterprise which is set up under chinese law within the territory of china, or set up under the law of a foreign country ( region ) but whose actual management organ is within the territory of china

    本法所稱非居民企業，是指依照外國（地區）法律成立且實際管理機構不在中國境內，但在中國境內設立機構、場所的，或者在中國境內未設立機構、場所，但有來源於中國境內所得的企業。
  12. Petition by entrepreneur to remove conditions for a conditional resident accorded status through investment in a commercial enterprise

    -透過貿易企業投資取得有條件居民身分之企業家，申請取消有條件居民狀況。
  13. If the resident representative office of a foreign enterprise wishes to employ staff members, the case shall be handled in accordance with the provisions in document no. 48, signed and issued jointly, in 1981, by the ministry of public security, the ministry of foreign affairs, the general administration for industry and commerce, the commission for the administration of imports and exports, and the ministry of foreign trade ; and, in principle, no individual of a third country or chinese without regular registered residence in china shall be hired

    十、外國企業常駐代表機構聘請工作人員，應按1981年4月6日公安部、外交部、工商行政管理總局、進出口管理委員會、外貿部聯合簽發的[ 81 ]公發（政） 48號文件規定辦理，原則上不得僱用第三國人員和在華沒有正式戶口的中國人。
  14. Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due

    第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
  15. Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ

    第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
  16. In the recent years, because of the continuous increasing of our national economy, the steady increasing of resident income, and the changing of automobile consume environment, the automobile market appeared a good increasing situation. the automobile component industry of our country grew up with the development of the whole car business enterprise. it is a developing industry with lage potential. the present condition of the automobile industry expresses that the china automobile component industry is currently in the construction - adjusting stage

    Jit采購起源於日本豐田汽車公司，最初它只是作為一種減少庫存水平的方法， 20世紀80年代初西方國家開始重視jit研究並運用於生產管理，而今，它已經成為一種管理理念，它的基本思想在於把合適的數量、合適的質量，在合適的時間供應到合適的地點，消除了物料流動過程中一切無效環節、無效作業和浪費。
  17. To establish a resident representative office in china, you shall obtain the relevant government authorities approval firstly. the enterprises headquarters shall prepare detailed application documents, such as an application letter, a credit certificate of the enterprise, the description of the potential office and other document, then you should submit them to relevant authority

    要想在中國設立常駐代表機構，首先需取得國家有關部門的批準，外國企業總部需準備較詳細的申請文件，如總公司出具的申請信，總公司的資信證明，擬設立代表處的簡介等等，然後將其交到相應的審批機關。
  18. The taxing right for gains received by a hong kong resident or a hong kong business from the transfer of shares in a mainland enterprise is allocated exclusively to hong kong

    香港居民及企業轉讓內地公司股份取得的收益徵稅權歸于香港。如有關收益不屬營業收入或不是源自香港，在香港無須繳稅。
  19. As regards a resident enterprise which has set up operational organs without legal person status inside the territory of china, it shall, on a consolidated basis, calculate and pay its enterprise income taxes

    居民企業在中國境內設立不具有法人資格的營業機構的，應當匯總計算並繳納企業所得稅。
  20. Article 3 for its incomes sourced from both inside and outside the territory of china, a resident enterprise shall pay the enterprise income tax

    第三條居民企業應當就其來源於中國境內、境外的所得繳納企業所得稅。
分享友人
分享到 Line

分享到臉書