居民企业

我国居民企业境外所得征税问题探讨

Discussion about the Tax on Foreign-Source Income of Resident Enterprises in China

符合条件的居民企业之间的股息、红利等权益性投资收益；

Dividends , bonuses and other equity investment gains generated between qualified resident enterprises ;

居民企业来源于中国境外的应税所得；

A resident enterprise 's taxable incomes sourced from outside the territory of China ;

论我国非居民企业所得税税收法律制度的建构

On the Construction of China 's Legal System on Income Tax on Non-Resident Enterprises

被转让股权的境内企业应协助税务机关向非居民企业征缴税款。

The domestic enterprise whose equity is transferred should assist tax authority to collect taxes from non-resident enterprise .

在这样一个前提条件下，政府通过所得税政策调节居民企业海外直接投资行为才有意义。

Under such a premise dose the regulation to outward FDI through tax policies by the government make sense .

本文从税收的角度出发，试图通过完善相关的所得税政策，帮助解决我国居民企业海外直接投资所存在的问题。

This paper attempts to fix the problems of the outward FDI by perfecting related corporate income tax policies .

该办法还规定，非境内注册居民企业应以人民币计算缴纳企业所得税；

The Measures also stipulate that resident enterprises registered overseas should calculate and pay enterprise income tax in Renminbi .

我们过去对非居民企业的税收管理重视不够，研究不多，管理也不到位。

We used not to pay enough attention of non-resident enterprises on the tax administration and research , and the management was not in place .

根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。

According to the Measures , a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement .

非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。

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 .

在分析源泉扣缴管理的手段、内容、特点的基础上，对非居民企业所得税源泉扣缴管理的困境进行了具体的分析。

On the analysis of source of withholding management means , content , based on the characteristics of a non-resident enterprise income tax , to the plight of withholding management source a concrete analysis .

非居民企业所得税管理的对象是外国居民、企业或其他经济组织的跨国经济活动以及由此产生的所得，属于国际间征管难度较大的零散税源。

The collection objects of non-resident enterprise income tax belongs to the international collection difficult scattered sources , including the income and the transnational economic activities of foreign residents and enterprises or other economic organizations .

结合发达国家的先进管理经验提出了加强非居民企业所得税源泉扣缴管理的具体建议，以期为税务部门以后的非居民企业所得税源泉扣缴管理提供有用的建议。

Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source , in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice .

如同您能大概猜测，eu是一个新最高级领域被设计供居民和企业使用在欧共体会员国。

As you can probably guess , . eu is a new top level domain designed for use by residents and businesses in EU member states .

所谓认可本地机构投资者机制（QualifiedDomesticInstitutionalInvestor简称QDII），就是在资本市场尚未完全开放的国家，容许本国居民和企业通过认可的本地非银行金融机构投资境外资本市场。

What is called qualified domestic institutional investor mechanism ? It is a mechanism in the country whose capital market is not completely open which permits the national residents and enterprises invest in the foreign capital market through its approved financial institutions that is not a bank .

国内居民和企业正面临着寻找安全的投资工具问题。

Domestic resistants and enterprises are seeking safe haven investments as assets hedge .

具有竞争性的更好的金融服务将会使农村居民和企业受益匪浅。

Rural households and businesses will benefit greatly from better and competitive financial services .

中央政府对居民、企业的激励约束也需要经过地方政府这个中间环节。

Incentive-restraint mechanism which central government worked out should rely on local government to implement .

两家公用事业公司是加州最大的，他们可为900万居民和企业用户提供服务。

The two utilities are California 's largest and together serve nearly 9 million residential and business customers .

在现代经济中，居民、企业和政府是参与经济运行的三大经济主体。

In contemporary economy , residents , enterprises and governments are the three major economic agents participating in economic operation .

鉴于开征环境税会导致居民和企业的反对，甚至会对经济产生不利影响，我国目前开征环境税尚存在一定难度。

Seeing that collecting environment tax will cause disagreement of citizens and enterprises , government thinks collecting environment tax will have negative effect on our economy .

在发达国家，证券投资已成为居民、企业和其他社会经济组织的一种主要投资方式；

In the developed countries , the securities market has become the main place where individuals , corporations and other social economic organizations invest their money .

据政府估计，这相当于居民和企业一年的开支增加几百亿美元。

That translates to the equivalent of several tens of billions of dollars a year in added expenses for households and companies , according to government estimates .

最近我们和其他几家外资银行一起获准在部分城市向中国内地的居民和企业提供外币业务。

Recently we along with a few other foreign banks were given permission to offer foreign currency services to mainland Chinese citizens and corporations in select cities .

再生资源回收经营者可以通过电话、互联网等形式与居民、企业建立信息互动，实现便民、快捷的回收服务。

Business operator of recovery of the renewable resources may contact residents and enterprises by means of phone and internet so as to provide convenient and quick recovery .

但同时，保护区的建立对当地的居民、企业乃至整个地区的发展都产生了影响。

But at the same time , the establishment of protected areas to local residents , businesses and even the development of the region have had an impact .

货币供应大部分由政府提供担保的银行存款构成。居民和企业持有这些存款，是因为担忧其它形式投资的流动性和安全性。

The money supply consists largely of government-insured bank deposits that households and businesses are holding because of a concern about the liquidity and safety of other forms of investment .

首先通过储蓄缺口和居民、企业部门的债权及债务结构，对我国储蓄&投资转化的现状作了具体分析，发现其转化效率极其低下；

Firstly , it analyzes the situation of the transforming mechanism in detail in terms of " saving gap ", the credit and debt structures between residents and enterprises sectors .

以某居民供电企业为例，研究了垄断环境下顾客忠诚的维度结构，以及其同服务质量、顾客满意之间的关系。

The authors perform a study into its dimensionality , and the links among service quality , customer satisfaction and loyalty under the context of a resident power supply enterprise .