外国企业所得税法的适用范围,在税法的第一条已有明确的原则规定。主要包括三个方面:一是外国公司、企业和其它经济组织在中国境内设立机构,独立经营;二是外国公司、企业和其它经济组织同中国企业合作生产、合作经营;三是没有设立机构而有来源于中国的股息、利息、租金、特许权使用费等项所得。前两个方面不是截然分开的,在实际经济活动中,会有某些交 The scope of application of the Law of the People’s Republic of China on Income Taxes has clear principles in the first section of the tax law. There are mainly three aspects: First, foreign companies, enterprises and other economic organizations set up institutions in China to operate independently; second, foreign companies, enterprises and other economic organizations cooperate with Chinese enterprises to produce and operate cooperatively; thirdly, there are no institutions There are dividends, interest, rent, royalties and other income derived from China. The first two aspects are not completely separate, and in actual economic activities there will be some pay