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国家税务总局公告2011年第45号国家税务总局关于印发《境外注册中资控股居民企业所得税管理办法(试行)》的公告为规范和加强对依据实际管理机构标准被认定为居民企业的境外注册中资控股企业的所得税管理,国家税务总局制定了《境外注册中资控股居民企业所得税管理办法(试行)》,现予以发布,自2011年9月1日起施行。特此公告。税务总局二○一一年七月二十七日
Announcement of the State Administration of Taxation No. 45 of 2011 On the Printing and Issuing the Administrative Measures on the Enterprise Income Tax of Resident Registered Chinese-funded Enterprises (for Trial Implementation) Notice No. 2011 of the State Administration of Taxation In order to standardize and strengthen the overseas registration of enterprises that are recognized as resident enterprises according to the standards of the actual regulatory agencies For the income tax administration of the controlling shareholding enterprises, the State Administration of Taxation has formulated the Measures for the Administration of Income Taxes on Resident Enterprises Holding Overseas Registered Chinese Shares (for Trial Implementation), which are hereby promulgated and will come into force on September 1, 2011. Special announcement. State Administration of Taxation July 27, 2011