新的《企业所得税法》第3条规定,中国的“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”。而第2条指明,所称“居民企业”并不限于依法在中国境内成立的企业,也包括“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”。第二类企业(以下称为“境外居民企业”)的概念虽然是《企业所得税法》新近引入中国税制的,但其意义不仅是前瞻性的,而且其适用会立即影响到一群数目可观、声望卓著的中国企业。 Article 3 of the new Enterprise Income Tax Law stipulates that “Chinese resident enterprises shall pay enterprise income tax on the income they derive from inside and outside of China”. Article 2, however, states that “resident enterprises” are not limited to enterprises legally established in China but also include “enterprises established in accordance with foreign (regional) laws but actually having regulatory agencies in China.” Although the concept of the second type of enterprise (hereinafter referred to as “foreign resident enterprise”) was introduced into the Chinese tax system recently by the “Enterprise Income Tax Law,” its significance is not only forward-looking, but its application immediately affects a significant number , Prestigious Chinese enterprises.