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在涉外业务工作中,有些名词含义不清,相互混用。笔者认为有必要加以明确。本文拟就以下几组常见常用的名词的含义,加以浅析,略作对比。1.外国企业与外资企业外国企业,是指在中华人民共和国境内设立机构、独立经营,或走同中国的企业合作生产、合作经蕾的外国公司、企业和其他经济组织。从法律上说,外国企业不是中国的法人,而是外国的法人。在中国境内的外固企业,其生产经营所得和其他所得,按照《外国企业所得税法》缴纳所得税。外国公司、企业和其他经济组织,在中国境内没有设立机构而有来源于中国的股息、利息、租金、特许权使用费和其他所得,应当缴纳20%的所得税。
In the foreign business work, some nouns have different meanings and are mixed with each other. I think it is necessary to be clear. This article intends to group the following commonly used nouns of meaning, to be analyzed, a little contrast. 1. Foreign Enterprises and Foreign-funded Enterprises Foreign enterprises refer to foreign companies, enterprises and other economic organizations that have established an organization within the territory of the People’s Republic of China to operate independently or cooperate with Chinese enterprises to produce and cooperate with each other. Legally speaking, foreign enterprises are not legal entities in China but foreign corporations. In the case of foreign-fixed enterprises in China, their income from production and business operations and other incomes are subject to income tax in accordance with the Foreign Enterprise Income Tax Law. Foreign companies, enterprises and other economic organizations that pay dividends, interest, rentals, royalties and other income derived from China without an establishment in China shall be subject to a 20% income tax.