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公司所得税纳税人的确立是公司税法普遍关注的首要问题。本文从以下四个方面分析比较了各国公司所得税制中关于纳税人确立的国际通常作法：（1）各国判定居民公司的标准；（2）无限纳税义务与有限纳税义务；（3）子公司与分公司；（4）非公司组织、自营企业及合伙企业。
The establishment of taxpayers in corporate income tax is the primary issue of general concern to corporate tax law. This paper analyzes and compares the common international practice of taxpayers in the corporate income tax system from the following four aspects: (1) the criteria of each country in determining resident companies; (2) unlimited tax liability and limited tax liability; (3) Branch; (4) non-corporate organizations, self-employed and partnership.