resident enterprise meaning in English
境内企业
Examples
- Article 2 enterprises are classified into resident and non - resident enterprises
第二条企业分为居民企业和非居民企业。 - Article 3 for its incomes sourced from both inside and outside the territory of china , a resident enterprise shall pay the enterprise income tax
第三条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。 - As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place
非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。 - As regards a resident enterprise which has set up operational organs without legal person status inside the territory of china , it shall , on a consolidated basis , calculate and pay its enterprise income taxes
居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。 - Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2 , article 3 of the present law , the tax payment place shall be the place at the locality of the organ or establishment
第五十一条非居民企业取得本法第三条第二款规定的所得，以机构、场所所在地为纳税地点。