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What Is A Non Resident Enterprise?

2010/12/10 15:07:00 76

Non Resident Enterprises Tax Institutions

  

Non resident enterprises

It refers to those which do not conform to the standards of resident enterprises according to the tax law of one country.

enterprise

。

tax law

The term "non resident enterprises" referred to in the draft refers to those established in accordance with foreign (regional) laws and regulations, and where the actual administrative bodies are not in China, but in the territory of China, there are no establishments or establishments.

For example, the representative offices and other branches in China are foreign enterprises.

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What Is Tax-Free Income?

Tax-free income refers to the taxable income belonging to the enterprise, but it is exempted from the collection of enterprise income tax according to the tax law. The tax exemption income referred to in the Draft Tax Law includes interest income from treasury bonds, dividends and bonus income between eligible residents, and establishment of institutions in China.