非居民企业所得税待遇分析

An Analysis on Income Tax Treatment of Non-resident Enterprises

《国家税务总局关于非居民企业不享受小型微利企业所得税优惠政策问题的通知》对非居民企业不享受小型微利企业的税收优惠政策作了明确规定。本文从非居民企业的概念及纳税义务、小型微利企业需符合的条件、非居民企业可以享受的税收优惠、非居民企业的所得税征收方式等四方面对我国非居民企业所得税待遇进行分析。

A Notice Issued by the SAT recently has clearly specified that non-resident enterprises shall not enjoy preferential income tax policies for small-scale and meager-profitable enterprises. This paper analyzes income tax treatment of non-resident enterprises in China by defining the concept of ＇a non-resident enterprise＇ and its tax obligation, qualifications of small-scale and meager-profitable enterprises, tax preferences that non-resident enterprises shall enjoy as well as the means of tax administration concerning non-resident enterprises.