非居民企业所得税管理中存在的问题及对策

Issues in Income Tax Administration concerning Non-resident Enterprises and Their Countermeasures

《企业所得税法》对居民企业与非居民企业作了明确界定,非居民企业所得税的管理逐步得以规范。本文分析了非居民企业所得税管理中亟待解决的几个问题,并提出了相关建议。

The income tax administration concerning nonresident enterprises has been progressively standardized since the Enterprise Income Tax Law of the PRC sets clear demarcations between resident enterprises and non-resident enterprises. This paper analyzes current issues in income tax administration concerning non-resident enterprises, and also puts forward some relevant policy suggestions.