完善依据实际管理机构判定居民企业的标准及管理

Improving the Resident Enterprise Identification in Accordance with the Place of Effective Management Standard and Its Administration

我国2008年实施的企业所得税法,首次把纳税人分为居民企业和非居民企业,规范了各自的纳税义务和征管方法。其中实际管理机构标准的界定和运用直接关系到居民企业和非居民企业身份的判定,关系到国家税收管辖权的维护,国家财税部门应该采取有效措施加大这方面的工作力度。完善依据实际管理机构判定居民企业标准,需要明确实际管理机构规则的设定目的,细化实际管理机构规则的标准,强化实际管理机构规则的管理。

The Enterprise Income Tax Law introduced in 2008 is the first to divide taxpayers into resident and non- resident enterprises by regulating their tax liabilities and collection and administration measures respectively. The definition and application of the Place of Effective Management Standard directly relates to the residents and non-resident enterprise identification and also to the safeguard of tax jurisdiction. Theretore, the Chinese tax authorities shall take effective measures by improving the Place of Effective Management Standard, identifying the Standard＇s objectives, clarifying the Standard as well as strengthening its administration.