对我国以实际管理机构标准认定居民企业的思考

Thinking on Validation on Resident-Owned Enterprises with Actual Management Organization Standards in China

我国新《企业所得税法》于2008年正式颁布,该法首次在我国引入了居民企业以及非居民企业的概念,并对这两类不同的企业规定了各自不同的确认标准以及税收征管方式。其中通过引入实际管理机构这一对于企业居民身份判断的标准,一方面显示出我国希望通过与国际接轨的方式进一步完善我国国际税收征管体系以及捍卫税收主权的决心;另一方面通过对新《企业所得税法》《企业所得税实施条例》以及国家税务总局的相关通知、公告的分析,也可以看出我国对于实际管理机构这一概念的界定存在诸多不足,有待进一步完善。

The new Law on Corporate Income(officially issued in 2008)for the first time introduced the concept of(non-)resident-owned enterprises,and established different recognition criteria and tax regulations for those two kinds.Actual management organs were introduced in the validation standards.It for one thing shows that China is to perfect international tax regulation system by being in line with the world.For another,from analysis on new Law on Corporate Income,the Implementation Regulations on Law on Corporate Income and related notices from State Administration of Taxation,some imperfection about the concept of actual management organs are still waiting for improvement.