中国居民企业境外所得汇算清缴申报疑难问题解析

On Enterprise Income Tax Settlement of Foreign Income by the Chinese Resident Enterprises

境内和境外所得分离计算、境内外亏损弥补等复杂的业务规则,加之现行制度尚存在不确切之处,使得中国居民企业境外所得年终汇算清缴申报存在某些疑难问题,具有代表性的是因不同目的而计算的不同"境外所得"的口径如何确定,境外所得弥补境内亏损如何准确填报。同时,填报口径不确切的部分申报表填报栏次也需要进一步予以完善。

Due to the complex tax rules such as the separation of domestic and foreign income, the compensation of domestic and foreign losses, and the inexactness of the current system, there are some difficult problems in the final settlement of foreign income of Chinese resident enterprises. For instance, how to determine the statement o f different “foreign income” calculated because of different aims, and how to file accurately the compensation of domestic losses. At the same time, the filing columns of some declaration forms with uncertain filing statement also need to be further perfected.