How is the definition of a resident enterprise and a non resident enterprise in corporate income tax

Corporate Income Tax Law.

Divide resident enterprises and non-resident enterprises.

It is based on the "Place of Registration Criteria" and the "Actual Management Authority Criteria". The Enterprise Income Tax Law and the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Implementation Regulations") stipulate that a resident enterprise refers to an enterprise established in China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution in China, including in accordance with Chinese laws and administrative regulations.

Enterprises, public institutions and social organizations established in China.

and other revenue-generating organizations. A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China. If a non-resident enterprise entrusts a business entity to engage in production and business activities in China, including the entrusting unit or individual who often signs contracts on its behalf, or stores or delivers goods, etc., the business entity shall be deemed to be an institution or place established by a non-resident enterprise in China.

In other words, according to the Enterprise Income Tax Law, a non-resident enterprise refers to an enterprise that does not meet the criteria of a resident enterprise according to the provisions of China's tax law, and only bears limited tax liability. China only taxes the income of non-resident enterprises** within the territory of China. If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall only pay enterprise income tax on its income in China.

The purpose of the tax law to treat resident enterprises and non-resident enterprises differently is not only to encourage foreign enterprises to register their administrative agencies in China, but also to safeguard China's tax interests and tax sovereignty, so as to prevent multinational taxpayers from taking advantage of the difficulties and loopholes in international tax administration cooperation, deliberately violating tax laws and regulations, and adopting various covert means to evade tax obligations. Therefore, the tax law stipulates that non-resident enterprises are not applicable to small and low-profit enterprises.

It is also reasonable to levy corporate income tax at a reduced rate of 20%.

Personal opinion: According to the Enterprise Income Tax Law of the People's Republic of China: the definition is as follows.

Article 2. Enterprises are divided into resident enterprises and non-resident enterprises.

For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

Different tax payment business: according to the Enterprise Income Tax Law of the People's Republic of China

Article 3. Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall pay enterprise income tax on its income in China.

I hope the countermeasures are useful to you!

Answer]: b, c, d

If a non-resident enterprise contracts for the operation of the hungry people or provides labor services within the territory of China, the enterprise income tax shall be calculated according to the tax year, paid in advance on a quarterly basis, and settled at the end of the year. Old file.