2020年ACCA F6知识点: Resident enterprise

来源：长理培训发布时间：2020-03-09 03:07:14

知识点：Resident enterprise ( Enterprise Income Tx)

企业所得税居民纳税人

Residententerprise is an enterprise established in China, or an enterprise that isestablished under the laws of a foreign country(or other tax region) but whoseactual management or control is located in China.

居民企业，是指依法在中国境内成立，或者依照外国(地区)法律成立但实际管理机构在中国境内的企业

“Placeof actual management”refer to an establishmentthat exercises, in substance, overall management and control over the productionand business, employees, financial and accounting books , and assets, etc. ofan enterprise.

实际管理机构是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。

Aresident enterprise shall pay enterprise income tax for income sourced withinand outside China.

居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税

Thegeneral statutory enterprise income tax rate is 25% .

企业所得税的法定税率为25%

责编：刘希

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