第六條《稅法》第三條所說來源于中國境內(nèi)的所得，是指：

(一)外商投資企業(yè)和外國企業(yè)‘在中國境內(nèi)設(shè)立機構(gòu)、場所、從事生產(chǎn)、經(jīng)營的所得，以及發(fā)生在中國境內(nèi)、境外與外商投資企業(yè)和外國企業(yè)在中國境內(nèi)設(shè)立的機構(gòu)、場所有實際聯(lián)系的利潤(股息)、利息、租金、特許權(quán)使用費和其他所得。

(二)外國企業(yè)在中國境內(nèi)未設(shè)立機構(gòu)、場所取得的下列所得：

1. 從中國境內(nèi)企業(yè)取得的利潤(股息);

2. 從中國境內(nèi)取得的存款或者貸款利息、債券利息、墊付款或者延期付款利息等;

3. 將財產(chǎn)租給中國境內(nèi)租用者而取得的租金;

4. 提供在中國境內(nèi)使用的專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)等而取得的使用費;

5. 轉(zhuǎn)讓在中國境內(nèi)的房屋、建筑物及其附屬設(shè)施、土地使用權(quán)等財產(chǎn)而取得的收益;

6. 經(jīng)財政部確定征稅的從中國境內(nèi)取得的其他所得。

【參考譯文】

Income Tax of Foreign Enterprises

Article 6 "Income derived from sources inside China" mentioned in Article 3 of the Tax Law refers to:

(1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;

(2) The following income received by foreign enterprises which have no establishments or sites in China:

(a) Profits (dividends) earned by enterprises in China;

(b) Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;

(c) Rentals on property leased to and used by lessees in China;

(d) Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in China;

(e) Gains from the transfer of property, such as houses, buildings, structures and attached facilities located in China and from the assignment of land-use rights within China;

(f) Other income derived from China and stipulated by the Ministry of Finance to be subject to tax.

【知識小貼士】

所得稅 (Income Tax)

又稱所得課稅、收益稅，指國家對法人、自然人和其他經(jīng)濟組織在一定時期內(nèi)各種所得征收的一類稅收。所得稅1799年創(chuàng)始于英國。由于這種稅以所得多少為負擔(dān)能力的標(biāo)準(zhǔn)，比較符合公平、普遍的原則，并具有經(jīng)濟調(diào)節(jié)功能，所以被大多數(shù)西方經(jīng)濟學(xué)家視為良稅，得以在世界各國迅速推廣。

責(zé)任編輯：admin