The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
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