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2009年1月21日国税函[2009]37号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:根据《中华人民共和国企业所得税法》第四十五条的规定,为了简化判定由中国居民企业,或者由中国居民企业和居民个人控制的外国企业的实际税负,现明确如下:
State Taxation Bureau and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: Guoshuihan [2009] No. 37 of the People’s Republic of China on January 21, 2009 According to the provisions of Article 45 of the “Enterprise Income Tax Law of the People’s Republic of China”, in order to simplify the judgment The actual tax burden on foreign enterprises controlled by Chinese resident enterprises or by Chinese resident enterprises and individual residents is hereby clarified as follows: