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为正确、有效地实施《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则(以下简称税法、细则)以及国家行政法规关于对在我国境内未设立机构、场所,而有来源于我国境内的利润(股息)、利息、租金、特许权使用费的外国企业减征、免征预提所得税的规定,现就预提所得税减免的审批管理程序通知如下: 一、股息根据税法第十九条三款(一)项的规定,对外国投资者从外商投资企业取得的利润(股息)免征所得税,可以直接由分配并支付利润(股息)的外商投资企业在支付时免予扣缴所得税,无需办理审批手续。
In order to correctly and effectively implement the “Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises” and its Implementing Rules (hereinafter referred to as the “Tax Laws and Regulations”) as well as the provisions of the State Administrative Laws and Regulations on the establishment of institutions and establishments in our country which come from our country The foreign enterprises that enjoy the profits (dividends), interest, rent and royalties in the territory of China shall be exempted from the accrued income tax. The procedures for examination and approval of the accrual of income tax relief are hereby notified as follows: I. Dividend In accordance with Article 19 Article 3 (1), foreign-invested enterprises exempt from income tax on the profits (dividends) obtained by foreign investors from foreign-invested enterprises may be exempt from withholding income tax on the foreign-invested enterprises that distribute and pay profits (dividends) directly , Without going through the examination and approval procedures.