中华人民共和国外商投资企业和外国企业所得税(3)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

mean

Chinese-foreign equity joint ventures, Chinese-foreign contractual joint

ventures and foreign-capital enterprises that are established in China.

"Foreign enterprises" referred to in this Law mean foreign companies,

enterprises and other economic organizations which have establishments or

places in China and engage in production or business operations, and

which, though without establishments or places in China, have income from

sources within China.

Article 3

Any enterprise with foreign investment which establishes its head office

in China shall pay its income tax on its income derived from sources

inside and outside China. Any foreign enterprise shall pay its income tax

on its income derived from sources within China.

Article 4