| 1. | Previously these types of taxpayer are only subject to tax on prc - source income
在之前，该类外国公司只需要就来源于境内收入交纳所得税。 |
| 2. | The running of the new tax system advances enterprises to a market competition environment comprehensively subject to tax - receipt
新税制的运行又进一步的将企业推向了全面税收约束的市场竞争环境之中。 |
| 3. | If small - scale taxpayer exports self - used facility or purchased used facility , it is subject to tax exemption without refund method
第八条小规模纳税人出口的自用旧设备和外购旧设备，实行免税不退税的办法。 |
| 4. | Tax official ： yes ， i will try . any individual who has resided in china for le than one year will be subject to tax only on his income sourced from china
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。 |
| 5. | Tax official ： yes ， i will try . any individual who has resided in china for less than one year will be subject to tax only on his income sourced from china
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。 |
| 6. | Tax official ： yes ， i will try . any inspanidual who has resided in china for less than one year will be subject to tax only on his income sourced from china
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。 |
