| 1. | Article 2 enterprises are classified into resident and non - resident enterprises
第二条企业分为居民企业和非居民企业。 |
| 2. | Article 3 for its incomes sourced from both inside and outside the territory of china , a resident enterprise shall pay the enterprise income tax
第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。 |
| 3. | As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place
非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。 |
| 4. | As regards a resident enterprise which has set up operational organs without legal person status inside the territory of china , it shall , on a consolidated basis , calculate and pay its enterprise income taxes
居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。 |
| 5. | Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2 , article 3 of the present law , the tax payment place shall be the place at the locality of the organ or establishment
第五十一条非居民企业取得本法第三条第二款规定的所得，以机构、场所所在地为纳税地点。 |
| 6. | Taxable incomes obtained outside the territory of china by a non - resident enterprise having organs or establishments inside the territory of china , but having actual connection with such organs or establishments
（二）非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。 |
| 7. | In case a non - resident enterprise has set up two or more organs or establishments within the territory of china , it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ
非居民企业在中国境内设立两个或者两个以上机构、场所的，经税务机关审核批准，可以选择由其主要机构、场所汇总缴纳企业所得税。 |
| 8. | Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3 , article 3 of the present law shall be withheld by sources , with the payer acting as the obligatory withholder , who shall withhold the tax amount from each payment or payment due
第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。 |
| 9. | Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services , the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ
第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。 |
| 10. | In case a non - resident enterprise has no organ or establishment within the territory of china , or its incomes have no actual connection to its organ or establishment inside the territory of china , it shall pay enterprise income tax on the incomes sourced inside the territory of china
非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。 |
