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来源：百度知道 编辑：UC知道 时间：2024/05/21 16:52:52
1.4.1.3 Analysis
According to the Article 2 and 3 of FEIT Law, in order to determine if a foreign
enterprise has PE in China, it has to pass a “Place of Incorporate Test” to determine
whether it is taxable in China. Generally, if a foreign enterprise has no establishment in China, derives no Chinese source income and does not engage in any taxable activities in China, it would exempt from taxes in China.
GSED was formed in Cayman Islands. It has no establishment or places in China, and the interest income in year 2005 was earned from bank saving accounts. Therefore, it is a foreign enterprise with no permanent establishment in China and drives no China-sourced income as defined in the current FEIT Law Article 2 and 3.
Under current law, whether the GSED can enjoy its income tax exemption status in China depends on whether GSED engages in any taxable activity within the territory of China or derives any taxable income sourced from China. The co
According to the Article 2 and 3 of FEIT Law, in order to determine if a foreign
enterprise has PE in China, it has to pass a “Place of Incorporate Test” to determine
whether it is taxable in China. Generally, if a foreign enterprise has no establishment in China, derives no Chinese source income and does not engage in any taxable activities in China, it would exempt from taxes in China.
GSED was formed in Cayman Islands. It has no establishment or places in China, and the interest income in year 2005 was earned from bank saving accounts. Therefore, it is a foreign enterprise with no permanent establishment in China and drives no China-sourced income as defined in the current FEIT Law Article 2 and 3.
Under current law, whether the GSED can enjoy its income tax exemption status in China depends on whether GSED engages in any taxable activity within the territory of China or derives any taxable income sourced from China. The co
1.4.1.3 分析
依照 FEIT 法律的文章 2 和 3, 为了要决定是否一外国的
企业有在中国的 PE, 它有到途径一 " 地方合并测试 " 决定
是否中国是可课税的。 通常，如果一个外国的企业没有在中国的建立, 没有源自华人来源收入和做不在中国的任何可课税的活动答应, 它会免税者从税在中国。
GSED 是在开曼群岛形成。 它没有建立或者在中国的地方, 和那在 2005 年内使收入感兴趣是挣得的从银行活期储蓄存户。 因此, 它是一个外国的企业与没有烫发建立在中国和驾驶没有中国-来源依照定义的收入在现在的 FEIT 法律文章 2 和 3 中.
在现在的法律之下，是否 GSED 能在中国拥有它的所得税解除状态仰赖 GSED 是否在中国的领土里面的任何的可课税的活动中答应或者源自从中国被来源的任何的可课税的收入。 公司管理将会调查如此的税位置以一般的方式当做必需品。
1.4.1.4 结论
自从它的结合以后, GSED 有名义上的数量收入和费用为那税年当做下列各项:
。
2005 年: 使 USD$0 的收入感兴趣, 和 USD$32 的银行费用;
2006 年: 使 USD$1790 的收入感兴趣, 和 USD$1165 的费用.
没有材料不确定的税位置。