第六条《税法》第三条所说来源于中国境内的所得，是指：

(一)外商投资企业和外国企业‘在中国境内设立机构、场所、从事生产、经营的所得，以及发生在中国境内、境外与外商投资企业和外国企业在中国境内设立的机构、场所有实际联系的利润(股息)、利息、租金、特许权使用费和其他所得。

(二)外国企业在中国境内未设立机构、场所取得的下列所得：

1. 从中国境内企业取得的利润(股息);

2. 从中国境内取得的存款或者贷款利息、债券利息、垫付款或者延期付款利息等;

3. 将财产租给中国境内租用者而取得的租金;

4. 提供在中国境内使用的专利权、专有技术、商标权、著作权等而取得的使用费;

5. 转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益;

6. 经财政部确定征税的从中国境内取得的其他所得。

【参考译文】

Income Tax of Foreign Enterprises

Article 6 "Income derived from sources inside China" mentioned in Article 3 of the Tax Law refers to:

(1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;

(2) The following income received by foreign enterprises which have no establishments or sites in China:

(a) Profits (dividends) earned by enterprises in China;

(b) Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;

(c) Rentals on property leased to and used by lessees in China;

(d) Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in China;

(e) Gains from the transfer of property, such as houses, buildings, structures and attached facilities located in China and from the assignment of land-use rights within China;

(f) Other income derived from China and stipulated by the Ministry of Finance to be subject to tax.

【知识小贴士】

所得税 (Income Tax)

又称所得课税、收益税，指国家对法人、自然人和其他经济组织在一定时期内各种所得征收的一类税收。所得税1799年创始于英国。由于这种税以所得多少为负担能力的标准，比较符合公平、普遍的原则，并具有经济调节功能，所以被大多数西方经济学家视为良税，得以在世界各国迅速推广。

责任编辑：admin