No tax is paid on foreign-sourced income of any kind 不对来自海外的收入徵税。
What is china source income 什么是来源于中国的所得?
Their prc-source income is taxable whether or not they are paid by the representative offices 常驻代表机构的经费支出额一般包括:
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。
Non-resident taxpayers that earn prc-source income will be taxed at 20 %, subject to the reduction under prc tax treaties in force 非居民纳税人就来源于境内所得按20%纳税,如果双边税收协定有减免规定的,按生效的双边税收协定执行。
The fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket-limitation system is the core of the current u . s . ftc limitation system and the main function of the basket-limitation system is to prevent taxpayers to cross-credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income 该章认为,美国现行抵免限额制度的核心内容为分篮限额制度,而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于,防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免”,在维护美国对境内来源所得征税权的同时,最大程度地维护其对境外来源所得的征税权。
The fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket-limitation system is the core of the current u . s . ftc limitation system and the main function of the basket-limitation system is to prevent taxpayers to cross-credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income 该章认为,美国现行抵免限额制度的核心内容为分篮限额制度,而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于,防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免”,在维护美国对境内来源所得征税权的同时,最大程度地维护其对境外来源所得的征税权。