什么企业需要填写所得税报告表
【问】我是商业一般纳税人，是否需要填写所得税扣缴报告表？
【答】您描述的附表《中华人民共和国企业所得税扣缴报告表》按照您是否有表中扣缴企业所得税义务填写，根据《中华人民共和国企业所得税法》 [ 2007年中华人民共和国主席令第63号] 规定：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。
非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。
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。第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。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。
What businesses need to fill in the income tax report form
[ q ] I am business taxpayers in general, whether need to fill in the income tax withholding returns?
[ a ] you to describe the schedule" the people's Republic of China enterprise income tax withholding returns" according to whether you have a table of withholding of enterprise income tax obligations to fill, according to" people's Republic of China enterprise income tax law of the people's Republic of China" [ 2007 Presidential Decree No. 63 ]: third resident enterprises shall originate the territory of China, the overseas pay enterprise income tax.
Non resident enterprises in China establishment or place, should its institutions, places the income originating in China, as well as incurred outside China but its institutions, places the income, the payment of enterprise income tax.
Non resident enterprises in China have set up institutions, places, or has an organization, places but with the income obtained by the institutions, places no actual connection, its source in China shall pay enterprise income tax. Article thirty-seventh for non-resident enterprises that have obtained the law of third provided for in paragraph three of income should pay income tax, Source-based Withholding withholding agent, the payer. Tax by withholding agent in each payment or due payment, the payment or due payment of withholding. Article thirty-eighth for non-resident enterprises in China to obtain project and labor income should pay income tax, the tax authorities may designate the price or service fee payment as the obligatory withholder.