The term " resident enterprise " as mentioned in the present law means an enterprise which is set up under chinese law within the territory of china , or set up under the law of a foreign country ( region ) but whose actual management organ is within the territory of china 本法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。
In case a non - resident enterprise sets up an organ or establishment within the territory of china , it shall pay enterprise income tax on its incomes sourced inside the territory of china and incomes sourced outside the territory of china but actually connected with the said organ or establishment 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。
This article attempts to explore the reform trends of the grass - roots self management system of urban residents by reviewing the innovation phases in this scope from 1996 to 2003 , and to reflect on the momentum of institutional innovation by examining the endoglossic conflict between orientation of institution and its social foundation 但是，由于这场制度变革的内在推动力来源于国家而非居民自身，因此，现有的制度创新不可避免地在国家所作的制度定位和制度所需的社会基础之间面临张力，其最终绩效取决于我们能否实现制度变革驱动力的转换。
The term " non - resident enterprise " as mentioned in the present law means an enterprise which is set up under the law of a foreign country ( region ) and whose actual management organ is not within the territory of china but who has organs or establishments within the territory of china , or who does not have any organ or establishment within the territory of china but who has incomes sourced in china 本法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。
The eit law provides that non - resident ( foreign ) enterprises that have not set up permanent establishments in china , and that non - resident enterprises deriving prc - source income that is not connected with the pe that have already been set up in china , shall pay income tax at 20 % 企业所得税法第四条规定，未在中国境内设立机构、场所的非居民企业取得的来源于中国境内的所得，以及非居民企业取得的来源于中国境内但与其在中国境内所设机构、场所没有实际联系的所得，适用税率为20 。
When an auto financing company ' s establishment and business operations involve currency exchange , outward repatriation of profits , provision of auto loans for non - residents , capital management or other business transactions relating to foreign exchange administration , the company shall be subject to relevant regulations to be jointly issued by relative regulatory authorities and the state administration of foreign exchange 汽车金融公司设立和开展业务中涉及汇兑管理、利润汇出、向非居民发放汽车消费贷款、资本金管理等外汇管理事项的，由有关监管部门会同国家外汇管理部门作出相关规定。
