Are foreign-funded enterprises resident taxpayers or non-resident taxpayer? What is the income tax standard for profit distribution of foreign-funded enterprises?

Foreign-funded enterprises that set up institutions in China belong to resident taxpayers; The foreign-funded enterprise with no organization or place is non-resident taxpayer. The income tax standard for profit distribution of foreign-funded enterprises is that enterprises with production and operation in China are generally subject to enterprise income tax of 30%, and those whose income is not actually related to this institution can be paid at 20%. ? First, foreign-funded enterprises belong to resident taxpayers or foreign-funded enterprises in non-resident taxpayer belong to resident taxpayers. A resident enterprise refers to an enterprise established in a country according to its laws and regulations, or an enterprise with its actual management organization and head office located in the country. Resident enterprises mentioned in the draft tax law refer to enterprises established in China or with actual management institutions in China according to the laws and regulations of China. A non-resident enterprise refers to an enterprise established in accordance with the laws and regulations of a foreign country (region). Its actual management institution is not in China, but it has set up an institution or place in China, or although it has not set up an institution or place in China, it has income from China.

Two. What is the income tax standard for profit distribution of foreign-funded enterprises? The income tax standard for profit distribution of foreign-capital enterprises is: 30% corporate income tax and 3% local income tax are levied on the income of institutions and places established by taxpayers in China to engage in production and business operations. In addition, foreign-invested enterprises must pay taxes on their income from outside China according to the tax law of China, but they are allowed to deduct the taxes paid abroad from the taxable amount. If a foreign enterprise does not set up an institution or place in China, but has profits, interest, rent, royalties and other income from China, or has set up an institution or place, but the above income is not actually related to its institution or place, it shall pay 20% income tax. I'd like to remind you that in the process of linking up the old and new tax laws, tax preferences will be settled according to the principle of preferential treatment. Its main contents include: foreign-invested enterprises located in special economic zones, foreign enterprises that set up institutions and places in special economic zones to engage in production and operation, and productive foreign-invested enterprises located in economic and technological development zones, and enterprise income tax is levied at the reduced rate of 15%.

Three. Scope of business of foreign-capital enterprises Foreign-capital enterprises can only engage in commercial activities within the permitted business scope specified in the business license. If it is necessary to modify, an application should be made and approved. Of course, we should negotiate with the examination and approval department to grant a wider scope of business. Take the consulting company as an example, its business scope includes: investment consulting, international economic consulting, trade information consulting, marketing consulting, company management consulting, technical consulting and so on.