新语丝北京翻译公司田老师说，企业所得税是我国对内资企业和经营单位征收税的一种。企业所得税翻译即所有税收的翻译，它于授信协议翻译一样，都具有特定的法律效益。
新语丝北京翻译公司田老师认为，企业所得税翻译的对象是纳税人取得的所得，他们所得明细表等，包括对销售、劳务、转让、股息、利息、租金的翻译。企业所得税翻译的来源主要是中国境内、外资企业所得缴纳税企业。
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
为贯彻实施《中华人民共和国企业所得税法》及其实施条例，规范非居民企业所得税源泉扣缴管理，税务总局制定了《非居民企业所得税源泉扣缴管理暂行办法》，现印发给你们,请遵照执行。执行中发现的问题请及时反馈税务总局(国际税务司)。
For the purposes of implementing the Enterprise Income Tax Law of the People's Republic of China and the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China and regulating the administration of withholding the source of enterprise income tax on non-resident enterprises, the State Administration of Taxation (SAT) has formulated the Tentative Procedures on Administration of Withholding the Source of Income Tax of Non-resident Enterprises, which are hereby distributed to you in print for implementation. Please timely report to the SAT (International Taxation Department) any problem found during the implementation.
第一条 为规范和加强非居民企业所得税源泉扣缴管理，根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其实施条例、《中华人民共和国税收征收管理法》(以下简称税收征管法)及其实施细则、《税务登记管理办法》、中国政府对外签署的避免双重征税协定(含与香港、澳门特别行政区签署的税收安排，以下统称税收协定)等相关法律法规，制定本办法。
第二条 本办法所称非居民企业，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，但在中国境内未设立机构、场所且有来源于中国境内所得的企业，以及虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的企业。
第三条 对非居民企业取得来源于中国境内的股息、红利等权益性投资收益和利息、租金、特许权使用费所得、转让财产所得以及其他所得应当缴纳的企业所得税，实行源泉扣缴，以依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人为扣缴义务人。
Article 1 For the purpose of regulating and enhancing the administration of the withholding of the source of enterprise income tax on non-resident enterprises, these Procedures are formulated in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “EITL”), the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “IREITL”), the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the “LATC”), the Detailed Rules on the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the DRILATC), the Administrative Procedures for Tax Registration, the tax agreements concluded between the Chinese Government and the governments of foreign countries or regions (including the taxation arrangements concluded with the Hong Kong Special Administrative Region and the Macau Special Administrative Region, hereinafter generally referred to as the “Tax Agreements”) and other relevant laws and regulations.
Article 2 Non-Resident Enterprises in this regulation shall refer to the enterprises that are established in accordance with foreign (region) law with actual administration organization located outside China and with no organizations or business places located within China, but have income sourced from China and the enterprises that have organizations or business places in China but whose income has no actual association with their organizations or business places set.
Article 3 It is to implement source withholding of enterprise income tax of such equity earnings as dividend and bonus of non-resident enterprises, as well as interest, rents and earnings from royalties and property transfer and other earnings. The withholding obligor refers to any organization or individual who is directly obligated for relevant payments for non-resident enterprises according to relative law or contract terms.
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