企业分为居民企业还有什么企业-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	企业分为居民企业还有什么企业
释义	法律分析：企业分为居民企业还有非居民企业企业。法律依据：《中华人民共和国企业所得税法》第二条企业分为居民企业和非居民企业。本法所称居民企业，是指依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。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。
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