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Resident enterprise (RE) (居民企业)
Practical Law UK Glossary 1-602-2986 (Approx. 2 pages)
Glossary
Resident enterprise (RE) (居民企业)
A term used in the context of Chinese enterprise income tax (EIT) (企业所得税). An RE is an enterprise that is either:
- Established in China.
- Established in a jurisdiction other than China but actually managed from within China