Resident enterprise (RE) (居民企业) | Practical Law
Resident enterprise (RE) (居民企业)
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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
(
Article 2,
Law of the People's Republic of China on Enterprise Income Tax 2007
.)