中华人民共和国外国企业所得税法施行细则(附英文):1982-2-21 · (一九八二年二月十七日国务院批准)第一条本细则依据《中华人民共和国外国企业所得税法》(众下简称税法)第十八条的规定制定。第二条税法第一条所说的设立机构,是指外国企业在中国境内设有从事生产、经营的机构、场所或营业伕理人。
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