Suzhou Samsung Electronics Co.
Suzhou Samsung Electronics LCD Co.
Samsung Semiconductor (China) Research & Development Co.
Suzhou Samsung Electronics & Computer Co.
Korea Five Star Science Corporation Suzhou (Industrial Park) Office Co. p>
Korea Jungkwang China Suzhou Office Korean Investment Company Aurora Electric Company - Donghe Optoelectronics (Suzhou) Co.
LS Cable (Wuxi) Co.
Nanhua Glass Factory Suzhou Xinluo Clothing Co.
Korea Ornathan Co. Aijeong Wash (Suzhou) Co.
Korea Yalong A-Ryung Pumps Suzhou Representative
1, Korean enterprises are resident enterprises and non-resident enterprises under the Enterprise Income Tax Law and its implementing regulations. Resident enterprises refer to enterprises established in China by law or in accordance with the laws of foreign countries (regions), but the actual management organization is in China. A non-resident enterprise is an enterprise established under the laws of a foreign country (region) whose actual management organization is not in China, but which has an organization and premises in China, or which has no organization and premises in China, but which has income from China.
2. Foreign enterprises refer to foreign companies, enterprises, other economic organizations or individuals, approved by the Chinese government, set up in China's business institutions, premises or business agents. These foreign enterprises include management organizations, branches, representative offices and factories, places for the exploitation of natural resources, and places for contracting construction, installation, assembly, exploration and other works. Under China's current tax system, foreign enterprises are subject to the Unified Industrial and Commercial Tax, the Urban Real Estate Tax, the License Tax on the Use of Vehicles and Vessels, and the Foreign Enterprise Income Tax.
2, "foreign enterprises" can not be simply understood as: enterprises in foreign countries, foreign enterprises or foreigner's enterprises, etc. On April 9, 1991, the Seventh National People's Congress of the Fourth Session of the People's Republic of China adopted the "Chinese People's Republic of China * * * and the State of foreign-invested enterprises and foreign enterprise income tax law". The Law defines the concept of "foreign enterprise". On April 9, 1991, it was promulgated by Decree No. 45 of the President of the People's Republic of China. The Law came into force on July 1, 1991, and the Law of the People's Republic of China on Income Tax of Chinese-Foreign Equity Joint Ventures and the Law of the People's Republic of China on Income Tax of Foreign Enterprises were repealed at the same time.