内容摘要：

本文在参照国际惯例的基础上，对在新企业所得税法中明确企业各项所得的来源地标准、境外经济组织的税收身份、境外所得的应纳税所得额和境外所得已纳税款的抵免等问题加以论述。

关键词：境外所得　常设机构　双重征税　税收抵免

abstract：accorded with international practice, this article analyzes the standard of origin to determine income of enterprises, tax residency of foreign economic organizations, the amount of taxable income derived from sources outside china and tax credits on income tax already paid abroad in the new enterprise income tax law.

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