内容摘要：

非居民企业在中国境内承包建筑、安装、装配、勘探等工程作业或对有关工程项目提供劳务所取得的业务收入，如何依照税法规定征收企业所得税，本文从适用的税率、应纳税所得额的确定、税收管理等方面进行了分析。

关键词：非居民企业　税率　应纳税所得额　税收管理

abstract:where a non-resident enterprise acquires income from contracted projects such as construction, installation, assembly, exploration or from providing labor services for relevant engineering projects within the boundary of china, how shall it pay enterprise income tax? this paper answers this question in various aspects such as applicable tax rate, determination of taxable income and tax administration.

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