内容摘要：
《中华人民共和国企业所得税法》（以下简称《企业所得税法》）实施后，驻香港地区中资企业如果不将当年利润分配回内地母公司，将不再需要立即补税。但是，驻港中资企业如果将在香港的盈利分回内地，中间法人层级多于国家税务总局许可的抵免级数，可能面临重复课税；而返程投资内地分回的已税利润，经过多次分配最终再回到内地母公司时也将面临重复课税的问题。
关键词：企业所得税法 驻港中资企业
abstract:after the implementation of the enterprise income tax law, mainland enterprises invested in hong kong do not need to pay additional taxes to mainland government at once if they do not repatriate their profit back to their parent companies in mainland china. however, where the juridical person series exceed the credit limit, the dividend income of the parent company may be confronted with double taxation when they repatriate profits earned in hong kong back to their parent company in mainland china. where the after-tax profit of return investment earned by parent company in mainland china is distributed to hong kong and is repatriated back to mainland china after multiple distributions, it may be confronted with double taxation too.