<p><span style='color: rgb(51, 51, 51); font-family: 微软雅黑, "Hiragino Sans GB", arial, helvetica, clean; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>在境外成立的企业均属于非居民企业</span> </p>

<p><span style='color: rgb(51, 51, 51); font-family: 微软雅黑, "Hiragino Sans GB", arial, helvetica, clean; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>在境内成立但有来源于境外所得的企业属于非居民企业</span> </p>

<p><span style='color: rgb(51, 51, 51); font-family: 微软雅黑, "Hiragino Sans GB", arial, helvetica, clean; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>依照外国法律成立，实际管理机构在中国境内的企业属于非居民企业</span> </p>

<p><span style='color: rgb(51, 51, 51); font-family: 微软雅黑, "Hiragino Sans GB", arial, helvetica, clean; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>依照外国法律成立，实际管理机构不在中国境内但在中国境内设立机构、场所的企业属于非居民企业</span> </p>