本文阐明所得来源地规则的重要性,分析我国国内所得来源地规则立法的原则,介绍、评述香港企业所得来源地判断规则的立法与司法实践,并以此为鉴,检讨了我国税法上非居民企业所得税课税对象立法的不足,并提出若干完善的建议。 This article clarifies the importance of the rules of origin, analyzes the principle of rules and regulations of the source of income in China, introduces and reviews the legislative and judicial practice of judging the rules of origin of Hong Kong enterprises, and reviews the non-residents The lack of legislation on the object of corporate income tax and put forward some sound suggestions.