《中华人民共和国企业所得税法》中指出：

本法所称居民企业，是指依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。

英文中，“居民企业”常译为resident enterprise。

可以先看一下resident enterprise对应的英文释义：

A company is a resident enterprise in China if it has been incorporated under Chinese law or if it has been incorporated outside China but has a place of effective management in China. A place of effective management refers to a place where overall management and control over business operations, staffing, finance and assets are exercised in substance. A tax notice issued in 2009 provides that a Chinese-controlled foreign company should be regarded as a Chinese-resident enterprise if all of the following factors exist:

·the enterprise’s senior management personnel and the senior management bodies carry out the day-to-day management of the enterprise mainly in China;

·finance-related decisions and HR-related decisions are decided or approved by bodies or personnel in China;

·the major assets, accounting books, meeting records for shareholders’ meetings and directors’ meetings, etc., are located or kept in China; and

·at least half of the directors with voting powers or the senior management personnel are habitually resident in China.

与“居民企业”相对的是“非居民企业”。《中华人民共和国企业所得税法》中指出：

本法所称非居民企业，是指依照外国（地区）法律成立且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，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。

“非居民企业”的英文表达是non-resident enterprise，释义如下：

A non-resident enterprise with a place or establishment in China is subject to Enterprise Income Tax (EIT) on its China-sourced income and on its non-China-sourced income that is effectively connected to the PE. A ‘place or establishment’ is a domestic concept similar to that of a PE under DTAs.

The distinctive feature of the domestic concept of place or establishment is that the following are deemed taxable places or establishments:

·places of management or business organisation;

·places of business;

·branches;

·ROs;

·factories and workshops;

·places where natural resources are extracted or exploited;

·farms;

·places where projects such as construction, installation, assembly, repair and exploration are undertaken;

·places where labour services are provided;

·business agents; and

·other places or establishments where production and business activities are undertaken.

“居民企业”和“非居民企业”的划分主要是和“企业所得税”有关。

中华人民共和国企业所得税法(2018年修正)

第三条 居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。

非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。

具体使用场景可参考如下例句：

根据第 5 条第 ⑹款，如果非居民企业收取保费或在来源地国进行风险投保，则被视为在该国有常设单位。

Under article 5 (6), if a non-resident enterprise collects insurance premiums or insures risks in the source country, it  is deemed to have a permanent establishment there.

应税收入 瑞士居民企业在全 球范围内的收入都应缴纳公司所得税，但归 属于境外常设机构或境外不动产的收入除外。

Resident companies are subject to corporate income tax on their worldwide income with the exception of income attributable to foreign permanent establishments or foreign immovable property.

如果居民企业能够 证明该非居民公司主要在所在国家或地区从事实际经营业务，或在该非居民公司中 的参与并不构成在避税港国家或地区的本地化收入，那幺受控外国公司规则将不会对其产生制约。

The application of the CFC rules can be avoided if the resident company proves that the nonresident entity predominantly carries on an actual business in the country or territory in which it is resident, or that the participation in the non-resident entity does not achieve the localization of income in tax haven countries or territories.

参考

https://htj.tax/2019/11/what-is-china-resident-enterprise/

https://www.lawlawing.com/?query=%E5%B1%85%E6%B0%91%E4%BC%81%E4%B8%9A&searchType=content_and_title