The new enterprise income tax law adopts the double standards of "the standard of registration place" and "the standard of actual management organization" to divide resident enterprises and non-resident enterprises. According to the standard of place of registration, the implementing regulations specifically define enterprises legally established in China as enterprises, institutions, social organizations and other organizations with income established in China as resident enterprises in accordance with the laws and administrative regulations of China. Although the standard of place of registration is easy to identify the identity of resident enterprises, at the same time, considering that many enterprises are often registered in low-tax areas or tax havens to avoid tax burden, and set up base companies to avoid tax burden artificially, the new enterprise income tax law also adopts the standard of actual management institutions, stipulating that enterprises registered in foreign countries (regions) but with actual management institutions in China are also regarded as resident enterprises, and they are required to bear unlimited tax obligations. The implementation regulations define the concept of the actual management organization, that is, the actual management organization refers to the organization that implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise.