Abstract The taxation of non - resident economic entities supposes the establishment of an administrative framework as fair, efficient, effective and comprehensible as possible, fact due to the multifaceted nature of the concept of profits generated by an enterprise and which depend on some items as: the foundation of incomes sources, the methods of valuation and collecting taxes, as well as different rules of establishment of some tax thresholds in different situations. Taking into account the legal doctrine, as well as jurisprudence, respectively the national and international tax practices, we can notice the fact that the profits of enterprises are founded, stricto sensu, on tax declarations made by companies. Therefore, we consider very important, in this way, the technical capability of tax administrations regarding the establishment, implementation and coordination of some good practice procedures. In this article, we have tackled the treatment regarding the taxation of non - resident economic entities in Romania. The first part of the paper represents a truth caveat in which is presented and analysed the international and European theoretical framework of legal and tax treatment of non - resident economic entities. The second part of the paper represents a quid pro quo of taxing of non - resident economic entities in Romania, in which are analyzed the taxing stipulations established on national level. The final part of the article is enriched with the presentation and analysis of a particular case regarding the taxation of non - resident economic entities in Romania. The conclusion resulted from this article highlights the fact that Romania had made important steps regarding ―the adjustment‖ of national tax legislation, as well as the permanent improving of tax administration framework in the field of non - resident economic entities taxation in Romania.

中文翻译：

---

罗马尼亚非居民合法实体的税收。案例：Rmms vs. AnafBrăila

摘要非居民经济实体的税收假设建立一个尽可能公平，有效，有效和可理解的行政框架，这是由于企业产生的利润概念具有多方面性质，这一事实取决于：收入来源的基础，计税和收税的方法，以及在不同情况下建立某些税收起征点的不同规则。考虑到法律原则和法理学，以及国家和国际税收惯例，我们可以注意到，严格地说，企业的利润是建立在公司的纳税申报表上的。因此，我们认为，以这种方式，税务机关在建立，实施和协调一些良好实践程序。在本文中，我们解决了有关罗马尼亚非居民经济实体税收的问题。本文的第一部分代表了一个事实警告，其中提出并分析了非居民经济实体的法律和税收待遇的国际和欧洲理论框架。本文的第二部分代表了罗马尼亚非居民经济实体征税的一种方法，在此分析了在国家层面建立的征税规定。文章的最后部分丰富了对罗马尼亚非居民经济实体税收的特殊案例的介绍和分析。