非居民企業(yè)所得稅實施條例中英

1、非居民企業(yè)所得稅實施條例（中國家稅務總局 關于印發(fā)非居民企業(yè)所得稅匯算清繳管理辦法的通知國稅發(fā) 20096號各省、自治區(qū)、直轄市和計劃單列市國家稅務局，廣東省和深圳市地方稅務局：為貫徹實施中華人民共和國企業(yè)所得稅法及其實施條例，規(guī)范非居民 企業(yè)所得稅匯算清繳工作，稅務總局制定了非居民企業(yè)所得稅匯算清繳管理 辦法，現(xiàn)印發(fā)給你們，請遵照執(zhí)行。執(zhí)行中發(fā)現(xiàn)的問題請及時反饋稅務總局 （國際稅務司）。附件：1 .非居民企業(yè)所得稅匯算清繳涉稅事宜通知書（據實申報企業(yè)適用）2 .非居民企業(yè)所得稅匯算清繳涉稅事宜通知書（核定征收企業(yè)適用）3 .非居民企業(yè)匯總申報企業(yè)所得稅證明4 .非居民企業(yè)所得稅應納稅款核定通

2、知書國家稅務總局非居民企業(yè)所得稅匯算清繳管理辦法為規(guī)范非居民企業(yè)所得稅匯算清繳工作，根據中華人民共和國企業(yè)所得 稅法（以下簡稱企業(yè)所得稅法）及其實施條例和中華人民共和國稅收征收 管理法（以下簡稱稅收征管法）及其實施細則的有關規(guī)定，制定本辦法。一、匯算清繳對象（一）依照外國（地區(qū)）法律成立且實際管理機構不在中國境內，但在中 國境內設立機構、場所的非居民企業(yè)（以下稱為企業(yè)），無論盈利或者虧損， 均應按照企業(yè)所得稅法及本辦法規(guī)定參加所得稅匯算清繳。（二）企業(yè)具有下列情形之一的，可不參加當年度的所得稅匯算清繳：1 .臨時來華承包工程和提供勞務不足 1年，在年度中間終止經營活動，且已 經結清稅款；2 .

3、匯算清繳期內已辦理注銷；3 .其他經主管稅務機關批準可不參加當年度所得稅匯算清繳。二、匯算清繳時限（一）企業(yè)應當自年度終了之日起5個月內，向稅務機關報送年度企業(yè)所 得稅納稅申報表，并匯算清繳，結清應繳應退稅款。（二）企業(yè)在年度中間終止經營活動的，應當自實際經營終止之日起60日內，向稅務機關辦理當期企業(yè)所得稅匯算清繳。三、中報納稅（一）企業(yè)辦理所得稅年度申報時，應當如實填寫和報送下列報表、資料：1 .年度企業(yè)所得稅納稅申報表及其附表；2 .年度財務會計報告；3 .稅務機關規(guī)定應當報送的其他有關資料。（二）企業(yè)因特殊原因，不能在規(guī)定期限內辦理年度所得稅中報，應當在 年度終了之日起5個月內，向主管稅

4、務機關提出延期申報申請。主管稅務機關 批準后，可以適當延長申報期限。（三）企業(yè)采用電子方式辦理納稅申報的，應附報紙質納稅申報資料。（四）企業(yè)委托中介機構代理年度企業(yè)所得稅納稅申報的，應附送委托人 簽章的委托書原件。（五）企業(yè)申報年度所得稅后，經主管稅務機關審核，需補繳或退還所得 稅的，應在收到主管稅務機關送達的非居民企業(yè)所得稅匯算清繳涉稅事宜通 知書（見附件1和附件2）后，按規(guī)定時限將稅款補繳入庫，或按照主管稅務 機關的要求辦理退稅手續(xù)。（六）經批準采取匯總申報繳納所得稅的企業(yè)，其履行匯總納稅的機構、 場所（以下簡稱匯繳機構），應當于每年 5月31日前，向匯繳機構所在地主管 稅務機關索取非居民

5、企業(yè)匯總申報企業(yè)所得稅證明（以下稱為匯總申報 納稅證明，見附件3）;企業(yè)其他機構、場所（以下簡稱其他機構）應當于每 年6月30前將匯總申報納稅證明及其財務會計報告送交其所在地主管稅務 機關。在上述規(guī)定期限內，其他機構未向其所在地主管稅務機關提供匯總申報 納稅證明，且又無匯繳機構延期申報批準文件的，其他機構所在地主管稅務 機關應負責檢查核實或核定該其他機構應納稅所得額，計算征收應補繳稅款并 實施處罰。（七）企業(yè)補繳稅款確因特殊困難需延期繳納的，按稅收征管法及其實施細則的有關規(guī)定辦理（八）企業(yè)在所得稅匯算清繳期限內，發(fā)現(xiàn)當年度所得稅申報有誤的，應 當在年度終了之日起5個月內向主管稅務機關重新辦理年

6、度所得稅申報。（九）企業(yè)報送報表期限的最后一日是法定休假日的，以休假日期滿的次 日為期限的最后一日；在期限內有連續(xù)三日以上法定休假日的，按休假日天數 順延。四、法律責任（一）企業(yè)未按規(guī)定期限辦理年度所得稅申報，且未經主管稅務機關批準 延期中報，或報送資料不全、不符合要求的，應在收到主管稅務機關送達的 責 令限期改正通知書后按規(guī)定時限補報。企業(yè)未按規(guī)定期限辦理年度所得稅申報，且未經主管稅務機關批準延期中報的，主管稅務機關除責令其限期申報外，可按照稅收征管法的規(guī)定處以2000元以下的罰款，逾期仍不申報的，可處以 2000元以上10000元以下的罰款，同 時核定其年度應納稅額，責令其限期繳納。企業(yè)在

7、收到主管稅務機關送達的 非 居民企業(yè)所得稅應納稅款核定通知書（見附件4）后，應在規(guī)定時限內繳納稅款。（二）企業(yè)未按規(guī)定期限辦理所得稅匯算清繳，主管稅務機關除責令其限 期辦理外，對發(fā)生稅款滯納的，按照稅收征管法的規(guī)定，加收滯納金。（三）企業(yè)同稅務機關在納稅上發(fā)生爭議時，依照稅收征管法相關規(guī)定執(zhí) 行。五、本辦法自2008年1月1日起執(zhí)行。Circular of the State Administration of Taxation onPrFininting and Distributing the Administrative Measures for al Accounting and Se

8、ttlement of Non-resident EnterpriseIncome TaxGuo Shui Fa 2009 No. 6State tax bureaus of provinces, autonomous regions, municipalities directly under the CentralGovernment and separately planning cities, and local tax bureaus of Guangdong Province andShenzhen City,In order to implement the Enterprise

9、 Income Tax Law of the People's Republic of China and its implementing regulations, regulate the final accounting and settlement activities of non-resident enterprise income tax, the State Administration of Taxation has formulated the Administrative Measures for Accounting and Final Settlement o

10、f Non-resident Enterprise Income Tax, which is hereby printed and distributed to you for your implementation. In case of any problems during the implementation, please give timely feedback to the State Administration of Taxation (Department of International Taxation).Attachments:1. Notice on Tax-rel

11、ated Issues of Accounting and Final Settlement of Non-resident Enterprise Income Tax (applicable to the enterprises making declarations according to facts) (omitted)2. Notice on Tax-related Issues of Accounting and Final Settlement of Non-resident Enterprise Income Tax (applicable to the enterprises

12、 taxed on assessment basis) (omitted)3. Certification of Summarized Return of Income Tax of Non-resident Enterprise (omitted)4. Notice on Assessment of Payable Tax of Non-resident Enterprises (omitted)State Administration of TaxationJanuary 22, 2009Administrative Measures for Accounting and Final Se

13、ttlement ofNon-resident Enterprise Income TaxThe present Measures is formulated in accordance with the relevant provisions of theEnterprise Income Tax Law of the People ' s Republic (hfeChihrafter referred to as theEnterprise Income Tax Law) and its implementing regulations as well as the Law of

14、 the People ' sRepublic of China on Administration of Tax Collection ( hereinafter referred to as the Law on theAdministration of Tax Collection ) and its detailed implementing rules to regulate the accounting and final settlement of income tax of non-resident enterprises.1. Objects of accountin

15、g and final settlement(I) The non-resident enterprises (hereinafter referred to as the Enterprises) established according to laws of foreign countries or regions and the actual management authorities are not in inside China but with institutions or offices established in the territory of China, rega

16、rdless of profits or losses, shall participate in the accounting and final settlement of income tax in accordance with the provisions of the enterprise income tax law and these Measures.(II) In any of the following circumstances, the enterprises are not required to participate in accounting and fina

17、l settlement of the income tax of the year:1. where the enterprises provisionally with contracted projects and provision of service in China for less than one year, which terminate their operating activities in the middle of the year and have settled taxes;nthe2. Where the enterprises have cancelled

18、 their registration in the period of final settlement; o3. Otherwise approved by the competent tax authority not to participate in the final settleme of income tax of the year.II. Time limit of accounting and final settlement(I) The enterprises shall submit the annual return on payment of enterprise

19、s income tax to t tax authorities within five months of the end of the year, implement accounting and final settlement and settle the payable and refundable taxes.(II) In case of termination of operating activities in the middle of the year, the enterprises shall handle the accounting and final sett

20、lement of enterprises income tax of the period in question to the tax authorities within 60 days of the actual termination of operation.III. Declaration of tax payment(I) The enterprises shall, according to the facts, fill in and submit the following statements and materials when handling the annual

21、 declaration of enterprise income tax:1. Return of tax payment and attached tables for annual enterprise income tax;2. Annual financial and accounting reports; and3. Other related materials that should be submitted as specified by the tax authority.(II) The enterprises shall make applications for de

22、layed declaration to the competent tax authorities within five months of the end of the year in case of failure to handle the declaration of annual income tax within the prescribed time limit due to special reasons. The declaration time limit may be appropriately extended upon approval of the compet

23、ent tax authorities.(III) The enterprises shall submit paper-based return of tax payment if they handle the declaration for tax payment electronically.(IV) The enterprises shall attach the power of attorney signed by the principal in case of entrusting an agency to handle the declaration for payment

24、 of annual enterprise income tax(V) The enterprises which need to make up for or refund the income tax after declaration for annual income tax and upon review and verification by competent tax authorities shall make up for the tax to the treasury in the prescribed time limit or handle the refund pro

25、cedures in accordance with the requirements of tax authorities after they receive the Notice on Tax-related Issues of Accounting and Final Settlement of Non-resident Enterprise Income Tax (see attachments 1 and 2).(VI) For an enterprise which adopts summarized declaration of income tax upon approval

26、, its institution or office of the (hereinafter referred to as the final settlement institution) the performs summarized tax payment shall, before May 31 each year, request the Certification of Summarized Return of Income Tax of Non- resident Enterprise (hereinafter referred to as the Certification

27、of Summarized Return of Income Tax , see attachment 3) from the local tax authority in issue; and other institutions and offices (hereinafter referred to as other institutions) of the enterprise shall, before June 30 each year, submit the Certification of Summarized Return of Income Tax and their fi

28、nancial and accounting reports to their local competent tax authorities.In the prescribed time limit, if other institutions agencies fail to submit the Certification ofSummarized Return of Income Tax to their local competent tax authorities without approvals for delayed declaration of the final sett

29、lement institution, the competent tax authorities of other institutions shall take charge of examining and verifying or checking the amount of payable tax of other institutions, calculate and collect the tax that should be made up for and implement the punishment thereof.(VII) The enterprises which

30、should delay payment of make-up taxes due to actual difficulties are subject to the relevant provisions of the Law of Administration of Tax Collection and its implementing rules.(VIII) In case of any error found in the declaration of the annual income tax during the time limit of final settlement of

31、 income tax, the enterprise shall re-handle the declaration of annual income tax with the competent tax authorities within five months of the date of end of the year.(IX) If the last day of the prescribed time limit for an enterprise to submit its statements is a statutory holiday, the next day of s

32、uch holiday shall be the last day of the prescribed time limit; if there are three statutory holidays or more within the prescribed time limit, the last day of the prescribed time limit shall be extended accordingly.IV. Legal liabilities(I) If an enterprise fails to handle its declaration of annual

33、income tax within the prescribed time limit and no approval has been given by the tax authority for delayed declaration or the materials submitted are incomplete or not satisfactory, it shall make up for the declaration within the prescribed time limit after receipt of the Notice on Correction withi

34、n Prescribed Term issued by the competent tax authority.If an enterprise fails to handle its declaration of annual income tax within the prescribed time limit and no approval has been given by the tax authority for delayed declaration, the competent tax authority may, besides order for correction within the prescribe time limit, impose a fine no more than RMB 2000 yuan in accordance with the provisions of the Law of Administration