Measures for the Administration of Non-resident Enterprise Income Tax Verification and Collection
Release date: June 438+00, 2065
CLP Reference: 3230/ 10.02.20
People's Republic of China (PRC) Reference: Guo Shui Fa [20 10] 19.
Date of promulgation: February 20, 2065, 438+00
Effective date: February 20, 2065, 438+00
(Promulgated by State Taxation Administration of The People's Republic of China on February 20th, 20 10, and effective as of the date of promulgation. )
Guo Shui Fa [20 10]No. 19
Article 1: These Measures are based on "? China Enterprise Income Tax Law (EIT Law) and its implementing regulations, and China Tax Collection and Management Law (EIT Law) to regulate the assessment and collection of enterprise income tax of non-resident enterprises.
(People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 20 10 promulgated and implemented on February 20th. )
Guo shui fa [20 10] 19
Article 1 These Measures are formulated in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations, and the Law of People's Republic of China (PRC) on Tax Collection and Administration (hereinafter referred to as the Tax Collection and Administration Law) and its implementing regulations in order to regulate the approved collection of enterprise income tax of non-residents. ?
Article 2 These Measures shall apply to? Non-resident enterprises as stipulated in the second paragraph of Article 3 of the Enterprise Income Tax Law. Measures for the verification of enterprise income tax of resident representative offices of foreign enterprises shall be handled in accordance with relevant regulations.
Article 2 These Measures shall apply to non-resident enterprises as stipulated in the second paragraph of Article 3 of the Enterprise Income Tax Law, and the measures for checking and approving the enterprise income tax of resident representative offices of foreign enterprises shall be handled in accordance with the relevant provisions. ?
Article 3: Non-resident enterprises? Set up accounting books in accordance with the provisions of the Tax Administration Law and relevant laws and regulations, keep accounts according to legal and valid vouchers, accurately calculate taxable income according to the principle of matching the functions actually performed with the risks assumed, and truthfully declare and pay enterprise income tax.
Article 3 Non-resident enterprises shall set up account books in accordance with the provisions of the Tax Administration Law and relevant laws and regulations, keep books and accounts according to legal and valid vouchers, accurately calculate taxable income according to the principle that their actual functions match the risks they bear, and truthfully declare and pay enterprise income tax. ?
Article 4: If a non-tax resident? If the enterprise's account books are incomplete, the vouchers are missing, and it is impossible to check the accounts, or for other reasons, it is impossible to accurately calculate and truthfully declare the taxable income, the tax authorities have the right to verify its taxable income by one of the following methods.
Article 4 If a non-resident enterprise cannot accurately calculate and truthfully declare its taxable income due to imperfect accounting books and incomplete information, the tax authorities have the right to verify its taxable income in the following ways. ?
(1) Taxable income is calculated according to total income: it is applicable to non-resident enterprises that can accurately calculate income or deduct total income through reasonable means, but cannot accurately calculate costs and expenses. The formula is as follows:
(1) Verifying taxable income according to total income: It is applicable to non-resident enterprises that can correctly calculate income or estimate total income through reasonable methods, but cannot correctly calculate costs and expenses. The calculation formula is as follows:
Taxable income = total income × profit rate determined by tax authorities.
Taxable income = total income × profit rate approved by tax authorities?
(2) Assessing taxable income based on costs and expenses: It is applicable to non-resident enterprises that can accurately calculate costs and expenses, but cannot accurately calculate total income. The formula is as follows:
(2) Verifying taxable income according to costs and expenses: It is applicable to non-resident enterprises that can correctly calculate costs and expenses, but cannot correctly calculate total income. The calculation formula is as follows:
Taxable income = total cost ÷( 1- profit rate determined by tax authorities) × profit rate determined by tax authorities.
Taxable income = total cost /( 1- profit rate approved by tax authorities) × profit rate approved by tax authorities?
(3) Assessing taxable income on the basis of income from operating expenses: It is applicable to non-resident enterprises that can accurately calculate operating expenses, but cannot accurately calculate total income and costs. The formula is as follows:
(3) Verifying taxable income by converting expenditure into income: It is applicable to non-resident enterprises that can correctly calculate the total expenditure, but cannot correctly calculate the total income and total cost. Calculation formula:?
Taxable income = total operating expenses ÷( 1- profit rate determined by tax authorities-business tax rate) × profit rate determined by tax authorities.
Taxable income = total expenditure /( 1- profit rate approved by tax authorities-business tax rate) × profit rate approved by tax authorities?
Article 5 The tax authorities may assess? The profit rate of non-resident enterprises is calculated at the following tax rates:
Article 5 The tax authorities may determine the profit rate of non-resident enterprises according to the following standards:
(1) For enterprises engaged in engineering contracting, design and consulting services, the profit rate is 15% to 30%;
(a) engaged in contracted engineering operations, design and consulting services, the profit rate is 30%+05%; ?
(two) to provide management services for enterprises, the profit rate is 30% to 50%; and
(two) engaged in management services, the profit rate is 30%-50%; ?
(3) If the enterprise provides other services or engages in business activities other than providing services, the profit rate shall not be less than 15%.
(3) Engaged in other labor services or business activities other than labor services, with a profit rate of not less than 15%. ?
If the tax authorities have evidence that the actual profit rate of a non-resident enterprise is significantly higher than the above tax rate, they can verify their taxable income according to the profit rate higher than the above tax rate.
If the tax authorities have reason to believe that the actual profit rate of non-resident enterprises is significantly higher than the above standards, they may verify their taxable income according to the profit rate higher than the above standards. ?
Article 6: If a non-tax resident? If an enterprise signs a sales contract with a tax resident enterprise for machinery, equipment or goods, and provides additional services such as equipment installation, assembly, technical training, guidance and supervision, but the sales contract does not stipulate the amount of fees for the above services, or the pricing is unreasonable, the competent tax authorities may, according to the actual situation, determine the service income with reference to the pricing standards of the same or similar businesses. If there is no standard to refer to, the labor income of non-resident enterprises shall be determined according to the principle of not less than 10% of the total sales contract price.
Article 6 Non-resident enterprises sign contracts with China resident enterprises for the sale of machinery, equipment or goods, and provide services such as equipment installation, assembly, technical training, guidance and supervision. And the amount of fees for providing the above services is not stipulated in the contract for the sale of goods, or the pricing is unreasonable, the competent tax authorities may, according to the actual situation, refer to the pricing standards of the same or similar businesses to verify the labor income. If there is no reference standard, the labor income of non-resident enterprises shall be determined according to the principle of not less than 10% of the total contract price of sales goods. ?
Article 7: About income? If all services provided by non-resident enterprises to customers in China are provided in China, they shall declare and pay enterprise income tax on the total amount in China. Where services are provided in China and abroad at the same time, enterprise income tax shall be declared and paid separately for income from China and income from outside China according to the place where the services are provided. If the tax authorities have doubts about the rationality and authenticity of the separation of income in China from income outside China, they may require non-resident enterprises to provide authentic and valid certificates, and reasonably separate income in China from income outside China according to factors such as workload, working hours, costs and expenses. If a non-resident enterprise cannot provide true and valid certificates, the tax authorities may determine that all its services are provided within the territory of China, determine its service income, and levy enterprise income tax accordingly.
Article 7 A non-resident enterprise shall declare and pay enterprise income tax in full in China if all the services it provides to customers in China occur in China. Where the labor services provided by it occur inside or outside China, the domestic and overseas income shall be divided according to the place where the labor services occur, and the income from labor services obtained in China shall be declared and paid enterprise income tax. If the tax authorities have doubts about the rationality and authenticity of the division of domestic and overseas income, they may require non-resident enterprises to provide true and valid certificates and reasonably divide domestic and overseas income according to factors such as workload, working hours, costs and expenses; If a non-resident enterprise cannot provide true and valid certificates, the tax authorities may regard all the services it provides as having occurred in China, identify its labor income and levy enterprise income tax accordingly. ?
Article 8: If the enterprise income tax is? If a non-resident enterprise is levied according to the evaluation method, and the enterprise engages in business activities in China and obtains taxable income by applying different determined profit rates, it shall be calculated separately, and the enterprise income tax shall be calculated and paid by applying the appropriate profit rate. If the income cannot be calculated separately, the enterprise income tax shall be calculated and paid according to the highest profit rate.
Article 8 Non-resident enterprises subject to the approved enterprise income tax shall, if they engage in business activities with different approved profit margins within the territory of China and obtain taxable income, calculate and pay enterprise income tax according to the corresponding profit margins respectively; If it cannot be accounted for separately, the enterprise income tax shall be calculated and paid from the high applicable profit rate. ?
Article 9 Non-resident enterprises? If you want to use the assessment method to collect taxes, you should fill in the Determination Form of Income Tax Collection Method for Non-resident Enterprises (see Annex; Table) and submit it to the competent tax authorities. The competent tax authorities shall review the industries and profit rates applicable to the forms submitted by enterprises and put forward opinions.
Article 9 Non-resident enterprises that intend to adopt the approved collection method shall fill in the Appraisal Form of Income Tax Collection Method for Non-resident Enterprises (see Annex, hereinafter referred to as Appraisal Form) and submit it to the competent tax authorities. The competent tax authorities shall review the applicable industries and profit margins of the evaluation forms submitted by enterprises, and sign opinions.
If a non-resident enterprise is found not to meet the taxation conditions of the assessment method after examination, the competent tax authorities shall send a notice of tax matters to the enterprise within 15 working days after receiving the form submitted by the enterprise, informing it of the determination results. If a non-resident enterprise fails to receive the tax notice within the above-mentioned time limit, it shall be deemed that its collection method has been approved.
For non-resident enterprises that fail to meet the approved collection conditions after examination, the competent tax authorities shall issue a notice of tax matters within 15 working days after receiving the appraisal form submitted by the enterprises, and inform the enterprises of the appraisal results. If a non-resident enterprise fails to receive the Notice of Tax Matters within the above-mentioned time limit, its collection method shall be deemed to have been recognized. ?
Article 10: If the tax authorities find out? Non-resident enterprises have the right to adjust the taxable income calculated and declared by the evaluation method if it is untrue or obviously inconsistent with their functions and risks.
Article 10 If the taxable income calculated and declared by a non-resident enterprise by means of approved collection is untrue, or obviously does not match the functional risks it undertakes, the tax authorities have the right to make adjustments. ?
Article 1 1: state organs? The tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan may determine the applicable scope of profit margins according to Article 5 of these Measures, and formulate specific operating rules according to these Measures, and report them to State Taxation Administration of The People's Republic of China (International Taxation Department) for the record.
Article 11 The State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may determine the applicable approved profit rate according to the provisions of Article 5 of these Measures, and formulate specific operating procedures according to the provisions of these Measures, and report them to State Taxation Administration of The People's Republic of China (International Taxation Department) for the record. ?
Article 12: these measures should? Effective as of the date of promulgation.
Article 12 These Measures shall come into force as of the date of promulgation. ?
Attachment: Confirmation Form of Collection Method? Non-resident enterprise income tax
Attachment: Evaluation Form of Income Tax Collection Methods for Non-resident Enterprises