非居民企业所得税汇算清缴管理制度.doc

非居民企业所得税汇算清缴管理制度

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2020年5月29日
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国家税务总局 关于印发<非居民企业所得税
汇算清缴管理办法>的通知
国税发〔 〕6号

各省、自治区、直辖市和计划单列市国家税务局,广东省和深圳市地方税务局:
　　为贯彻实施<中华人民共和国企业所得税法>及其实施条例,规范非居民企业所得税汇算清缴工作,税务总局制定了<非居民企业所得税汇算清缴管理办法>,现印发给你们,请遵照执行。执行中发现的问题请及时反馈税务总局(国际税务司)。
　　附件:
　　1.
　　2.
　　3.
　　4.
国家税务总局
二○○九年一月二十二日

非居民企业所得税汇算清缴管理办法
　　为规范非居民企业所得税汇算清缴工作,根据<中华人民共和国企业所得税法>(以下简称企业所得税法)及其实施条例和<中华人民共和国税收征收管理法>(以下简称税收征管法)及其实施细则的有关规定,制定本办法。
　　一、汇算清缴对象
　　(一)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、场所的非居民企业(以下称为企业),无论盈利或者亏损,均应按照企业所得税法及本办法规定参加所得税汇算清缴。
　　(二)企业具有下列情形之一的,可不参加当年度的所得税汇算清缴:
1.临时来华承包工程和提供劳务不足1年,在年度中间终止经营活动,且已经结清税款;
　　2.汇算清缴期内已办理注销;
　　3.其它经主管税务机关批准可不参加当年度所得税汇算清缴。
　　二、汇算清缴时限
　　(一)企业应当自年度终了之日起5个月内,向税务机关报送年度企业所得税纳税申报表,并汇算清缴,结清应缴应退税款。
　　(二)企业在年度中间终止经营活动的,应当自实际经营终止之日起60日内,向税务机关办理当期企业所得税汇算清缴。
　　三、申报纳税
　　(一)企业办理所得税年度申报时,应当如实填写和报送下列报表、资料:
　　1.年度企业所得税纳税申报表及其附表;
　　2.年度财务会计报告;
　　3.税务机关规定应当报送的其它有关资料。
　　(二)企业因特殊原因,不能在规定期限内办理年度所得税申报,应当在年度终了之日起5个月内,向主管税务机关提出延期申报申请。主管税务机关批准后,能够适当延长申报期限。
　　(三)企业采用电子方式办理纳税申报的,应附报纸质纳税申报资料。
　　(四)企业委托中介机构代理年度企业所得税纳税申报的,应附送委托人签章的委托书原件。
　　(五)企业申报年度所得税后,经主管税务机关审核,需补缴或退还所得税的,应在收到主管税务机关送达的<非居民企业所得税汇算清缴涉税事宜通知书>(见附件1和附件2)后,按规定时限将税款补缴入库,或按照主管税务机关的要求办理退税手续。
　　(六)经批准采取汇总申报缴纳所得税的企业,其履行汇总纳税的机构、场所(以下简称汇缴机构),应当于每年5月31日前,向汇缴机构所在地主管税务机关索取<非居民企业汇总申报企业所得税证明>(以下称为<汇总申报纳税证明>,见附件3);企业其它机构、场所(以下简称其它机构)应当于每年6月30前将<汇总申报纳税证明>及其财务会计报告送交其所在地主管税务机关。
　　在上述规定期限内,其它机构未向其所在地主管税务机关提供<汇总申报纳税证明>,且又无汇缴机构延期申报批准文件的,其它机构所在地主管税务机关应负责检查核实或核定该其它机构应纳税所得额,计算征收应补缴税款并实施处罚。
　　(七)企业补缴税款确因特殊困难需延期缴纳的,按税收征管法及其实施细则的有关规定办理。
　　(八)企业在所得税汇算清缴期限内,发现当年度所得税申报有误的,应当在年度终了之日起5个月内向主管税务机关重新办理年度所得税申报。
　　(九)企业报送报表期限的最后一日是法定休假日的,以休假日期满的次日为期限的最后一日;在期限内有连续三日以上法定休假日的,按休假日天数顺延。
　　四、法律责任
　　(一)企业未按规定期限办理年度所得税申报,且未经主管税务机关批准延期申报,或报送资料不全、不符合要求的,应在收到主管税务机关送达的<责令限期改正通知书>后按规定时限补报。
　　企业未按规定期限办理年度所得税申报,且未经主管税务机关批准延期申报的,主管税务机关除责令其限期申报外,可按照税收征管法的规定处以 元以下的罚款,逾期仍不申报的,可处以 元以上10000元以下的罚款,同时核定其年度应纳税额,责令其限期缴纳。企业在收到主管税务机关送达的<非居民企业所得税应纳税款核定通知书>(见附件4)后,应在规定时限内缴纳税款。
　　(二)企业未按规定期限办理所得税汇算清缴,主管税务机关除责令其限期办理外,对发生税款滞纳的,按照税收征管法的规定,加收滞纳金。
　　(三)企业同税务机关在纳税上发生争议时,依照税收征管法相关规定执行。
　　五、本办法自 1月1日起执行。
Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Final Accounting and Settlement of Non-resident Enterprise Income Tax
Guo Shui Fa [ ] No. 6

State tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and separately planning cities, and local tax bureaus of Guangdong Province and Shenzhen City,
In order to implement the Enterprise 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 of 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-related 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 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 Taxation
January 22,

Administrative Measures for Accounting and Final Settlement of
Non-resident Enterprise Income Tax

The present Measures is formulated in accordance with the relevant provisions of the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations as well as the Law of the People’s Republic of China on Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) and its detailed implementing rules to regulate the accounting and final settlement of income tax of non-resident enterprises.
I.　Objects of accounting 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, regardless 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 final 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;
2. Where the enterprises have cancelled their registration in the period of final settlement; or
3. Otherwise approved by the competent tax authority not to participate in the final settlement 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 enterprises income tax to the 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 settlement 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 declaration of enterprise income tax:
1. Return of tax payment and attached tables for annual enterprise income tax;
2. Annual financial and accounting reports; and
3. Other related materials that should be submitted as specified by the tax authority.
(II) The enterprises shall make applications for delayed 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 competent 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 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 procedures 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, 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 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 financial and accounting reports to their local competent tax authorities.
In the prescribed time limit, if other institutions agencies fail to submit the Certification of Summarized Return of Income Tax to their local competent tax authorities without approvals for delayed declaration of the final settlement 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 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 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 such 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 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 within 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 yuan in accordance with the provisions of the Law of Administration of Tax Collection; and in case of failure of declaration beyond the prescribed time limit, a fine from RMB yuan to RMB 10000 yuan may be imposed, and assessment shall be made on its annual amount of payable tax and an order shall be made for its payment of such tax within the prescribed time limit. The enterprise shall pay tax within the prescribed time limit after receipt of the Notice on Assessment of Payable Tax of Non-resident Enterprises (see attachment 4) issued by the competent tax authority.
(II) For the enterprise that fails to handle the final settlement of income tax within the prescribed time limit, besides order for it to do so within the prescribed time limit, the competent tax authority shall surcharge overdue payment for the overdue payment of tax according to the provisions of Law of Administration of Tax Collection.
(III) The dispute on tax payment between the enterprise and the tax authority shall be settled according to the relevant provisions of the Law of Administration of Tax Collection.
V. The Measures shall enter into force on January 1, .

  Promulgated by State Administration of Taxation on -01-22