非居民企業(yè)所得稅匯算清繳管理制度

國家稅務(wù)總局 關(guān)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(hào)各省、自治區(qū)、直轄市和計(jì)劃單列市國家稅務(wù)局，廣東省和深圳市地方稅務(wù)局：為貫徹實(shí)施中華人民共和國企業(yè)所得稅法及其實(shí)施條例，規(guī)范非居民企業(yè)所得稅匯算清繳工作，稅務(wù)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(qǐng)遵照?qǐng)?zhí)行。執(zhí)行中發(fā)現(xiàn)的問題請(qǐng)及時(shí)反饋稅務(wù)總局（國際稅務(wù)司）。附件：1. 2. 3. 4. 國家稅務(wù)總局二九年一月二十二日非居民企業(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(jù)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(shí)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(shí)施細(xì)則的有關(guān)規(guī)定，制定本辦法。一、匯算清繳對(duì)象（一）依照外國（地區(qū)）法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi)，但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)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(yīng)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(dāng)年度的所得稅匯算清繳：1.臨時(shí)來華承包工程和提供勞務(wù)不足1年，在年度中間終止經(jīng)營活動(dòng)，且已經(jīng)結(jié)清稅款；2.匯算清繳期內(nèi)已辦理注銷；3.其他經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)可不參加當(dāng)年度所得稅匯算清繳。二、匯算清繳時(shí)限（一）企業(yè)應(yīng)當(dāng)自年度終了之日起5個(gè)月內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表，并匯算清繳，結(jié)清應(yīng)繳應(yīng)退稅款。（二）企業(yè)在年度中間終止經(jīng)營活動(dòng)的，應(yīng)當(dāng)自實(shí)際經(jīng)營終止之日起60日內(nèi)，向稅務(wù)機(jī)關(guān)辦理當(dāng)期企業(yè)所得稅匯算清繳。三、申報(bào)納稅（一）企業(yè)辦理所得稅年度申報(bào)時(shí)，應(yīng)當(dāng)如實(shí)填寫和報(bào)送下列報(bào)表、資料：1.年度企業(yè)所得稅納稅申報(bào)表及其附表；2.年度財(cái)務(wù)會(huì)計(jì)報(bào)告；3.稅務(wù)機(jī)關(guān)規(guī)定應(yīng)當(dāng)報(bào)送的其他有關(guān)資料。（二）企業(yè)因特殊原因，不能在規(guī)定期限內(nèi)辦理年度所得稅申報(bào)，應(yīng)當(dāng)在年度終了之日起5個(gè)月內(nèi)，向主管稅務(wù)機(jī)關(guān)提出延期申報(bào)申請(qǐng)。主管稅務(wù)機(jī)關(guān)批準(zhǔn)后，可以適當(dāng)延長申報(bào)期限。（三）企業(yè)采用電子方式辦理納稅申報(bào)的，應(yīng)附報(bào)紙質(zhì)納稅申報(bào)資料。（四）企業(yè)委托中介機(jī)構(gòu)代理年度企業(yè)所得稅納稅申報(bào)的，應(yīng)附送委托人簽章的委托書原件。（五）企業(yè)申報(bào)年度所得稅后，經(jīng)主管稅務(wù)機(jī)關(guān)審核，需補(bǔ)繳或退還所得稅的，應(yīng)在收到主管稅務(wù)機(jī)關(guān)送達(dá)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(shí)限將稅款補(bǔ)繳入庫，或按照主管稅務(wù)機(jī)關(guān)的要求辦理退稅手續(xù)。（六）經(jīng)批準(zhǔn)采取匯總申報(bào)繳納所得稅的企業(yè)，其履行匯總納稅的機(jī)構(gòu)、場(chǎng)所（以下簡稱匯繳機(jī)構(gòu)），應(yīng)當(dāng)于每年5月31日前，向匯繳機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)索取非居民企業(yè)匯總申報(bào)企業(yè)所得稅證明（以下稱為匯總申報(bào)納稅證明，見附件3）；企業(yè)其他機(jī)構(gòu)、場(chǎng)所（以下簡稱其他機(jī)構(gòu)）應(yīng)當(dāng)于每年6月30前將匯總申報(bào)納稅證明及其財(cái)務(wù)會(huì)計(jì)報(bào)告送交其所在地主管稅務(wù)機(jī)關(guān)。在上述規(guī)定期限內(nèi)，其他機(jī)構(gòu)未向其所在地主管稅務(wù)機(jī)關(guān)提供匯總申報(bào)納稅證明，且又無匯繳機(jī)構(gòu)延期申報(bào)批準(zhǔn)文件的，其他機(jī)構(gòu)所在地主管稅務(wù)機(jī)關(guān)應(yīng)負(fù)責(zé)檢查核實(shí)或核定該其他機(jī)構(gòu)應(yīng)納稅所得額，計(jì)算征收應(yīng)補(bǔ)繳稅款并實(shí)施處罰。（七）企業(yè)補(bǔ)繳稅款確因特殊困難需延期繳納的，按稅收征管法及其實(shí)施細(xì)則的有關(guān)規(guī)定辦理。（八）企業(yè)在所得稅匯算清繳期限內(nèi)，發(fā)現(xiàn)當(dāng)年度所得稅申報(bào)有誤的，應(yīng)當(dāng)在年度終了之日起5個(gè)月內(nèi)向主管稅務(wù)機(jī)關(guān)重新辦理年度所得稅申報(bào)。（九）企業(yè)報(bào)送報(bào)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(nèi)有連續(xù)三日以上法定休假日的，按休假日天數(shù)順延。四、法律責(zé)任（一）企業(yè)未按規(guī)定期限辦理年度所得稅申報(bào)，且未經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)延期申報(bào)，或報(bào)送資料不全、不符合要求的，應(yīng)在收到主管稅務(wù)機(jī)關(guān)送達(dá)的責(zé)令限期改正通知書后按規(guī)定時(shí)限補(bǔ)報(bào)。企業(yè)未按規(guī)定期限辦理年度所得稅申報(bào)，且未經(jīng)主管稅務(wù)機(jī)關(guān)批準(zhǔn)延期申報(bào)的，主管稅務(wù)機(jī)關(guān)除責(zé)令其限期申報(bào)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(bào)的，可處以2000元以上10000元以下的罰款，同時(shí)核定其年度應(yīng)納稅額，責(zé)令其限期繳納。企業(yè)在收到主管稅務(wù)機(jī)關(guān)送達(dá)的非居民企業(yè)所得稅應(yīng)納稅款核定通知書（見附件4）后，應(yīng)在規(guī)定時(shí)限內(nèi)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(wù)機(jī)關(guān)除責(zé)令其限期辦理外，對(duì)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(wù)機(jī)關(guān)在納稅上發(fā)生爭議時(shí)，依照稅收征管法相關(guān)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 on PrintingandDistributingthe Administrative Measures for Final Accounting and Settlement of Non-resident Enterprise Income Tax Guo Shui Fa 2009 No. 6State 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 Peoples 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 TaxationJanuary 22, 2009Administrative 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 Peoples Republic of China (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations as well as the Law of the Peoples 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; or3. 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; and3. 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 2000 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 2000 yuan to RMB 10000 yuan may be imposed, and assessment s