非居民企業(yè)所得稅核定征收管理辦法

MeasuresforAdministrationoftheLevyofIncomeTaxonNon-tax-residentEnterprisesbyAssessment非居民企業(yè)所得稅核定征收管理辦法Issue:June2010CLPReference:3230/10.02.20PRCReference:國稅發(fā)[2010]19號Promulgated:20February2010Effective:20February2010(IssuedbytheStateAdministrationofTaxationon,andeffectiveasof,February202010.)GuoShuiFa[2010]No,19Article1:TheseMeasureshavebeenformulatedpursuanttothePRCEnterpriseIncomeTaxLaw(theEnterpriseIncomeTaxLaw)anditsImplementingRegulationsandthePRCLawontheAdministrationoftheLe^andCollectionofTaxes(theTaxCollectionLaw)inordertoregulatetheassessmentandlevyofenterpriseincometaxonnon-tax-residententerprises.(國家稅務總局于二零一零年二月二十日發(fā)布施行。)國稅發(fā)[2010]19號第一條為了規(guī)范非居民企業(yè)所得稅核定征收工作，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，制定本辦法。Article2:TheseMeasuresapplytothenon-tax-residententerprisesspecifiedinthesecondparagraphofArticle3oftheEnterpriseIncomeTaxLaw.Themeansforassessingtheenterpriseincometaxoftheresidentrepresentativeofficesofforeignenterprisesshallbehandledinaccordancewithrelevantprovisions.第二條本辦法適用于企業(yè)所得稅法第三條第二款規(guī)定的非居民企業(yè)，外國企業(yè)常駐代表機構企業(yè)所得稅核定辦法按照有關規(guī)定辦理。Article3:Anon-tax-residententerpriseshallkeepaccountbooksinaccordancewiththeTaxCollectionLawandrelevantlawsandregulations,keepitsaccountsanddoitsaccountingbasedonlawfulandvaliddocuments,accuratelycalculateitstaxableincomebasedontheprincipleofthematchingofthefunctionsitactuallyperformsandtherisksthatitbears,andtruthfullyfileandpayenterpriseincometax.第三條非居民企業(yè)應當按照稅收征管法及有關法律法規(guī)設置賬簿，根據(jù)合法、有效憑證記賬，進行核算，并應按照其實際履行的功能與承擔的風險相匹配的原則，準確計算應納稅所得額，據(jù)實申報繳納企業(yè)所得稅。Article4:Ifanon-tax-residententerprisehasincompleteaccountbooks,therearegapsinitsdocumentationthatmakethecheckingofitsaccountsimpossibleortheaccuratecalculationandtruthfulfilingofitstaxableincomeisnotpossibleduetoanotherreason,thetaxauthorityshallhavetheauthoritytoassessitstaxableincomebyoneofthefollowingmethods.第四條非居民企業(yè)因會計賬簿不健全，資料殘缺難以查賬，或者其他原因不能準確計算并據(jù)實申報其應納稅所得額的，稅務機關有權采取以下方法核定其應納稅所得額。Assessmentoftaxableincomebasedontotalrevenue:applicabletonon-tax-residententerprisesthatcanaccuratelycalculatetheirincomeordeducetheirtotalrevenuebyreasonablemeansbutcannotaccuratelycalculatetheircostsandexpenses.Theformulathereforisasfollows:按收入總額核定應納稅所得額：適用于能夠正確核算收入或通過合理方法推定收入總額，但不能正確核算成本費用的非居民企業(yè)。計算公式如下：taxableincome=totalrevenuexprofitratedeterminedbythetaxauthority.應納稅所得額=收入總額X經(jīng)稅務機關核定的利潤率Assessmentoftaxableincomebasedoncostsandexpenses:applicabletonon-tax-residententerprisesthatcanaccuratelycalculatetheircostsandexpensesbutcannotaccuratelycalculatetheirtotalrevenue.Theformulathereforisasfollows:按成本費用核定應納稅所得額：適用于能夠正確核算成本費用，但不能正確核算收入總額的非居民企業(yè)。計算公式如下：taxableincome=totalofcostsandexpenses+(1-profitratedeterminedbythetaxauthority)xprofitratedeterminedbythetaxauthority.應納稅所得額=成本費用總額/(1-經(jīng)稅務機關核定的利潤率)X經(jīng)稅務機關核定的利潤率Assessmentoftaxableincomebasedonrevenueconvertedfromoperationalexpenditures:applicabletonon-tax-residententerprisesthatcanaccuratelycalculatetheiroperationalexpendituresbutcannotaccuratelycalculatetheirtotalrevenueandtheircostsandexpenses.Theformulathereforisasfollows:按經(jīng)費支出換算收入核定應納稅所得額：適用于能夠正確核算經(jīng)費支出總額，但不能正確核算收入總額和成本費用的非居民企業(yè)。計算公式：taxableincome=totalofoperationalexpenditures:(1-profitratedeterminedbythetaxauthority-businesstaxrate)xprofitratedeterminedbythetaxauthority.應納稅所得額=經(jīng)費支出總額/(1-經(jīng)稅務機關核定的利潤率一營業(yè)稅稅率)X經(jīng)稅務機關核定的利潤率Article5:Ataxauthoritymayassessanon-tax-residententerprise'sprofitratebasedonthefollowingrates:第五條稅務機關可按照以下標準確定非居民企業(yè)的利潤率：forenterprisesengaginginprojectcontracting,designandconsultingservices,aprofitrateof15%to30%;從事承包工程作業(yè)、設計和咨詢勞務的，利潤率為15%-30%；forenterprisesprovidingmanagementservices,aprofitrateof30%to50%;and從事管理服務的，利潤率為30%-50%；forenterprisesprovidingotherservicesorengaginginbusinessactivitiesotherthantheprovisionofservices,aprofitrateofnotlessthan15%.從事其他勞務或勞務以外經(jīng)營活動的，利潤率不低于15%。Ifthetaxauthorityhasevidencetobelievethatanon-tax-residententerprise'sactualprofitrateismarkedlyhigherthantheforegoingrates,itmayassessitstaxableincomebasedonaprofitratehigherthantheforegoingrates.稅務機關有根據(jù)認為非居民企業(yè)的實際利潤率明顯高于上述標準的，可以按照比上述標準更高的利潤率核定其應納稅所得額。Article6:Ifanon-tax-residententerpriseexecutesamachinery,equipmentorgoodssalescontractwithatax-residententerpriseandadditionallyprovidesservicessuchasequipmentinstallation,assembly,technicaltraining,guidanceandsupervisionbutthesalescontractdoesnotspecifytheamounttobechargedfortheaforementionedservices,orifthepricingthereofisunreasonable,thecompetenttaxauthoritymay,dependingontheactualcircumstances,determinetheservicerevenuebyreferringtothepricingstandardsforidenticalorsimilarbusinesses.Iftherearenostandardsavailableforreference,itshalldeterminethenon-tax-residententerprise'sservicerevenuebasedontheprincipleofnotlessthan10%ofthetotalsalescontractprice.第六條非居民企業(yè)與中國居民企業(yè)簽訂機器設備或貨物銷售合同，同時提供設備安裝、裝配、技術培訓、指導、監(jiān)督服務等勞務，其銷售貨物合同中未列明提供上述勞務服務收費金額，或者計價不合理的，主管稅務機關可以根據(jù)實際情況，參照相同或相近業(yè)務的計價標準核定勞務收入。無參照標準的，以不低于銷售貨物合同總價款的10%為原則，確定非居民企業(yè)的勞務收入。Article7:Withrespecttotherevenuederivedbyanon-tax-residententerprisefromprovidingservicestocustomersinChina,ifalloftheservicesareprovidedinChina,itshallfileandpayenterpriseincometaxinChinaontheentireamount.IfitprovidesservicesbothinsideandoutsideChina,itshallseparateitsrevenuederivedinChinafromthatderivedoutsideChinabasedontheplaceswheretheserviceswereprovided,andfileandpayenterpriseincometaxontheservicerevenuederivedinChina.IfthetaxauthorityhasdoubtsastothereasonablenessandtruthfulnessoftheseparationoftherevenuederivedinsideChinafromthatderivedoutsideChina,itmayrequirethenon-tax-residententerprisetoprovidetrueandvalidproofthereofand,basedonfactorssuchasworkquantities,hoursofwork,costsandexpenses,reasonablyseparateitsrevenuederivedinsideChinafromthatderivedoutsideChina.Ifthenon-tax-residententerprisefailstoprovidetrueandvalidproof,thetaxauthoritymaydeemthatallofitsserviceswereprovidedinChina,determineitsservicerevenueandlevyenterpriseincometaxonthebasisthereof.第七條非居民企業(yè)為中國境內(nèi)客戶提供勞務取得的收入，凡其提供的服務全部發(fā)生在中國境內(nèi)的，應全額在中國境內(nèi)申報繳納企業(yè)所得稅。凡其提供的服務同時發(fā)生在中國境內(nèi)外的，應以勞務發(fā)生地為原則劃分其境內(nèi)外收入，并就其在中國境內(nèi)取得的勞務收入申報繳納企業(yè)所得稅。稅務機關對其境內(nèi)外收入劃分的合理性和真實性有疑義的，可以要求非居民企業(yè)提供真實有效的證明，并根據(jù)工作量、工作時間、成本費用等因素合理劃分其境內(nèi)外收入；如非居民企業(yè)不能提供真實有效的證明，稅務機關可視同其提供的服務全部發(fā)生在中國境內(nèi)，確定其勞務收入并據(jù)以征收企業(yè)所得稅。Article8:Ifenterpriseincometaxisleviedonanon-tax-residententerprisebytheassessmentmethod,andsuchenterpriseengagesinbusinessactivitiesinChinathataresubjecttodifferentdeterminedprofitratesandderivestaxableincometherefrom,eachofthesameshallbecalculatedseparatelyandtheappropriateprofitratesshallbeappliedtheretotocalculateandpayenterpriseincometax.Iftherevenuescannotbecalculatedseparately,thehighestprofitrateshallapplyincalculatingandpayingenterpriseincometax.第八條采取核定征收方式征收企業(yè)所得稅的非居民企業(yè)，在中國境內(nèi)從事適用不同核定利潤率的經(jīng)營活動，并取得應稅所得的，應分別核算并適用相應的利潤率計算繳納企業(yè)所得稅；凡不能分別核算的，應從高適用利潤率，計算繳納企業(yè)所得稅。Article9:Anon-tax-residententerprisethatwishestohavetaxleviedbytheassessmentmethodshallcompleteaFormforDeterminationoftheMethodofLevyingIncomeTaxonaNon-tax-residentEnterprise(seetheattachment;theForm)andsubmitittothecompetenttaxauthority.ThecompetenttaxauthorityshallreviewtheindustryandtheprofitrateapplicabletotheFormsubmittedbytheenterpriseandnoteitscommentsthereon.第九條擬采取核定征收方式的非居民企業(yè)應填寫《非居民企業(yè)所得稅征收方式鑒定表》(見附件，以下簡稱《鑒定表》)，報送主管稅務機關。主管稅務機關應對企業(yè)報送的《鑒定表》的適用行業(yè)及所適用的利潤率進行審核，并簽注意見。Ifanon-tax-residententerpriseisdetermined,afterreview,nottosatisfytheconditionsforthelevyoftaxbytheassessmentmethod,thecompetenttaxauthorityshallissueitaTaxMatterNoticeinformingitoftheoutcomeofthedeterminationwithin15workingdaysafterreceiptoftheFormsubmittedbytheenterprise.Ifanon-tax-residententerprisedoesnotreceiveaTaxMatterNoticewithintheaforementionedperiodoftime,itslevymethodshallbedeemedtohavebeenapproved.對經(jīng)審核不符合核定征收條件的非居民企業(yè)，主管稅務機關應自收到企業(yè)提交的《鑒定表》后15個工作日內(nèi)向其下達《稅務事項通知書》，將鑒定結果告知企業(yè)。非居民企業(yè)未在上述期限內(nèi)收到《稅務事項通知書》的，其征收方式視同已被認可。Article10:Ifataxauthoritydiscoversthatthetaxableincomecalculatedandfiledbyanon-tax-residententerpriseinusingtheassessmentmethodisuntrueorismarkedlyinc