非居民企业所得税核定征收管理办法(中英文)

非居民企业所得税核定征收管理办法在中国，非居民企业所得税是指依照税法规定，在中国境外没有住所、场所、管理机构，或者在中国境外有住所、场所、管理机构但与所取得的所得无实质性关联的企业，在境内取得的所得支付给中国税务机关征收的税款。

为了规范非居民企业所得税的核定征收管理行为，中国税务机关颁布了《非居民企业所得税核定征收管理办法》。

一、纳税义务的确认根据《非居民企业所得税核定征收管理办法》，境内扣除义务人应履行纳税义务。

境内扣除义务人是指支付所得给非居民企业的机构、团体、个人等。

非居民企业所得税必须在取得所得后15天内在缴税地办理纳税义务登记，并按月或按季进行纳税申报、税款缴纳。

二、所得计算和税款缴纳管理非居民企业所得税的计算方法是按照境内扣除义务人支付给非居民企业的所得额计算，并按照适用税率计算税款。

非居民企业所得包括利息、股息、特许权使用费、财产租赁费、财产转让所得等。

为了规范非居民企业所得税的计算和税款缴纳管理，税务机关要求境内扣除义务人在支付所得给非居民企业时，应当在扣除所得的总额后，按规定的税率计算并缴纳非居民企业所得税。

三、信息报告义务《非居民企业所得税核定征收管理办法》规定，境内扣除义务人在支付所得给非居民企业时，应当向税务机关报告相关信息。

这些信息包括非居民企业的基本情况、所得的性质、金额，以及纳税义务的履行情况等。

境内扣除义务人应当按照规定的格式填报和报送相关信息，并保证信息的真实、准确、完整。

同时，税务机关有权要求境内扣除义务人提供相关的书面材料、账务凭证等。

四、税务检查和纳税信用管理为确保非居民企业所得税的核定征收工作的有效进行，《非居民企业所得税核定征收管理办法》还明确了税务机关对境内扣除义务人的税务检查和纳税信用管理。

税务机关有权对境内扣除义务人进行税务检查，核实其纳税义务的履行情况。

同时，税务机关还对境内扣除义务人的纳税信用进行评价，并根据评价结果采取相应的奖惩措施。

信用评价结果将涵盖纳税诚信情况、履行纳税义务的情况、事前咨询和纳税申报义务等。

国家税务总局公告2017年第37号——国家税务总局关于非居民企业所得税源泉扣缴有关问题的公告文章属性•【制定机关】国家税务总局•【公布日期】2017.10.17•【文号】国家税务总局公告2017年第37号•【施行日期】2017.12.01•【效力等级】部门规范性文件•【时效性】已被修改•【主题分类】企业所得税正文国家税务总局公告2017年第37号国家税务总局关于非居民企业所得税源泉扣缴有关问题的公告按照《国家税务总局关于进一步深化税务系统“放管服”改革优化税收环境的若干意见》（税总发〔2017〕101号）的安排，根据《中华人民共和国企业所得税法》（以下称“企业所得税法”）及其实施条例、《中华人民共和国税收征收管理法》及其实施细则的有关规定，现就非居民企业所得税源泉扣缴有关问题公告如下：一、依照企业所得税法第三十七条、第三十九条和第四十条规定办理非居民企业所得税源泉扣缴相关事项，适用本公告。

与执行企业所得税法第三十八条规定相关的事项不适用本公告。

二、企业所得税法实施条例第一百零四条规定的支付人自行委托代理人或指定其他第三方代为支付相关款项，或者因担保合同或法律规定等原因由第三方保证人或担保人支付相关款项的，仍由委托人、指定人或被保证人、被担保人承担扣缴义务。

三、企业所得税法第十九条第二项规定的转让财产所得包含转让股权等权益性投资资产（以下称“股权”）所得。

股权转让收入减除股权净值后的余额为股权转让所得应纳税所得额。

股权转让收入是指股权转让人转让股权所收取的对价，包括货币形式和非货币形式的各种收入。

股权净值是指取得该股权的计税基础。

股权的计税基础是股权转让人投资入股时向中国居民企业实际支付的出资成本，或购买该项股权时向该股权的原转让人实际支付的股权受让成本。

股权在持有期间发生减值或者增值，按照国务院财政、税务主管部门规定可以确认损益的，股权净值应进行相应调整。

企业在计算股权转让所得时，不得扣除被投资企业未分配利润等股东留存收益中按该项股权所可能分配的金额。

企业所得税法中英对照企业所得税法中英对照Corporate Income Tax Law Comparison between Chinese and English第一章总则 Chapter 1 General Provisions第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者的合法权益，制定本法。

Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the legitimate rights and interests of investors, this Law is hereby formulated.第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者权益，制定本法。

Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the interests of investors, this Law is hereby formulated.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外的企业在中华人民共和国境内取得的所得。

Article 2 This Law shall apply to enterprises within the territory of the People's Republic of China and to the income obtained by foreign enterprises within the territory of the People's Republic of China.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外企业在中华人民共和国境内取得的所得。

国家税务总局公告2019年第35号——国家税务总局关于发布《非居民纳税人享受协定待遇管理办法》的公告文章属性•【制定机关】国家税务总局•【公布日期】2019.10.14•【文号】国家税务总局公告2019年第35号•【施行日期】2020.01.01•【效力等级】部门规范性文件•【时效性】现行有效•【主题分类】税收协定正文国家税务总局公告2019年第35号国家税务总局关于发布《非居民纳税人享受协定待遇管理办法》的公告为深化“放管服”改革，进一步优化税收营商环境，提高非居民纳税人享受协定待遇的便捷性，国家税务总局制定了《非居民纳税人享受协定待遇管理办法》，现予发布，自2020年1月1日起施行。

特此公告。

附件：非居民纳税人享受协定待遇信息报告表国家税务总局2019年10月14日非居民纳税人享受协定待遇管理办法第一章总则第一条为执行中华人民共和国政府签署的避免双重征税协定（以下简称“税收协定”）和国际运输协定税收条款，规范非居民纳税人享受协定待遇管理，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、《中华人民共和国个人所得税法》及其实施条例、《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（以下统称“国内税收法律规定”）的有关规定，制定本办法。

第二条在中国境内发生纳税义务的非居民纳税人需要享受协定待遇的，适用本办法。

第三条非居民纳税人享受协定待遇，采取“自行判断、申报享受、相关资料留存备查”的方式办理。

非居民纳税人自行判断符合享受协定待遇条件的，可在纳税申报时，或通过扣缴义务人在扣缴申报时，自行享受协定待遇，同时按照本办法的规定归集和留存相关资料备查，并接受税务机关后续管理。

第四条本办法所称非居民纳税人，是指按照税收协定居民条款规定应为缔约对方税收居民的纳税人。

本办法所称协定包括税收协定和国际运输协定。

国际运输协定包括中华人民共和国政府签署的航空协定、海运协定、道路运输协定、汽车运输协定、互免国际运输收入税收协议或换函以及其他关于国际运输的协定。

plans and implementation methods formulated by the State Administration of Taxation.The local People's Governments at various levels should positively support the tax information system construction and organize to realize information sharing between the relevant departments.Article 5 The secrecy that the tax authorities shall keep for the taxpayers and withholding agents as mentioned in Article 8 of the Tax Administration Law refers to the commercial secrecy and privacy of the taxpayers and withholding agents. The tax offences of the taxpayers and the withholding agents are not within the scope of the secrecy keeping.Article 6 The State Administration of Taxation should set out the criteria and standards for the behaviour and services of the tax staff.When discovering offences of the tax authorities at lower levels, the upper level tax authorities should timely rectify them. The lower tax authorities should make timely corrections in accordance with the decision of the tax authorities above.When discovering tax offences of tax authorities at a higher level, the tax authorities finding that offences should report to the tax authorities above or the relevant departments.Article 7 The tax authorities shall prize the informants upon their contribution. The fund for the prize shall be included in the annual budget of the tax department for separate accounting. The specific method and standards for the prize shall be made by the State Administration of Taxation together with the Ministry of Finance.Article 8 When assessing the tax payable, adjusting the pre-assumptive tax amount, conducting tax inspection, imposing tax penalty and/or handling tax administrative review, the tax staff should refrain from the case when having one of the following relations with the taxpayers, withholding agents or their legal representatives, directly responsible persons:(1) Husband and wife.(2) Direct blood relatives.(3) Indirect blood relatives within three generations.(4) Close relatives through marriage.(5) Other relations that may influence the impartial execution of laws.Article 9 The tax organizations to be set up and made public as ruled by the State Council as mentioned in Article 14 of the Tax Administration Law refer to the tax investigation bureaus at and below provincial level. The tax investigation bureaus are exclusively in charge of the investigation and dealing of tax evasion, tax arrears, cheating of tax and tax refusal cases.The State Administration of Taxation should make clear the duties of the tax offices and the tax investigation bureaus to avoid overlapping of duties.Chapter 2 Tax RegistrationArticle 10 The SAT offices and the local tax bureaus should adopt the same code for the same taxpayer and share the information.The specific method for tax registration shall be formulated by the State Administration of Taxation.Article 11 The Industrial and Commercial Administration Departments at various levels should regularly inform the SAT offices and the local tax bureaus at the same level of the registration of opening business, changes, de-registration and suspension and cancellation of business licenses.The specific methods of informing shall be made jointly by the State Administration of Taxation and the State Industrial and Commercial Administration.Article 12 The taxpayers engaged in production or business operations should file a written application for tax registration with the competent tax authorities at the location of production and business operation or where the tax obligation arises within 30 days after obtaining the business license. The taxpayers should truthfully fill in the tax registration form and provide the relevant documents, materials as required by the tax authorities.The taxpayers rather than the above, except for the State organs and individuals, should, within 30 days after the date of tax obligation arising, bring the relevant documents to the local competent tax authorities for tax registration.The method for Individual Income Tax registration shall be formulated by the State Council separately.The pattern of the tax registration certificate shall be produced by the State Administration of Taxation.Article 13 The withholding agents should, within 30 days after the date of withholding obligation arising, go to the local competent tax authorities for withholding registration, and obtain the withholding registration certificate. For the withholding agents who have already finished tax registration, the tax authorities may simply record the tax withholding items in the tax registration certificate and shall not issue the withholding registration certificate.Article 14 Where a change occurs in the contents of tax registration, the taxpayer concerned shall, within 30 days after the date of completing the formalities for such change of registration with the Administration for Industry and Commerce or other departments, report to and complete the formalities for change of tax registration with the original tax authorities by presenting the relevant supporting documents.Where taxpayer's tax registration contents change but there is no need to change the registration with the Administration for Industry and Commerce or other departments, the taxpayer shall, within 30 days after the change, present the relevant documents to the original tax authorities to apply to change the tax registration.Article 15 If a taxpayer is involved in dissolution, bankruptcy, cancellation or other circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before cancelling its registration with the Administration for Industry and Commerce or other departments, present the relevant documents to the original tax authorities to apply for cancellation of its tax registration. If, in accordance with regulations, the taxpayer is not required to cancel its registration with the Administration for Industry and Commerce or other departments, the taxpayer shall, within 15 days after the relevant organ approving or announcing the termination, present the relevant documents to the original tax authorities to apply for cancellation of its tax registration.If a change in a taxpayer's address of residence or address of business operations necessities an alteration of the tax authorities for its tax registration, the taxpayer shall, before applying to theAdministration for Industry and Commerce or other departments to amend or cancel its registration and before changing its address of residence or address of business operations, present the relevant documents to the original tax authorities to apply for cancellation of its tax registration and shall carry out tax registration procedures with relevant tax authorities in the new region within 30 days.A taxpayer whose business license is revoked by the Administration for Industry and Commerce or whose registration is cancelled by other departments shall, within 15 days of the revoking of the business license or cancellation of the registration, apply to the original tax authorities for cancellation of its tax registration.Article 16 Before carrying out procedures to cancel its tax registration, a taxpayer shall settle all taxes payable, late payment penalties and other fines and shall turn over invoices, tax registration certificates and other tax documents to the tax authorities.Article 17 Taxpayers engaged in production, business operation should report to the competent tax authorities in written form all of their account numbers within 15 days after opening the basic deposit accounts or other deposit accounts. In case of change, the taxpayers should report in written to the competent tax authorities about the change within 15 days after the change.Article 18 Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certificate when carrying out the following matters:(1) Opening bank accounts.(2) Applying for a tax reduction, exemption or refund.(3) Applying for a deferred tax report or tax payment.(4) Purchasing invoices.(5) Applying for a certificate of tax administration for business operations in other areas.(6) Handling business termination or business close.(7) Other relevant tax matters.Article 19 The tax authorities shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer shall present the relevant documents to the competent tax authorities within the prescribed time limit to undergo certificate inspection or replacement procedures.Article 20 Taxpayers should openly hang the tax registration certificates at the premises of their production, business operation or offices for the inspection of the tax authorities.In case of losing the tax registration certificate, the taxpayer should report in written to the competent tax authorities and announce in paper the invalidity of the certificate.Article 21 A taxpayer engaged in production or business operations who wants to temporarily undertake production or business activities in another country (town) must present the duplicate of the tax registration certificate and the certificate for tax administration of outside operations issued by the local tax authorities to the tax authorities in the new place of operations for inspection and registration and shall be subject to its administration.The taxpayers who undertake production, business operation for more than 180 days accumulatively in the same other area should go through the tax registration formalities at the place of the business operation.Chapter 3 Administration of Accounting Books and Supporting VouchersArticle 22 A taxpayer engaged in production or business operations shall, in accordance with the relevant rules of the State, establish accounting books within 15 days after the date of obtaining its business license or after the day of tax obligation arises.The term "accounting books" as stated in the previous paragraph shall refer to general ledgers, detailed accounts, journals and other auxiliary accounting books. General ledgers and journals should be in a bound form.Article 23 The taxpayers engaged in industry and commerce with only a small production or business operation which genuinely lacks the ability to keep accounting books may hire the professional organizations approved for engagement in accounting agents or the accounting personnel recognized by the tax authorities to keep its books and handle accounting matters. Should there be real difficulty in hiring the above organizations or personnel, the party may, with approval by tax authorities at country or higher level, keep a book for pasting in all receipt and expenditure vouchers, a goods purchase and sale registry or use tax control system in accordance with the rules by the tax authorities.Article 24 Within 15 days of receipt of its tax registration certificate, a taxpayer engaged in production or business operations shall submit details of its financial and accounting systems or methods to the competent tax authorities for records.In case of making accounting records by computers, the taxpayers should, before use of that, report the accounting software, instructions for use and the relevant materials of the electronic accounting system to the competent tax authorities for records.The electronic accounting system set up by the taxpayers should satisfy the relevant rules of the State and be able to correctly, completely account the revenue or income of the taxpayers.Article 25 Within 10 days from the start of its tax withholding obligations as prescribed by the tax laws and administrative regulations, a withholding agent shall establish a tax withholding and remitting or collecting and remitting book pursuant to the categories of tax to be withheld or collected.Article 26 Where the accounting system of the taxpayers, withholding agents is complete and is able to correctly, completely compute the revenue and income or the tax withholding, the print-out of the complete paper accounting records may be taken in place of the accounting books.Where the accounting system of the taxpayers, withholding agents is not complete and can not be able to correctly, completely compute the revenue and income or the tax withholding, the taxpayers should set up the general accounting records and the other accounting books relevant to tax payment or tax withholding.Article 27 Accounting books, supporting vouchers and statements shall be kept in Chinese. In a national minority autonomous region, the local minority language script in common use throughout the region may be used simultaneously. Enterprises with foreign investment and foreign enterprises may use a foreign language script simultaneously.Article 28 Taxpayers should install and use tax control equipment as required by the tax authorities and report the relevant data and materials according to the rules of the tax authorities.The administrative method for usage and application of tax control equipment shall be formulated by the State Administration of Taxation separately and shall be implemented after approval by the State Council.Article 29 The accounting books, supporting vouchers, statements, tax payment receipts, invoices, documents for exportation and other tax relevant materials should be legal, truthful and complete.The accounting books, supporting vouchers, statements, tax payment receipts, invoices, documents for exportation and other tax relevant materials should be kept for at least 10 years, except otherwise ruled by laws, administrative regulations and rules.Chapter 4 Filing Tax ReturnsArticle 30 The tax authorities should set up and improve the self-assessment system. Upon approval by the tax authorities, taxpayers and withholding agents may file tax returns or submit the withholding reports by mail or electronic data forms.The electronic data forms refer to the forms of telephone voice, electronic data exchange and network transmission confirmed by the tax authorities.Article 31 In filing tax returns by mail, the taxpayers should use the uniform tax filing envelope and take the receipt of the post department as the evidential documents for tax report. The date of the post stamp shall be the actual reporting date for return filing by mail.In filing returns by electronic form, the taxpayers should keep the relevant materials within the time limit ruled by the tax authorities and should regularly submit to the tax authorities in written form.Article 32 Where taxpayers have no tax payable in the tax period, the taxpayers should go through the tax reporting as well.During the tax reduction and tax exemption period, the taxpayers enjoying tax reduction and/or tax exemption should deal with the tax reporting by the relevant rules.Article 33 The tax return or reporting schedule on taxes withheld and remitted or collected and remitted which is submitted by a taxpayer or withholding agent accordingly shall include the following items: tax category, taxable items, taxable projects or projects on which tax should be withheld and remitted or collected and remitted, basis for tax calculations, deductible items and standards, applicable tax rate or tax amount per unit, tax items refundable and amount of tax, tax reduction and exemption items and amount of tax, amount of tax payable or the amount of tax due to be withheld and remitted or collected and remitted, the applicable tax period, deferred tax payment, tax arrears and late payment interest.Article 34 A taxpayer submitting a tax return shall complete the tax return accurately and, depending on the circumstances, shall submit the following relevant documents and materials accordingly:(1) Financial and accounting statements and related explanatory materials.(2) Contracts and letters of agreement relevant to tax payment and documents.(3) Electronic tax reporting materials.(4) Tax administration certificates for business operations in other areas and tax completion certificates of other areas.(5) Relevant documents issued by notary bodies within and without China.(6) Other relevant documents and materials required by tax authorities in accordance with regulations.Article 35 A withholding agent filing a reporting schedule on taxes withheld and remitted or collected and remitted shall complete the form accurately and submit legal certificates related to its tax withholding and remitting or collecting and remitting obligations, as well as other relevant documents and materials required by the tax authorities.Article 36 The taxpayers paying tax on a regular and fixed basis may adopt the tax reporting in a simplified way, by putting together the tax payment periods.Article 37 If a taxpayer or withholding agent has genuine difficulty in submitting a tax return or a reporting schedule on taxes withheld and remitted or collected and remitted within the prescribed time limit and requires an extension, a written application for an extension shall be submitted to the tax authorities within the prescribed time limit and, upon examination and approval of application by the tax authorities, procedures shall be completed within the approved extension period.If a taxpayer or withholding agent is unable to submit a tax return or a reporting schedule on taxes withheld and remitted or collected and remitted within the prescribed time limit due to force majeure, the period may be extended, but a report must be submitted to the tax authorities immediately after the force majeure conditions have abated. The tax authorities shall grant approval after verifying the facts.Chapter 5 Tax CollectionArticle 38 The tax authorities should strengthen the tax collection and administration, and set up and perfect the responsibility system.The tax authorities should determine the mode of tax collection in line with the principle of ensuring the timely payment of tax in full amount to the Treasury, providing convenience to the taxpayers and lowering the tax costs.The tax authorities should strengthen the administration over the taxpayer's export tax refund. The specific method for the administration shall be formulated by the State Administration of Taxation together with the relevant departments of the State Council.Article 39 The tax authorities should timely hand in the taxes, late payment interest and fines to the State Treasury based on the budgetary levels and items as ruled by the State. The tax authorities should not occupy, take away or take part of them for other use and should not put them into any account other than those tax accounts of the State or the Treasury.Any unit and individual should not arbitrarily change the budgetary item and level for the taxes, late payment interest and fines already paid into the State Treasury.Article 40 The tax authorities should encourage the use of checks, bank credit cards and electronic settlement in payment of taxes based on the principle of convenience, quickness and safety.Article 41 One of the following cases belongs to the case of difficulty as mentioned in Article 30 of the Tax Administration Law:(1) The taxpayers have suffered from large losses due to force majeure and thus the normal production and business operation is affected seriously.(2) The balance of the current monetary funds after deduction of wages payable and social security contribution is not enough to pay the taxes.The SAT offices and the local tax bureaus of the specially listed cities may examine and approve the deferral of tax payment in reference to paragraph 2 of Article 30 of the Tax Administration Law.Article 42 In case of needing to defer the payment of taxes, the taxpayers should put forward the application before the expiration of the time limit for tax payment and hand in the following materials: the application report for the deferral of tax payment, current monetary fund balance statement and all bank reconciliation statements, balance sheets, the budget of wages payable and social security contribution as required by the tax authorities.The tax authorities should work out the agreement or disagreement within 20 days after receiving the application report for the deferral of tax payment. In case of disagreement, late payment interest shall be collected starting from the date of expiration of the time limit for the tax payment.Article 43 The taxpayers eligible for tax exemptions or reductions as regulated by laws and administrative regulations or as approved by the statutory approving departments should bring the relevant documents to the competent tax authorities for going through the tax exemptions and reductions formalities. At the expiration of the tax reductions and exemptions, the taxpayers should resume tax payment starting from the day following the expiration day.When the conditions for the tax reductions and exemptions change, the taxpayers enjoying the tax exemptions and reductions should report to the tax authorities within 15 days after the change. Those not satisfying the conditions for the reductions and exemptions should perform the tax payment obligation by law. Where the taxpayers do not pay the tax by law, the tax authorities shall pursue that.Article 44 The tax authorities may, based on the principle of being favorable to tax administration and control, convenient for the taxpayers' tax payment and in accordance with relevant State regulations, entrust related entities and individuals to collect small, decentralized, nuisance tax payments and the payment in different places and shall issue them a certificate of an entrusted tax collector. The entrusted entities and individuals shall collect taxes lawfully in the name of the tax authorities pursuant to the conditions prescribed in the certificate of the entrusted tax collectors and the taxpayers should not refuse. In case of refusal by the taxpayers, the entrusted entities and individuals should timely report to the tax authorities.Article 45 The term "tax payment receipts" as stated in Article 34 of the Tax Administration Law shall refer to the various types of tax payment certificates, tax memos, tax stamps, withholding or collecting certificates and other tax payment documents.Without designation of the tax authorities, any unit and individual shall not be allowed to print tax payment receipts. The tax payment receipts should not be lent, sold, forged or changed.The format of a tax payment receipt and the method for its management shall be formulated by the State Administration of Taxation.Article 46 After receiving the tax payment, the tax authorities should issue the tax payment receipts to the taxpayers. The taxpayers shall pay the tax through the banks. The tax authorities may entrust the banks to issue the tax payment receipts.Article 47 In the case of a taxpayer in one of the circumstances stated in Article 35 or 37 of the Tax Administration Law, the tax authorities shall have the right to use any one of the following methods to assess the amount of tax payable:(1) Assess the tax payable in reference to the tax burden level of the taxpayers of similar business size and revenue level of the same sector or similar sector in the same place.(2) Assess the amount of tax payable according to the business revenue or cost plus reasonable amounts of expenses and profits.(3) Assess the amount of tax payable according to a calculation or assessment of the amount of raw materials, fuels, power, and that consumed.(4) Assess the amount of tax payable according to other reasonable methods.If using one of the above-mentioned methods is insufficient to accurately assess the amount of tax payable, two or more methods may be used simultaneously.Where the taxpayers have objections to the assessment of the tax authorities by using one of the above methods, the taxpayers should provide the relevant evidences and the tax authorities shall make adjustment to the tax payable after verifying the evidences.Article 48 The tax authorities shall be responsible for the evaluation of the reputation level of the taxpayers. The method for the evaluation shall be formulated by the State Administration of Taxation.Article 49 Where the subcontractors or lessees have independent production and business operation rights and are independent in accounting and regularly pay the contract makers or lessors the contract commissions or rentals, the subcontractors or lessees should pay income tax on the revenue and income from their production and business operation and accept the tax administration, except otherwise regulated by laws and administrative regulations.Within 30 days after contract or lease making, the contract makers or the lessors should report to the competent tax authorities about the subcontractors and lessees. Should the contract makers or the lessors fail to report that, they shall bear the associated responsibility with the subcontractors or the lessors.Article 50 In case of disbanding, cancellation or bankruptcy, the taxpayers should, before liquidation, report to the competent tax authorities. For those not settling the tax payment, the competent tax authorities shall participate in the liquidation.Article 51 The term "associated enterprises" as stated in Article 36 of the Tax Administration Law shall refer to companies, enterprises or other economic entities which have one of the following relationships:(1) Direct or indirect ownership or control in relation to such areas as capital, business operations and purchases and sales.(2) Direct or indirect ownership or control by a third party.(3) Other mutually beneficial associations.A taxpayer shall be obliged to provide to its local tax authorities with details of price, expense standards, etc., with regard to its business transactions with associated enterprises. The specific method shall be formulated by the State Administration of Taxation.Article 52 The "business transactions between independent enterprises" as stated in Article 36 of the Tax Administration Law shall refer to business dealings between enterprises with no associated relationship which are conducted pursuant to fair transaction prices and common business practices.Article 53 The taxpayers may put forward the pricing principle and computation method for the business transactions with their associated enterprises. After examination and approval, the competent tax authorities shall conclude an agreement on the pricing matters with the taxpayers in advance and monitor the execution of the taxpayers.Article 54 The tax authorities may adjust the tax payable of the taxpayers if the business transactions of the taxpayers with the associated enterprises have one of the following conditions:(1) The purchasing and sales transactions are not priced in line with the arm's length principle.(2) The amount of interest paid or received on the loan between them exceeds or is less than the amount that would be agreeable between non-associated parties or exceeds or is less than the normal interest rates of similar loan services.(3) The provision of labour service is not charged or paid in line with the arm's length principle.(4) The transfer of property, provision of the use right of property is not priced or charged or paid at arm's length.(5) Other cases are not priced at arm's length.Article 55 In one of the cases as described in Article 54 of these detailed rules, the tax authorities may adjust the taxable revenue or income by the following methods:(1) According to pricing for the same or similar business transactions between independent enterprises.(2) According to the profit margin obtainable if reselling the goods to a non-associated third party.(3) According to the cost plus reasonable expenses and profits.(4) According to other appropriate methods.Article 56 Where the taxpayers fail to make payment, pay expenses for the business transactions with their associated enterprises at arm's length, the tax authorities shall make adjustments within 3 years after the tax year when the transactions occurred. In special cases, the adjustment may be made within 10 years after the occurrence of the transactions.Article 57 The taxpayers failing to go through the tax registration for production and business operation as ruled in Article 37 of the Tax Administration Law include those doing business in another country (city) without reporting to the local tax authorities for registration.Article 58 Where the tax authorities impound commodities or goods pursuant to the provisions of。

企业所得税法双语企业所得税法（英文: Enterprise Income Tax Law）是一项为规范企业所得税政策、确保税收公平和提高税收征管效率而颁布的法律。

该法律依据国家税收政策和经济发展需要，通过界定纳税主体、确定应纳税所得额、规定减免和优惠政策、规范税务管理等内容，对企业所得税的课税对象、税率、纳税义务等方面进行详细规定。

下面将对企业所得税法的相关内容进行详细解析。

企业所得税法规定了应纳税的企业所得税税率，并对纳税主体进行了明确的规定。

在中国，纳税主体主要包括了企业、个体工商户和其它组织。

企业按照其所得的来源和性质分为内资企业和外资企业。

据法律规定，企业应当依法申报纳税，并按照规定的税率和应纳税所得额缴纳企业所得税。

企业所得税法对企业的所得计算和所得调整等方面也作出了明确的规定。

税法规定了企业所得的计算方法和计税基础，包括利润、投资收益、财产转让收益等所得项目的计算及调整。

税法还对企业在发生亏损等情况下的处理方式做出了具体规定，从而保障了企业税收的公平性和稳定性。

企业所得税法还规定了一系列的减免和优惠政策，以鼓励和促进企业发展。

这些减免和优惠政策包括了对特定行业、区域和项目的税收优惠政策，以及对企业技术创新、环保投入等方面的支持政策。

这些政策的出台，不仅有利于提高企业的生产经营效率，还可以有效促进经济的发展和转型升级。

在税务管理方面，企业所得税法要求企业依法履行纳税申报、纳税缴款等义务，同时规定了税务机关的监督管理和税收征管措施。

税法还规定了企业所得税税务处理的程序和程序限期，以确保税收征管的及时性和有效性。

企业所得税法是对企业所得税政策的具体规定，涉及了纳税主体、税率、所得计算、减免和优惠政策、税务管理等方面的内容。

企业应当遵守企业所得税法的相关规定，认真履行纳税义务，促进企业健康发展，同时也为国家财政的稳定和发展贡献应有的税收收入。

国家税务总局关于印发《非居民企业所得税汇算清缴工作规程》的通知文章属性•【制定机关】国家税务总局•【公布日期】2009.02.09•【文号】国税发[2009]11号•【施行日期】2009.02.09•【效力等级】部门规范性文件•【时效性】失效•【主题分类】企业所得税正文国家税务总局关于印发《非居民企业所得税汇算清缴工作规程》的通知（国税发〔2009〕11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：现将《非居民企业所得税汇算清缴工作规程》印发给你们，请遵照执行。

执行中发现的问题请及时反馈到税务总局（国际税务司）。

附件：1.非居民企业汇总申报纳税事项协查函2.非居民企业汇总申报纳税事项处理联络函3.非居民企业所得税汇算清缴汇总表（据实申报企业适用）4.非居民企业所得税汇算清缴汇总表（核定征收企业适用）5.非居民企业所得税汇算清缴指标分析表（据实申报企业适用）国家税务总局二○○九年二月九日非居民企业所得税汇算清缴工作规程为贯彻落实《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〔2009〕6号，以下简称《办法》），规范税务机关对非居民企业所得税的汇算清缴工作，提高汇算清缴工作质量，制定本规程。

一、汇算清缴工作内容非居民企业所得税汇算清缴包括两方面内容：一是非居民企业（以下简称企业）应首先按照《办法》的规定，自行调整、计算本纳税年度的实际应纳税所得额、实际应纳所得税额，自核本纳税年度应补（退）所得税税款并缴纳应补税款；二是主管税务机关对企业报送的申报表及其他有关资料进行审核，下发汇缴事项通知书，办理年度所得税多退少补工作，并进行资料汇总、情况分析和工作总结。

二、汇算清缴工作程序企业所得税汇算清缴工作分为准备、实施、总结三个阶段，各阶段工作的主要内容及时间要求安排如下：（一）准备阶段。

主管税务机关应在年度终了之日起三个月内做好以下准备工作：1.宣传辅导。

非居民企业所得税核定征收管理办法第一章总则第一条为了规范非居民企业所得税的征收管理，保障国家税收收入，维护纳税人合法权益，根据《中华人民共和国企业所得税法》及其实施细则，制定本办法。

第二条本办法适用于在中华人民共和国境内未设立机构、场所，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业。

第三条国家税务总局及其地方税务局负责非居民企业所得税的核定征收管理工作。

第二章纳税义务人第四条非居民企业在中国境内取得的股息、利息、租金、特许权使用费等所得，应当依法缴纳企业所得税。

第五条非居民企业在中国境内取得的转让财产所得，包括转让中国境内不动产、土地使用权、企业股权等，应当依法缴纳企业所得税。

第三章税款核定第六条非居民企业所得税的应纳税所得额，由税务机关根据实际情况进行核定。

第七条税务机关在核定应纳税所得额时，可以采用下列方法之一：（一）按固定比例核定；（二）按实际收入核定；（三）按成本加成核定；（四）税务机关认为合理的其他方法。

第八条非居民企业应当按照税务机关的要求，提供与核定应纳税所得额相关的财务会计报告、合同、协议等资料。

第四章税款征收第九条非居民企业所得税的征收，可以采用源泉扣缴或者指定扣缴义务人的方式进行。

第十条源泉扣缴义务人应当按照规定的税率，从支付给非居民企业的款项中扣缴企业所得税，并及时解缴国库。

第十一条指定扣缴义务人应当按照税务机关的要求，从支付给非居民企业的款项中扣缴企业所得税，并及时解缴国库。

第五章税收优惠第十二条非居民企业在中国境内取得的所得，可以按照中国法律及中国与其他国家签订的税收协定或者协议，享受税收优惠。

第六章法律责任第十三条非居民企业未按照本办法规定缴纳企业所得税的，税务机关有权追缴税款，并依法加收滞纳金。

第十四条源泉扣缴义务人或者指定扣缴义务人未按照本办法规定扣缴税款的，税务机关有权追缴税款，并依法加收滞纳金。

第七章附则第十五条本办法自发布之日起施行。

企业所得税法中英对照企业所得税法实施条例第一章总则第一条为了规范企业所得税的征收和管理，加强税收征管，维护纳税人的合法权益，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）制定本条例。

第二条本条例所称企业应纳税所得额，是指企业在一个纳税年度的应纳税所得额。

企业所得税负责税务机关按规定对企业税务信息进行审查、核对后确定的纳税义务。

第三条本条例所称企业所得税负责人，是指企业依照企业所得税法规定的职责，负有支付企业所得税的主体，可以是企业法定代表人、负责财务承办的主要负责人或者其他负责支付企业所得税的负责人。

第四条纳税人依法自行提出附注企业所得税年度纳税申报表，或者在导致其应纳税所得额发生增减变化的情况下，应当在规定的期限内补充或者修改已报送的企业所得税年度纳税申报表。

税务机关应当在规定的期限内对补充或者修改的企业所得税年度纳税申报表进行审查。

第五条本条例所称中小企业，是指依法设立，经营状况良好，具有独立承担民事责任能力的各类企业，以其所得税法规定的条件为界限划分的中型企业和小型企业。

第二章纳税申报第六条纳税人应当于每年1月1日至2月28日，向主管税务机关自行提出企业所得税年度纳税申报表。

按年报纳税的，纳税人可以根据具体情形自行提出每月、季度预报企业所得税预缴申报表。

税务机关应当自收到企业所得税年度纳税申报表之日起15日内予以登记备案。

第七条纳税人在各项损益科目实际发生的基础上，按照企业所得税法规定的会计制度和核算制度自行提出企业所得税年度纳税申报表。

纳税人应当在企业所得税年度纳税申报表上公示利润总额与净利润的账面和实际余额，以及税务机关对其上月末的财务状况与财务收支等情况。

企业在向税务机关提出企业所得税预缴申报表时，应当提交企业所得税费明细表。

第八条对采取现代技术手段会计核算的纳税人可以最大限度地利用现代技术，自行申报企业所得税核定和课税情况。

税务机关应当在规定时间内抽查企业所得税年度纳税申报表和企业所得税预缴申报表，并在规定时间内向纳税人发送审核结果。

国发【2015】11号国务院关于取消和调整一批2015年2月24日（此件公开发布）附件1国务院决定取消和下放管理层级的行政审批项目目录（共计94项）序号项目名称审批部门其他共同审批部门设定依据处理决定备注1物业管理师注册执业资格认定住房城乡建设部无《物业管理条例》（国务院令第504号）《物业管理师制度暂行规定》（国人部发〔2005〕95号） 取消2期货交易场所上市、修改或者终止合约审批 证监会 无《期货交易管理条例》（国务院令第627号）取消3期货交易场所变更住所或者营业场所审批 证监会 无 《期货交易管理条例》（国务院令第627号）取消4期货交易场所合并、分立或者解散审批 证监会 无 《期货交易管理条例》（国务院令第627号）取消5全国中小企业股份转让系统公司新增股东或原股东转让所持股份审批证监会无《全国中小企业股份转让系统有限责任公司管理暂行办法》（证监会令第89号）取消6证券交易所、证券登记结算收费审批证监会无《中华人民共和国证券法》《证券交易所管理办法》（证监会令第4号）《证券登记结算管理办法》（证监会令第65号）取消7 证券交易所风险基金、证券结算风险基金使用审批证监会无《中华人民共和国证券法》 《证券交易所风险基金管理暂行办法》（证监发〔2000〕22号）取消《证券结算风险基金管理办法》（证监发〔2006〕65号）8证券交易所上市新的交易品种审批 证监会 无《证券交易所管理办法》（证监会令第4号）取消9 全国中小企业股份转让系统上市新的交易品种审批证监会 无《全国中小企业股份转让系统有限责任公司管理暂行办法》（证监会令第89号） 取消10上市公司收购报告书审核 证监会 无《中华人民共和国证券法》 取消11保险公司股权转让及改变组织形式审批 保监会无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号）取消12 保险公司从事机动车交通事故责任强制保险业务审批 保监会无 《机动车交通事故责任强制保险条例》（国务院令第630号） 取消13 投资连结保险的投资账户设立、合并、分立、关闭、清算等事项审批 保监会无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号）取消14保险公司资本保证金处置审批 保监会无《中华人民共和国保险法》 《保险公司资本保证金管理办法》（保监发〔2011〕39号） 取消15 保险公司可投资企业债券的信用评级机构核准保监会 无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号） 取消16外资保险公司再保险关联交易审批 保监会 无《中华人民共和国外资保险公司管理条例》（国务院令第636号） 取消17保险机构经营农业保险业务审批保监会 无 《农业保险条例》（国务院令第629号）取消18铬化合物生产建设项目审批工业和信息化部无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号）《铬化合物生产建设许可管理办法》（工业和信息化部令第15号） 下放至省级人民政府工业和信息化行政主管部门19 软件企业和集成电路设计企业认定及产品的登记备案工业和信息化部无《国务院关于印发鼓励软件产业和集成电路产业发展若干政策的通知》（国发〔2000〕18号）《软件产品管理办法》（工业和信息化部令第9号）《软件企业认定管理办法》（工信部联软〔2013〕64号）《集成电路设计企业认定管理办法》取消（工信部联电子〔2013〕487号）20对财政有影响的临时特案减免税审批财政部税务总局《国务院办公厅关于保留部分非行政许可审批项目的通知》（国办发〔2004〕62号）取消21 中央财政农业综合开发有偿资金呆账核销和延期还款审批财政部无《农业综合开发财政有偿资金管理办法》（财发〔2008〕4号） 《农业综合开发财政有偿资金呆账核销和延期还款办法》（财发〔2008〕61号）取消22豁免国有创业投资机构和国有创业投资引导基金国有股转持义务审核财政部无《财政部 国资委 证监会 社保基金会关于豁免国有创业投资机构和国有创业投资引导基金国有股转持义务有关问题的通知》（财企〔2010〕278号）取消23政府采购代理机构甲级资格认定 财政部无《中华人民共和国政府采购法》 《政府采购代理机构资格认定办法》（财政部令第61号）取消24 境外（包括港澳台）会计师事务所在境内设立常驻代表处审批财政部无 《中华人民共和国注册会计师法》 取消25对增值税一般纳税人资格认定审批税务总局无《中华人民共和国增值税暂行条例》（国务院令第538号） 《国务院办公厅关于保留部分非行政许可审批项目的通知》（国办发〔2004〕62号）取消26申请开具红字增值税专用发票审核税务总局无《国家税务总局关于修订〈增值税专用发票使用规定〉的通知》（国税发〔2006〕156号） 《国家税务总局关于在全国开展营业税改征增值税试点有关征收管理问题的公告》（税务总局公告2013年第39号）取消27 对承担粮食收储任务的国有粮食购销企业免征增值税审核 税务总局 同级财政、粮食部门《财政部 国家税务总局关于粮食企业增值税征免问题的通知》（财税字〔1999〕198号）取消28对承担粮食收储任务的国有粮食购销企业和经营免税项目的粮食经营企业以及有政府储备食用植物油销售业务的企业增值税税务总局无《财政部 国家税务总局关于粮食企业增值税征免问题的通知》（财税字〔1999〕198号）取消免税资格审核 29拍卖行拍卖免征增值税货物审批税务总局无《国家税务总局关于拍卖行取得的拍卖收入征收增值税、营业税有关问题的通知》（国税发〔1999〕40号） 取消30营改增后随军家属优惠政策审批税务总局无《财政部 国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》（财税〔2013〕106号）取消31营改增后军队转业干部优惠政策审批税务总局无《财政部 国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》（财税〔2013〕106号）取消32营改增后城镇退役士兵优惠政策审批税务总局民政部门《财政部 国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》（财税〔2013〕106号）取消33 消费税税款抵扣审核税务总局无《国家税务总局关于进一步加强消费税纳税申报及税款抵扣管理的通知》（国税函〔2006〕769号） 取消34成品油消费税征税范围认定 税务总局无《国家税务总局关于消费税有关政策问题的公告》（税务总局公告2012年第47号）取消35 主管税务机关对非居民企业适用行业及所适用的利润率审核 税务总局无 《非居民企业所得税核定征收管理办法》（国税发〔2010〕19号） 取消36 非境内注册居民企业选择主管税务机关批准税务总局无《境外注册中资控股居民企业所得税管理办法（试行）》（税务总局公告2011年第45号）取消37 境外注册中资控股居民企业主管税务机关变更审批税务总局 无《境外注册中资控股居民企业所得税管理办法（试行）》（税务总局公告2011年第45号）取消38国防专利申请权、专利权转让及实施审批 国家国防科工局无《国防专利条例》（国务院、中央军委令第418号）取消39全国性社会团体筹备审批民政部需要业务主管单位审查同意《社会团体登记管理条例》（国务院令第250号） 取消40社会福利基金资助项目审批民政部无《国务院办公厅关于保留部分非行政许可审批项目的通知》（国办发取消〔2004〕62号）《社会福利基金使用管理暂行办法》（财社字〔1998〕124号）41 兽药生产许可证核发农业部无《兽药管理条例》（国务院令第404号） 下放至省级人民政府兽医行政主管部门42水文、水资源调查评价机构资质认定 水利部无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号）《中华人民共和国水文条例》（国务院令第496号）取消43病险水库除险加固项目年度计划审批水利部无《关于进一步加强病险水库除险加固工程管理有关问题的通知》（发改办农经〔2005〕806号） 取消44农村饮水安全工程年度计划审批水利部无《关于加强农村饮水安全工程建设和运行管理工作的通知》（发改农经〔2007〕1752号）取消45银行间债券市场债券交易流通审批中国人民银行无《国务院对确需保留的行政审批项目设定行政许可的决定》（国务院令第412号）《全国银行间债券市场债券交易流通审核规则》（中国人民银行公告〔2004〕19号）取消46 国家重点工程建设或重大自然灾害临时增加采伐限额审批 国家林业局无《国务院批转林业局关于全国“十二五”期间年森林采伐限额审核意见的通知》（国发〔2011〕3号）取消47 进入林业部门管理的国家级自然保护区从事教学实习、参观考察、拍摄影片、登山等活动审批国家林业局无《森林和野生动物类型自然保护区管理办法》（1985年6月21日国务院批准，1985年7月6日林业部发布）下放至省级人民政府林业行政主管部门48 启动实施一级突发林业有害生物事件应急预案审批国家林业局 无《突发林业有害生物事件处置办法》（国家林业局令第13号） 取消49天保工程公益林建设任务调整审批国家林业局 国家发展改革委 《国家发展改革委、国家林业局关于下达天然林资源保护工程二期2011年中央预算内投资计划的通知》（发改投资〔2011〕1620号）取消50天保工程森林培育建设任务调整审批国家林业局国家发展改革委《国家发展改革委、国家林业局关于下达天然林资源保护工程二期2011年中央预算内投资计划的通知》（发取消改投资〔2011〕1620号）51跨区域重点推广示范项目审批国家林业局 无《中央财政林业科技推广示范资金管理暂行办法》（财农〔2009〕289号）取消52省级退耕还林年度实施方案审核国家林业局无 《退耕还林条例》（国务院令第367号）取消53巩固退耕还林成果专项规划审批国家林业局国家发展改革委、财政部、农业部、水利部《国务院关于完善退耕还林政策的通知》（国发〔2007〕25号）《巩固退耕还林成果专项规划建设项目管理办法》（发改西部〔2010〕1382号）《巩固退耕还林成果专项资金使用和管理办法》（财农〔2007〕327号） 取消54国家级自然保护区生态旅游规划审批国家林业局无《森林和野生动物类型自然保护区管理办法》（1985年6月21日国务院批准，1985年7月6日林业部发布）《自然保护区生态旅游规划技术规程》（GB/T20416-2006） 《国务院办公厅关于做好自然保护区管理有关工作的通知》（国办发〔2010〕63号）《国家林业局关于加强自然保护区建设管理工作的意见》（林护发〔2005〕55号）取消55 海域海岸带整治修复项目（海域类）审批国家海洋局 无《国务院关于全国海洋功能区划（2011-2020年）的批复》（国函〔2012〕13号）取消56 国务院批准的用岛项目建筑物和设施登记核准国家海洋局无《无居民海岛使用权登记办法》（国海岛字〔2010〕775号） 《无居民海岛使用申请审批试行办法》（国海岛字〔2011〕225号） 取消57海岛整治修复项目实施方案审批国家海洋局 无《海域使用金使用管理暂行办法》（财建〔2009〕491号） 《无居民海岛使用金征收使用管理办法》（财综〔2010〕44号） 取消58 海岛整治修复项目验收 国家海洋局 无《海域使用金使用管理暂行办法》（财建〔2009〕491号） 取消59教育部科技查新机构认定教育部无 《教育部办公厅关于进一步规范教育部科技查新机构工作的意见》（教取消技发厅〔2004〕1号）60 地质资料延期汇交审批国土资源部 无《地质资料管理条例》（国务院令第349号）取消61 土地调查实施方案核准国土资源部无 《土地调查条例》（国务院令第518号）取消62矿产地储备区域矿产资源开发利用审批国土资源部无《国务院办公厅关于印发国土资源部主要职责内设机构和人员编制规定的通知》（国办发〔2008〕71号） 《国土资源部关于印发〈关于开展矿产地储备试点工作的意见〉的通知》（国土资发〔2011〕128号）取消63 县级以上人民政府有关部门查阅保护期内的地质资料审查国土资源部无《地质资料管理条例》（国务院令第349号）《地质资料管理条例实施办法》（国土资源部令第16号）取消64 省、自治区、直辖市矿山地质环境保护规划审核国土资源部 无《矿山地质环境保护规定》（国土资源部令第44号）取消65重点保护古生物化石产地名录审批国土资源部无《古生物化石保护条例》（国务院令第580号）《古生物化石保护条例实施办法》（国土资源部令第57号）取消66国土资源部科技平台建设审批国土资源部无《国务院关于加强地质工作的决定》（国发〔2006〕4号）《关于组织开展国土资源部野外科学观测研究基地命名和建设的通知》（国土资发〔2010〕213号） 《国土资源部关于进一步加强科技创新工作的意见》（国土资发〔2013〕72号）取消67 整装勘查区设置审批 国土资源部无《国务院办公厅关于转发国土资源部等部门找矿突破战略行动纲要（2011—2020年）的通知》（国办发〔2011〕57号）《国土资源部关于加快推进整装勘查实现找矿重大突破的通知》（国土资发〔2012〕140号）取消68调整矿产勘查风险分类审批国土资源部无《国土资源部关于进一步完善矿业权管理促进整装勘查的通知》（国土资发〔2011〕55号）取消69船舶污染物清除作业单位资质认定 交通运输部 无《防治船舶污染海洋环境管理条例》（国务院令第561号）取消70 船舶油污损害民事责任保险证书或者财务保证证书核发交通运输部 无 《防治船舶污染海洋环境管理条例》（国务院令第561号）下放至省级及以下海事机构 71水运工程监理甲级企业资质认定交通运输部无 《建设工程质量管理条例》（国务院令第279号） 《公路水运工程监理企业资质管理规定》（交通部令2004年第5号）下放至省级人民政府交通运输行政主管部门72 外资企业、中外合资经营企业、中外合作经营企业经营中华人民共和国沿海、江河、湖泊及其他通航水域水路运输审批交通运输部无《国内水路运输管理条例》（国务院令第625号） 下放至省级人民政府交通运输行政主管部门73危险化学品水路运输人员资格认可交通运输部无《危险化学品安全管理条例》（国务院令第591号）子项“装卸管理人员资格认可”下放至省级人民政府交通运输行政主管部门。

关于印发《非居民企业所得税核定征收管理办法》的通知……作者：来源：《财会学习》2010年第04期国家税务总局关于印发《非居民企业所得税核定征收管理办法》的通知◎政策背景根据企业所得税法第三条第二款，非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。

为了规范非居民企业在中国境内设立机构、场所(不包括常驻代表机构)的企业所得税管理，国家税务总局在2月20日发布了《非居民企业所得税核定征收管理办法》(国税发[2010]19号)。

19号文提高了非居民企业的核定利润率，并且重申明确了某些执行问题。

◎明确了非居民企业的所得税征收方式1.据实征收非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。

2.核定征收非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额。

(1)按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。

计算公式如下：应纳税所得额=收入总额×经税务机关核定的利润率(2)按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。

计算公式如下：应纳税所得额=成本费用总额／(1-经税务机关核定的利润率)×经税务机关核定的利润率(3)按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。

计算公式：应纳税所得额=经费支出总额／(1-经税务机关核定的利润率-营业税税率)×经税务机关核定的利润率◎核定征收的利润率提高19号文发布之前的核定利润率一般为10％～40％，19号文重新规定了核定征收下的非居民企业的利润率标准：(1)从事承包工程作业、设计和咨询劳务的，利润率为15％～30％；(2)从事管理服务的刑润率为30％～50％；(3)从事其他劳务或劳务以外经营活动的，利润率不低于15％。

国家税务总局关于非居民企业派遣人员为境内企业提供服务征收企业所得税有关问题的通知(征求意见稿)文章属性•【公布机关】国家税务总局•【公布日期】2009.01.01•【分类】征求意见稿正文国家税务总局关于非居民企业派遣人员为境内企业提供服务征收企业所得税有关问题的通知（征求意见稿）（2009年）根据《中华人民共和国企业所得税法》有关规定，现就非居民企业通过派遣人员为境内企业提供服务征收企业所得税有关问题明确如下：一、非居民企业通过派遣人员为境内企业提供服务是指境内外企业根据有关协议，向中国境内企业派遣人员担任固定职务并提供管理或技术服务，境内企业向境外企业支付服务费等相关费用的行为。

二、非居民企业通过派遣人员为境内企业提供服务符合以下条件之一的，应视同在中国境内设立机构场所，并就其取得来源于中国境内的所得依法申报缴纳企业所得税：（一）境内企业采取成本加成方法向境外企业支付服务费；（二）境外企业派遣的人员不仅为被派遣的境内企业提供服务，同时还为其他境内外企业提供服务（境内企业承担跨境区域总部功能的除外）；（三）境外企业把境内企业支付的服务费部分发放给被派遣人员；（四）境外企业把境内企业支付的服务费全部发放给派遣人员的同时，还在税前向被派遣人员支付工资薪金；（五）境内企业直接向被派遣人员发放工资薪金，同时还向境外企业支付服务费；（六）派遣人员的工作业绩主要由境外企业考核，工作风险主要由境外企业承担。

三、符合第二条规定的非居民企业应按照《非居民承包工程和提供劳务税收管理暂行办法》（税务总局令第19 号）规定办理税务登记和税款申报缴纳事宜；需要享受税收协定待遇的，应按照《国家税务总局关于印发＜非居民享受税收协定待遇管理办法（实行）＞的通知》（国税发【2009】124 号规定办理。

四、符合第二条规定的境内企业应按照税务总局令第19 号规定向主管税务机关报送有关资料。

五、各地税务机关应加强对非居民企业通过派遣人员为境内企业提供服务的税收管理，对于符合第二条规定的非居民企业不能如实申报应税所得的，应按照《国家税务总局关于印发＜非居民企业所得税核定征收管理办法＞的通知》（国税发【2009】号）规定核定其应纳税所得额。

四不征税收入和免税收入免税收入规定：在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益。

（免税）注意：在中国境内设立机构、场所的非居民企业取得所得与设立机构场所没有实际联系的的仅就其来源于我国境内的股息、红利等权益性投资收益和利息、租金、特许权使用费、转让财产所得、其他所得征税，需要征税，适用税率为低税率20%（实际减按10%征收）。

五可以扣除的成本费用规定1.总机构分摊的费用非居民企业在中国境内设立的机构、场所，就其中国境外总机构发生的与该机构、场所生产经营有关的费用，能够提供总机构出具的费用汇集范围、定额、分配依据和方法等证明文件，并合理分摊的，准予扣除。

六境内外股权和资产收购交易的特殊性税务处理条件境内外之间股权交易，若享受特殊性税务处理有附加条件。

非居民企业之间（100%直接控股，且转让方承诺在3年（含）内不转让受让方非居民企业股权）、非居民企业与居民企业之间（100%直接控股）转让拥有的另一居民企业股权，有持股条件和转让限制。

【其他注意问题】1.企业在重组发生前后连续12个月内分步对其资产、股权进行交易，应根据实质重于形式原则将上述交易作为一项企业重组交易进行处理。

2.企业发生符合上述规定的特殊性重组条件并选择特殊性税务处理的，当事各方应在该重组业务完成当年企业所得税年度申报时，向主管税务机关提交书面备案资料，证明其符合各类特殊性重组规定的条件。

企业未按规定书面备案的，一律不得按特殊重组业务进行税务处理。

七非居民企业税收优惠（★★）八非居民企业应纳税额的计算（★★★）非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。

其应纳税所得额按照下列方法计算：1.股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；2.转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额；其中，股权转让收入是指股权转让人转让股权所收取的对价，股权净值是指该股权的计税基础。

国家税务总局关于印发《非居民企业所得税核定征收管理办法》的通知国税发[2010]19号各省、自治区、直辖市和计划单列市国家税务局、地方税务局：为规范非居民企业所得税核定征收工作，税务总局制定了《非居民企业所得税核定征收管理办法》，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）。

非居民企业所得税核定征收管理办法第一条为了规范非居民企业所得税核定征收工作，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，制定本办法。

第二条本办法适用于企业所得税法第三条第二款规定的非居民企业，外国企业常驻代表机构企业所得税核定办法按照有关规定办理。

第三条非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。

第四条非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额。

（一）按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。

计算公式如下：应纳税所得额＝收入总额×经税务机关核定的利润率（二）按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。

计算公式如下：应纳税所得额＝成本费用总额/（1－经税务机关核定的利润率）×经税务机关核定的利润率（三）按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。

计算公式：应纳税所得额＝经费支出总额/（1－经税务机关核定的利润率－营业税税率）×经税务机关核定的利润率第五条税务机关可按照以下标准确定非居民企业的利润率：（一）从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；（二）从事管理服务的，利润率为30%-50%；（三）从事其他劳务或劳务以外经营活动的，利润率不低于15%。

国家税务总局公告2015年第30号――关于发布《中华人民共和国非居民企业所得税年度纳税申报表》等报表的公告【法规类别】企业所得税【发文字号】国家税务总局公告2015年第30号【修改依据】国家税务总局关于修改按经费支出换算收入方式核定非居民企业应纳税所得额计算公式的公告【发布部门】国家税务总局【发布日期】2015.04.30【实施日期】2015.07.01【时效性】已被修改【效力级别】部门规范性文件国家税务总局公告（2015年第30号）关于发布《中华人民共和国非居民企业所得税年度纳税申报表》等报表的公告为进一步规范和加强非居民企业所得税管理，根据《中华人民共和国企业所得税法》及其实施条例和有关规定，现将国家税务总局修订的《中华人民共和国非居民企业所得税年度纳税申报表（适用于据实申报企业）》《中华人民共和国非居民企业所得税季度纳税申报表（适用于据实申报企业）》《中华人民共和国非居民企业所得税季度和年度纳税申报表（适用于核定征收企业）/（不构成常设机构和国际运输免税申报）》《中华人民共和国扣缴企业所得税报告表》及相应填报说明予以发布，并就有关事项公告如下：一、《中华人民共和国非居民企业所得税季度纳税申报表（适用于据实申报企业）》适用于非居民企业预缴季度税款时填报。

《中华人民共和国非居民企业所得税年度纳税申报表（适用于据实申报企业）》适用于非居民企业年度企业所得税汇算清缴时填报，其中附表《金融企业收入明细表》、《金融企业支出明细表》和《对外合作开采石油企业勘探开发费用年度明细表》，由特定行业企业填报，一般企业无需填报。

《中华人民共和国非居民企业所得税季度和年度纳税申报表（适用于核定征收企业）/（不构成常设机构和国际运输免税申报）》适用于非居民企业预缴季度税款、年度企业所得税汇算清缴时填报，同时，不构成常设机构和国际运输免税申报也使用本表。

二、《中华人民共和国扣缴企业所得税报告表》适用于扣缴义务人，包括法定扣缴义务人和指定扣缴义务人，以及扣缴义务人未依法扣缴或者无法履行扣缴义务情况下自行申报的纳税人，按次或按期扣缴或申报企业所得税税款时填报。

A03062《非居民纳税人享受税收协定待遇情况报告表（企业所得税C表）》【分类索引】➢业务类别税收优惠➢表单类型纳税人填报➢设置依据（表单来源）政策规定表单【政策依据】《国家税务总局关于发布〈非居民纳税人享受税收协定待遇管理办法〉的公告》（国家税务总局公告2015年第60号）【表单】非居民纳税人享受税收协定待遇情况报告表（企业所得税C表）Reporting Form for Non-resident Taxpayer Claiming Tax Treaty Benefits(Form C for Enterprise Income Tax)（享受税收协定财产收益、其他所得条款待遇适用）(Applicable to Tax Treaty Benefits under the Articles of Capital Gains or Other Income )填表日期：年月日Filling date: Y M D 货币单位：元人民币Currency unit: RMB○自行申报〇扣缴申报〇退税国家税务总局监制【表单说明】一、本表适用于取得来源于我国的财产收益所得、其他所得，需享受我国签署的避免双重征税协定（含与港澳避免双重征税安排）中的财产收益或其他所得条款的税收协定待遇的企业所得税非居民纳税人。

I. This form is applicable to non-resident enterprise income taxpayer who receives capital gains or other income sourced in China, and claims tax treaty benefits under the article of capital gains or other income of a Double Taxation Agreement signed by China (including the DTAs with Hong Kong and Macau Special Administrative Regions).二、本表可用于自行申报或扣缴申报，也可用于非居民纳税人申请退税。