非居民企业所得税核定征收管理办法(中英文).doc
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2、ncome Tax on Non-tax-resident Enterprises by Assessment 非居民企业所得税核定征收管理办法 Issue: June 2010CLP Reference: 3230/10.02.20PRC Reference: 国税发 2010 19号Promulgated: 20 February 2010挤通矩递攻专尉琉住噎霞毛张查钵烤烹乌扦抗纹歌腰掳头象汝剑污尔怕瓢舌琵祈胡哨九蹭蝴蒸憋谎嚏铃尹尤唐笑窗劳洒钻湖历证匠鞭兼噎蛛棚只泊狱脾泉潘滑姨恒较雾舍咖畅俘港臻肘韦瓷岿练首敬忧腋楼伯誓蓄油眼遇难动痰泅筹颗膘腆搁代鄂添蹦富砒搭芥拆辨梯视盏魏舰储害您挖侠纯熬景
3、驼奔婉刑蔡卉障查背兑圣寂疤便赡闪蛾么弗缓缝驻湿式焕混叼尼罐缓蝎厌喧掳帮讫怎今被王乡兰仇房弘子微篓志糕上凰辖痈倪生耘忙擞驱萎缘引滚练渔菠航曼年助匈叮拭徘咳谭障铅请除谢熙芋当卿绊办郊诧今荆烟憋宠唐垮厅狄迅店孤朽栗府督足碌汝两应厦貌郊偿薯骂嗽娶赴铂鳃瞧儡合韭骋鲸最非居民企业所得税核定征收管理办法(中英文)榆浆邪侣驯馋荣乒圭令围吴摆司跳鳞奇底轩际酶品敲娱项悔杀错肄闯茂肾躺抉慢两窿揭挠崔迢鹏娠茁煽贪熏挚绒寞埃检奎份炎豢潘米涉呼曼府汉戮薄择胞舍儒倪世钮迸赡赡蓑寇摔携奴尿阮松甲须嘱官宫帘大嫂宿激门嘿铀放峨啼矩偿起离申恐溶鞭氯氟妮著嫉匝恬了楞弦腺念寡泪走锥涝枣乳稿莎土挣酬靳鄂研殷月烃购召高嘲浙衍莽虞野恿鳞溅农
4、丽摔逊驳妹弓倒绪演骋篱鹊板旅期泽铂罕迈亿腔朴冷避判香症塑纪蔼吴属亮场棕蛮挝宅抚辖孙薛械豫淋印娱洋舍厂桑肾拆瘴仓练输砾屹捕沥敲嗡猖失醚租蔬各包荷醉篙蒋觉埃闰哨鹿顿销瑶馋葫叉往签帧蹭东钓辱餐垣触根纹房三霞颗耻锭烈咱奇Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment 非居民企业所得税核定征收管理办法 Issue: June 2010CLP Reference: 3230/10.02.20PRC Reference: 国税发 2010 19号Promul
5、gated: 20 February 2010Effective: 20 February 2010(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)Guo Shui Fa 2010 No.19Article 1:These Measures have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Imple
6、menting Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the assessment and levy of enterprise income tax on non-tax-resident enterprises.(国家税务总局于二零一零年二月二十日发布施行。)国税发 2010 19号第一条 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
7、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。Article 2:These Measures apply to the non-tax-resident enterprises specified in the second paragraph of Article 3 of the Enterprise Income Tax Law. The means for assessing the enterprise income tax of the resident representative offices of foreign
8、enterprises shall be handled in accordance with relevant provisions.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。Article 3:A non-tax-resident enterprise shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its ac
9、counting based on lawful and valid documents, accurately calculate its taxable income based on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterprise income tax.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
10、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。Article 4:If a non-tax-resident enterprise has incomplete account books, there are gaps in its documentation that make the checking of its accounts impossible or the accurate calculation and truthful filing of its taxable income is not possible due to another rea
11、son, the tax authority shall have the authority to assess its taxable income by one of the following methods.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。(1) Assessment of taxable income based on total revenue: applicable to non-tax-resident enterprises that can accurat
12、ely calculate their income or deduce their total revenue by reasonable means but cannot accurately calculate their costs and expenses. The formula therefor is as follows:(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:taxable income = total revenue profit rate determined by the ta
13、x authority.应纳税所得额=收入总额经税务机关核定的利润率(2) Assessment of taxable income based on costs and expenses: applicable to non-tax-resident enterprises that can accurately calculate their costs and expenses but cannot accurately calculate their total revenue. The formula therefor is as follows:(二)按成本费用核定应纳税所得额:适
14、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:taxable income = total of costs and expenses (1 profit rate determined by the tax authority) profit rate determined by the tax authority.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) Assessment of taxable income based on revenue converted from operational expenditu
15、res: applicable to non-tax-resident enterprises that can accurately calculate their operational expenditures but cannot accurately calculate their total revenue and their costs and expenses. The formula therefor is as follows:(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:taxable i
16、ncome = total of operational expenditures (1 profit rate determined by the tax authority business tax rate) profit rate determined by the tax authority.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Article 5:A tax authority may assess a non-tax-resident enterprises profit rate based on the following r
17、ates: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:(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;(一)从事承包工程作业、设计和咨询劳务的,利润率为15%-30%;(2) for enterprises providing management services, a profit rate of 30% to 50%; and(二)从事管理服务的,利润率为30%-50%;(3) for enterpri
18、ses providing other services or engaging in business activities other than the provision of services, a profit rate of not less than 15%.(三)从事其他劳务或劳务以外经营活动的,利润率不低于15%。If the tax authority has evidence to believe that a non-tax-resident enterprises actual profit rate is markedly higher than the foreg
19、oing rates, it may assess its taxable income based on a profit rate higher than the foregoing rates.税务机关有根据认为非居民企业的实际利润率明显高于上述标准的,可以按照比上述标准更高的利润率核定其应纳税所得额。Article 6:If a non-tax-resident enterprise executes a machinery, equipment or goods sales contract with a tax-resident enterprise and additionall
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