非居民企業(yè)所得稅匯算清繳管理制度-wenkub
2023-04-22 22:26:15 本頁(yè)面
【正文】 f International Taxation).Attachments:1. Notice on Taxrelated Issues of Accounting and Final Settlement of Nonresident Enterprise Ine Tax (applicable to the enterprises making declarations according to facts) (omitted)2. Notice on Taxrelated Issues of Accounting and Final Settlement of Nonresident Enterprise Ine Tax (applicable to the enterprises taxed on assessment basis) (omitted)3. Certification of Summarized Return of Ine Tax of Nonresident Enterprise (omitted)4. Notice on Assessment of Payable Tax of Nonresident Enterprises (omitted)State Administration of TaxationJanuary 22, 2009Administrative Measures for Accounting and Final Settlement of Nonresident Enterprise Ine Tax The present Measures is formulated in accordance with the relevant provisions of the Enterprise Ine Tax Law of the People’s Republic of China (hereinafter referred to as the Enterprise Ine 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 ine tax of nonresident enterprises.I. Objects of accounting and final settlement(I) The nonresident 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 ine tax in accordance with the provisions of the enterprise ine 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 ine 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。Circular of the State Administration of Taxation on Printing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(shū)》（見(jiàn)附件4）后，應(yīng)在規(guī)定時(shí)限內(nèi)繳納稅款?！ 。ò耍┢髽I(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
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