非居民企業(yè)所得稅匯算清繳管理制度-資料下載頁
2025-04-07 22:26本頁面
【正文】 e 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 ine tax within the prescribed time limit and no approval has been given by the tax authority for delayed declaration or the materials submitted are inplete 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 petent tax authority.If an enterprise fails to handle its declaration of annual ine tax within the prescribed time limit and no approval has been given by the tax authority for delayed declaration, the petent 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 shall be made on its annual amount of payable tax and an order shall be made for its payment of such tax within the prescribed time limit. The enterprise shall pay tax within the prescribed time limit after receipt of the Notice on Assessment of Payable Tax of Nonresident Enterprises (see attachment 4) issued by the petent tax authority.(II) For the enterprise that fails to handle the final settlement of ine tax within the prescribed time limit, besides order for it to do so within the prescribed time limit, the petent tax authority shall surcharge overdue payment for the overdue payment of tax according to the provisions of Law of Administration of Tax Collection.(III) The dispute on tax payment between the enterprise and the tax authority shall be settled according to the relevant provisions of the Law of Administration of Tax Collection.V. The Measures shall enter into force on January 1, 2008. Promulgated by State Administration of Taxation on 20090122 8 /
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