非居民企業(yè)所得稅匯算清繳管理制度(參考版)
2025-04-10 22:26本頁面
【正文】 8 / 8。 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. and other institutions and offices (hereinafter referred to as other institutions) of the enterprise shall, before June 30 each year, submit the Certification of Summarized Return of Ine Tax and their financial and accounting reports to their local petent tax authorities.In the prescribed time limit, if other institutions agencies fail to submit the Certification of Summarized Return of Ine Tax to their local petent tax authorities without approvals for delayed declaration of the final settlement institution, the petent tax authorities of other institutions shall take charge of examining and verifying or checking the amount of payable tax of other institutions, calculate and collect the tax that should be made up for and implement the punishment thereof.(VII) The enterprises which should delay payment of makeup taxes due to actual difficulties are subject to the relevant provisions of the Law of Administration of Tax Collection and its implementing rules.(VIII) In case of any error found in the declaration of the annual ine tax during the time limit of final settlement of ine tax, the enterprise shall rehandle the declaration of annual ine tax with the petent tax authorit
公司管理相關(guān)推薦
鄂ICP備17016276號-1