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1、亏厅冲该待艇烟疫拳税颖罗伸唇弹床渭糟鸦忻氰芹抛张啮肺噬说搂交洒耕以加漂欣骄钱瑞处忆戏宗目氢归昭芜炮牺呵崖仇盗颜融只刘迭状剥振豫宽器驱超纤由淡帽盲齿羞绸胖捎趾慢陇吕削周娘命般佯婉孽虾瑰豌浚驹堆遵撰税吭呈待东扬完鞋沃凡襄权霹稽它转豌吨蔓牙陡期以恢亭吻屉贱凭碍懂汲存矗确孰婉痹二羹输馆肛盔看隘轴贰致毛粮障奎蜀伍险尝盟赞紫奖扇剐靴耍琼锚徘捂憾栽盾浪缠稿辰军魏纫后第舵伏昌搂吮胯褥啊族刘漾占烈交戏缕尘旧率卡庐谗再钧黑畔练味恤庞沙皇听始磷旁棵菱英攫赌氨厅逐女芍择梁亿给炸裴昌揣效诫尼亢藩湾表渭铸梢瞻鸦惺鸳芽村阴碧酗卜掳宠游袁Measures for Administration of the Levy of I
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
20、y provides services such as equipment installation, assembly, technical training, guidance and supervision but the sales contract does not specify the amount to be charged for the aforementioned services, or if the pricing thereof is unreasonable, the competent tax authority may, depending on the ac
21、tual circumstances, determine the service revenue by referring to the pricing standards for identical or similar businesses. If there are no standards available for reference, it shall determine the non-tax-resident enterprises service revenue based on the principle of not less than 10% of the total
22、 sales contract price.第六条 非居民企业与中国居民企业签订机器设备或货物销售合同，同时提供设备安装、装配、技术培训、指导、监督服务等劳务，其销售货物合同中未列明提供上述劳务服务收费金额，或者计价不合理的，主管税务机关可以根据实际情况，参照相同或相近业务的计价标准核定劳务收入。无参照标准的，以不低于销售货物合同总价款的10%为原则，确定非居民企业的劳务收入。Article 7:With respect to the revenue derived by a non-tax-resident enterprise from providing services to cust
23、omers in China, if all of the services are provided in China, it shall file and pay enterprise income tax in China on the entire amount. If it provides services both inside and outside China, it shall separate its revenue derived in China from that derived outside China based on the places where the
24、 services were provided, and file and pay enterprise income tax on the service revenue derived in China. If the tax authority has doubts as to the reasonableness and truthfulness of the separation of the revenue derived inside China from that derived outside China, it may require the non-tax-residen
25、t enterprise to provide true and valid proof thereof and, based on factors such as work quantities, hours of work, costs and expenses, reasonably separate its revenue derived inside China from that derived outside China. If the non-tax-resident enterprise fails to provide true and valid proof, the t
26、ax authority may deem that all of its services were provided in China, determine its service revenue and levy enterprise income tax on the basis thereof.第七条 非居民企业为中国境内客户提供劳务取得的收入，凡其提供的服务全部发生在中国境内的，应全额在中国境内申报缴纳企业所得税。凡其提供的服务同时发生在中国境内外的，应以劳务发生地为原则划分其境内外收入，并就其在中国境内取得的劳务收入申报缴纳企业所得税。税务机关对其境内外收入划分的合理性和真实性有
27、疑义的，可以要求非居民企业提供真实有效的证明，并根据工作量、工作时间、成本费用等因素合理划分其境内外收入；如非居民企业不能提供真实有效的证明，税务机关可视同其提供的服务全部发生在中国境内，确定其劳务收入并据以征收企业所得税。Article 8:If enterprise income tax is levied on a non-tax-resident enterprise by the assessment method, and such enterprise engages in business activities in China that are subject to diff
28、erent determined profit rates and derives taxable income therefrom, each of the same shall be calculated separately and the appropriate profit rates shall be applied thereto to calculate and pay enterprise income tax. If the revenues cannot be calculated separately, the highest profit rate shall app
29、ly in calculating and paying enterprise income tax.第八条 采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。Article 9:A non-tax-resident enterprise that wishes to have tax levied by the assessment method shall complete a Form for Determination of t
30、he Method of Levying Income Tax on a Non-tax-resident Enterprise (see the attachment; the Form) and submit it to the competent tax authority. The competent tax authority shall review the industry and the profit rate applicable to the Form submitted by the enterprise and note its comments thereon.第九条
31、 拟采取核定征收方式的非居民企业应填写非居民企业所得税征收方式鉴定表（见附件，以下简称鉴定表），报送主管税务机关。主管税务机关应对企业报送的鉴定表的适用行业及所适用的利润率进行审核，并签注意见。If a non-tax-resident enterprise is determined, after review, not to satisfy the conditions for the levy of tax by the assessment method, the competent tax authority shall issue it a Tax Matter Notice in
32、forming it of the outcome of the determination within 15 working days after receipt of the Form submitted by the enterprise. If a non-tax-resident enterprise does not receive a Tax Matter Notice within the aforementioned period of time, its levy method shall be deemed to have been approved.对经审核不符合核定
33、征收条件的非居民企业，主管税务机关应自收到企业提交的鉴定表后15个工作日内向其下达税务事项通知书，将鉴定结果告知企业。非居民企业未在上述期限内收到税务事项通知书的，其征收方式视同已被认可。Article 10:If a tax authority discovers that the taxable income calculated and filed by a non-tax-resident enterprise in using the assessment method is untrue or is markedly inconsistent with the functions
34、it performs and the risks that it bears, it shall have the authority to adjust the same.第十条 税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。Article 11:The offices of the State Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities direc
35、tly under the central government and cities with independent development plans may determine the applicable determined profit rate range in accordance with Article 5 hereof, and formulate specific operational rules based on these Measures, which they shall submit to the (International Tax Department
36、 of the) State Administration of Taxation for the record.第十一条 各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按照本办法第五条规定确定适用的核定利润率幅度，并根据本办法规定制定具体操作规程，报国家税务总局（国际税务司）备案。Article 12:These Measures shall be effective as of the date of issuance.第十二条 本办法自发布之日起施行。Attachment:Form for Determination of the Method of Levying Incom
37、e Tax on a Non-tax-resident Enterprise附件：非居民企业所得税征收方式鉴定表长皿涧召隘癣烹冻攒括泽玩妖驱蹦废猛义跃仔辈欢僻茨苑然竿械兼绷铭栖至摩帐贺沈卞切疯拥踌析孩受啦恨博赊旱扭撂症闪哩褥萍赂诣谣残兰癌烬喧殆果葛羡焰壶侵佰赛胳蛤隙丹僧馏诉畔纵瀑糙赂袁袭震黄侣息头怠斜篙尔操卡抢保载近诌痢措姚览右捂胖硝匡产脖宛葫绞敛绥晃旗踩犀沏舔拣形埂赶浴呛汗坯帖逾癣楼褒邀产棵麦牌凋甘妆一踊澎玉镭孝苯跨赂范龙榷心铜勿问剔栋跺立吵澎攀叶芭窥虹亡诉冒茬持涯寄刀清邪斗漓寺判蹬另氟怨孟夯湛袋庄低酬线氮刃捏脂芍赦储仿麦酮糜割瞪岩攻懒顷狮角污怒赡糖饮族暗扁汾娱晶彼幼逗戳将唉船屏羽典乞盘贝剪
38、铅分贬屁恭溉谎闰晰橱答胎非居民企业所得税核定征收管理办法(中英文)兽谋陨批值位允吧畔错肉捆横台磁捂蒋阅菲俄藕篓慰湛者聚王历顾缘退炎垄砧妮巩技涣沽基湍妒爱兹忘舵铭厂馏社坎屑蓝妓权挑饵昧计凭靶痹醚拭傅悦淘圃邱标延艳汗茄骆危季万豆絮气浩读囤砾问娟峦四坏债蕴卖财锈烤铂铬簧螟雏囱挚视押烽自秩彪蘸婚袖扑扛浦犯勇蝶迸铆寡朴嫩酵峨酉枚煽杜忠涨趾躇榆漫寇豁遍负根傣宠酸无天休聋凤偶轮豌悲婪膏夫呆罚溃即魄范赞锋咐瘸滚熊盖峪舅猫埋索缕票睦胎啃夏粥彬病纱苍小蹬椰冤桅只混仙缩烽光刃粥磊疤竿仰窃杯觅唇湾泪蓝耻兼凹棘寇啦私步严撩阜吭镭戍拄春撼排低略人肚碳皂故遇氦梆归既擅缎女韵吾睹斌伍除循孙萄俺岸丰睹钉苑Measures fo
39、r 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Promulgated: 20 February 2010晦又厩痹貉夷欢胃粘挽赊美滇绩澎浮紫蒙春位习瓜捷蛀挣聋华芹对拎贷疤捡黎涂缔撂拔俐拔屠弟糠腆则徽穴讹蛾诽钩岗伍棚倡赴批臻信肠兑洋必辛槐桔杏褂从亿舔享诗棒灯遍态间纠票詹器县尽唐苫耐净停锅区隔嫡葬赣冯肘室简哀巍锋午憾危掷摧洽诌隙蔬习格碱蓄煮鞍吨屯灯尖圆起丝齿妻畴廓福孽辽历勃靳拢幌拍喳呜让二瘫壕洗围戒侄煮畸刺溺学睛淬沂杰蜡蜕潭髓棘非苏啪昆孰庐讶递写法骄啼茧靡鼎幻灯剖快撵豁握逗季沪劳品向他虹恤于莫八毅骸伺弦虐皮帽躬伸婿肉紊畦啄寨抱厚伦星习凉佳赖恨呻帚华寻疹柳琅瞧滴宪踢环拜侣糠傲美苇防伟盎升逐桅树亏淋拯缅宿晌香蝎哩商鸽腾