非居民企業所得稅核定征收管理辦法
Issue: June 2010
CLP Reference: 3230/10.02.20
PRC Reference: 國稅發 [2010] 19號
Promulgated: 20 February 2010
Effective: 20 February 2010
(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)
Guo Shui Fa [2010] No.19
Article 1:These Measures have been formulated pursuant to the? PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing 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.
(國家稅務總局於二零壹零年二月二十日發布施行。)
國稅發 [2010] 19號
第壹條 為了規範非居民企業所得稅核定征收工作，根據《中華人民***和國企業所得稅法》（以下簡稱企業所得稅法）及其實施條例和《中華人民***和國稅收征收管理法》（以下簡稱稅收征管法）及其實施細則，制定本辦法。?
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 enterprises shall be handled in accordance with relevant provisions.
第二條 本辦法適用於企業所得稅法第三條第二款規定的非居民企業，外國企業常駐代表機構企業所得稅核定辦法按照有關規定辦理。?
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 accounting 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.
第三條 非居民企業應當按照稅收征管法及有關法律法規設置賬簿，根據合法、有效憑證記賬，進行核算，並應按照其實際履行的功能與承擔的風險相匹配的原則，準確計算應納稅所得額，據實申報繳納企業所得稅。?
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 reason, the tax authority shall have the authority to assess its taxable income by one of the following methods.
第四條 非居民企業因會計賬簿不健全，資料殘缺難以查賬，或者其他原因不能準確計算並據實申報其應納稅所得額的，稅務機關有權采取以下方法核定其應納稅所得額。?
(1) Assessment of taxable income based on total revenue: applicable to non-tax-resident enterprises that can accurately 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:
（壹）按收入總額核定應納稅所得額：適用於能夠正確核算收入或通過合理方法推定收入總額，但不能正確核算成本費用的非居民企業。計算公式如下：?
taxable income = total revenue × profit rate determined by the tax authority.
應納稅所得額=收入總額×經稅務機關核定的利潤率?
(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）按成本費用核定應納稅所得額：適用於能夠正確核算成本費用，但不能正確核算收入總額的非居民企業。計算公式如下：?
taxable income = total of costs and expenses ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.
應納稅所得額=成本費用總額/（1－經稅務機關核定的利潤率）×經稅務機關核定的利潤率?
(3) Assessment of taxable income based on revenue converted from operational expenditures: 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）按經費支出換算收入核定應納稅所得額：適用於能夠正確核算經費支出總額，但不能正確核算收入總額和成本費用的非居民企業。計算公式：?
taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.
應納稅所得額=經費支出總額/（1－經稅務機關核定的利潤率－營業稅稅率）×經稅務機關核定的利潤率?
Article 5:A tax authority may assess a? non-tax-resident enterprise’s profit rate based on the following rates:
第五條 稅務機關可按照以下標準確定非居民企業的利潤率：?
(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;
（壹）從事承包工程作業、設計和咨詢勞務的，利潤率為15%-30%；?
(2) for enterprises providing management services, a profit rate of 30% to 50%; and
（二）從事管理服務的，利潤率為30%-50%；?
(3) for enterprises providing other services or engaging in business activities other than the provision of services, a profit rate of not less than 15%.
（三）從事其他勞務或勞務以外經營活動的，利潤率不低於15%。?
If the tax authority has evidence to believe that a non-tax-resident enterprise’s actual profit rate is markedly higher than the foregoing rates, it may assess its taxable income based on a profit rate higher than the foregoing rates.
稅務機關有根據認為非居民企業的實際利潤率明顯高於上述標準的，可以按照比上述標準更高的利潤率核定其應納稅所得額。?
Article 6:If a non-tax-resident? enterprise executes a machinery, equipment or goods sales contract with a tax-resident enterprise and additionally 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 actual 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 enterprise’s service revenue based on the principle of not less than 10% of the total sales contract price.
第六條 非居民企業與中國居民企業簽訂機器設備或貨物銷售合同，同時提供設備安裝、裝配、技術培訓、指導、監督服務等勞務，其銷售貨物合同中未列明提供上述勞務服務收費金額，或者計價不合理的，主管稅務機關可以根據實際情況，參照相同或相近業務的計價標準核定勞務收入。無參照標準的，以不低於銷售貨物合同總價款的10%為原則，確定非居民企業的勞務收入。?
Article 7:With respect to the revenue? derived by a non-tax-resident enterprise from providing services to customers 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 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-resident 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 tax 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.
第七條 非居民企業為中國境內客戶提供勞務取得的收入，凡其提供的服務全部發生在中國境內的，應全額在中國境內申報繳納企業所得稅。凡其提供的服務同時發生在中國境內外的，應以勞務發生地為原則劃分其境內外收入，並就其在中國境內取得的勞務收入申報繳納企業所得稅。稅務機關對其境內外收入劃分的合理性和真實性有疑義的，可以要求非居民企業提供真實有效的證明，並根據工作量、工作時間、成本費用等因素合理劃分其境內外收入；如非居民企業不能提供真實有效的證明，稅務機關可視同其提供的服務全部發生在中國境內，確定其勞務收入並據以征收企業所得稅。?
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 different 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 apply in calculating and paying enterprise income tax.
第八條 采取核定征收方式征收企業所得稅的非居民企業，在中國境內從事適用不同核定利潤率的經營活動，並取得應稅所得的，應分別核算並適用相應的利潤率計算繳納企業所得稅；凡不能分別核算的，應從高適用利潤率，計算繳納企業所得稅。?
Article 9:A non-tax-resident enterprise? that wishes to have tax levied by the assessment method shall complete a Form for Determination of the 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.
第九條 擬采取核定征收方式的非居民企業應填寫《非居民企業所得稅征收方式鑒定表》（見附件，以下簡稱《鑒定表》），報送主管稅務機關。主管稅務機關應對企業報送的《鑒定表》的適用行業及所適用的利潤率進行審核，並簽註意見。
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 informing 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.
對經審核不符合核定征收條件的非居民企業，主管稅務機關應自收到企業提交的《鑒定表》後15個工作日內向其下達《稅務事項通知書》，將鑒定結果告知企業。非居民企業未在上述期限內收到《稅務事項通知書》的，其征收方式視同已被認可。?
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 it performs and the risks that it bears, it shall have the authority to adjust the same.
第十條 稅務機關發現非居民企業采用核定征收方式計算申報的應納稅所得額不真實，或者明顯與其承擔的功能風險不相匹配的，有權予以調整。?
Article 11:The offices of the State? Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly 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 of the) State Administration of Taxation for the record.
第十壹條 各省、自治區、直轄市和計劃單列市國家稅務局和地方稅務局可按照本辦法第五條規定確定適用的核定利潤率幅度，並根據本辦法規定制定具體操作規程，報國家稅務總局（國際稅務司）備案。?
Article 12:These Measures shall be? effective as of the date of issuance.
第十二條 本辦法自發布之日起施行。?
Attachment:Form for Determination of the Method of Levying? Income Tax on a Non-tax-resident Enterprise
附件：非居民企業所得稅征收方式鑒定表