外国驻常驻办税收政策英语1.docx

外国驻常驻办税收政策英语1.docx

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外国驻常驻办税收政策英语1

Readingacircular（guoshuifa[2010].18:

residentrepresentativeofficesofforeignenterprisestaxmanagementnewrule

Informationsource:

honor2010-09-26judgeaccountantreleasedate:

browsetimes:

100timestheauthor:

Thestateadministrationoftaxationhaspromulgatedonprintinganddistributingtheresidentrepresentativeofficesofforeignenterprisesinterimmeasuresfortheadministrationofthetax>circular（guoshuifa[2010]no.18）,werefurtherstandardizedresidentrepresentativeofficesofforeignenterprisesinthetaxationmanagementissues.

Residentrepresentativeofficesoftaxregistrationmanagement

Arepresentativeofficeshallreceiptofindustryandcommerceregistrationcertificate（orrelevantdepartmentsapproved）,within30daysfromthedateoftherelevantinformation,tothelocalcompetenttaxauthoritytoapplyfortaxregistration.Thesematerialinclude:

industryandcommercebusinesslicenseisapprovedbythecompetentdepartmentfilesoracopyoftheoriginalandphotocopy;Organizationcodecertificatecopyoriginalandphotocopy;Registeredaddressandbusinessaddressproof（propertyrightcard,leaseagreement）originalandphotocopy;Asforprivateproperty,shallprovidepropertyrightcardorthepurchasecontractlawfulpropertyrightproofasoriginalandphotocopy;Asforleasingsites,shouldprovidetheoriginalandphotocopy,rentalagreementofleaseartificialnaturalpersonshouldalsoprovidepropertyproofoftheoriginalandphotocopy;Thechiefrepresentative（orresponsibleperson）passportorotherlawfulidentity,originalandphotocopy;TheestablishmentofarepresentativeofficeofaforeignenterpriserelevantresolutionsdocumentsandsetupintheterritoryofChinaotherrepresentativeofficeslist（includingname,address,telephone,andchiefrepresentative's,etc.）,andthetaxauthorityisrequiredtoprovideothermaterial.Meanwhilerepresentativeorganizationtaxregistrationcontentchangesorintheperiodexpires,terminatebusinessactivitiesofthetaxadministrationlawshall,inaccordancewiththerelatedregulations,andtothecompetenttaxationauthoritytoapplyforalterationregistrationorcancellationofregistrationshouldbedonebefore,andcancellationofenterpriseincometaxliquidation.

Thetaxresidentrepresentativeoffice

Acircular（guoshuifa[2010],stipulatedinarticle6documentno.18representativeagencyshallendinquarterwithin15daysfromthedateofthecompetenttaxauthoritiesshalltruthfullydeclareandpayenterpriseincometax,businesstax,andinaccordancewiththeprovisionalregulationsonVATanditsimplementingrules,thetaxdeadlinetothecompetenttaxauthoritiestruthfullydeclareandpayVAT.Meanwhile,foreignenterprisespermanentofficeinChinabelongtoanon-residententerprise,relevantenterpriseincometaxliquidationmanagementshall,accordingtothestateadministrationoftaxationonprintinganddistributingthenon-residentbusiness-incometax>noticeofthemeasuresfortheadministrationofguoshuifa[2009]6）hereof.

Thetaxationofresidentrepresentativeofficesmethod

Acircular（guoshuifa[2010]afterdocumentno.18,thestateadministrationoftaxationissuedconcerningtheresidentrepresentativeofficesofforeignenterprisesrelatedtaxmanagementcircularguoshuifa[2003]no.28）shallberepealed,nolongerpressrepresentativeofficesrespectivelybusinessnatureofdifferenttaxprovisions,butaccordingtothewaythefinancialaccountinglevelrepresentativeofficesofthetaxrulesdifferentmethods.

Alloftherepresentativeofficeshall,inaccordancewiththerelevantlawsandadministrativeregulationsofthestatecouncilandthecompetentdepartmentoffinanceandtaxation,accordingtotheregulation,setupaccountbooks,legal,effectivevouchers,accounting,andaccountinginaccordancewiththeactualperformanceshouldbethefunctionoftherisksismatchedwiththeprinciple,accuratecalculationtaxableincomeandtaxableincome.

Also,fortheincompleteofbooks,notaccurateaccountingincomeorthecost,andnotaccordingtoacircular（guoshuifa[2010]18documentsstipulatedinarticle6truthfullydeclarerepresentativeorganization,taxauthoritiesshallhavetherighttotakethefollowingtwowaystocheckitstaxableincomeamount.

（a）accordingtotheappropriationsconversionincome

Income=currentfundsexpenditureearningratio（1-deemed

profitrate-thetaxrate）;

Income（收入）=1000÷（1-15%-5%）=1250元（月）

Businesstax（营业税）=1250x5%=62.50（月）

Citybuildingduty（城建税）=62.50x7%=4.38（月）

Educationalexpensestoadd（教育费附加）=62.50x3%=1.88（月）

Localeducationalexpensestoadd（地方教育费附加）=62.5x2%=1.25（月）

Waterconservancyfund（水利基金）=1250x0.1%=1.25（月）

Payableenterpriseincometaxamount=wherexdeemedprofitratexenterpriseincometaxrate.

Payableenterpriseincometaxamount（企业所得税）=1250x15%x25%=46.88元（月）

Accordingtotheappropriationsconversionincometoaccuratelyreflectthewaysuitableforexpensesbutwasnotaccurateinreflectingincomeorthecostofrepresentativeoffices.RepresentativeofficesinChinafundsexpenditureincludepubliclypaystaffsalariesandwages,bonuses,allowances,welfarefunds,goodspurchasefee（includingautomotive,officeequipmentfixedassets）,TongXinFei,travelexpenses,rent,equipmentrentalfees,transportation,JiaoJiFei,otherexpenses,etc.

Needspecialattentiontothefollowingseveralexpenditureprojectcalculation:

1.ThepurchaseoffixedassetsandwhathappenswhenrepresentativeofficeestablishedspendingorrelocatingthereasonsuchasZhuangXiuFeispendingwhathappened,shouldbeinoccursone-timeasfundsexpenditureconversionincometax,nolongerconductthestateadministrationoftaxationontheresidentrepresentativeofficesofforeignenterprisessometaxissuescircular（guoshuifa[1998]63date）regulationpointsfiveyearsintotherepresentativeofficesequallytocalculatetaxfundsconversionofpreferentialprovisionsincome.

2.Interestincomemaysetoffthefundsexpenditure.Theintercoursedinnerpartycost,happenedinactualamountsincludedinthefundsexpenditure.

3.UsedinmonetaryformwithintheterritoryofChina,thepublic,reliefpropertiesdonated,overduepaymentfinesandotherfinesfortheheadoffice,andalloftheirownbusinessactivitiesdoesnotbelongtotheexpensesshallnotbeastherepresentativeoffices,thefundsexpenditure.PaidfortotalinstitutionsreferenceconcerningthestatetaxbureauofforeignenterprisespermanentofficeinChinapaidforitstotalagenciesaspartofthecostsofthepermanentrepresentativeofficescancost"noticeofincometaxconversionoutside（document[1988]333date）regulation.

4.Otherexpenses,includingfortotalinstitutionfromChinapaidpurchasesamplesamplesandtransportationcost,foreignsampletoChinahappenwithintheterritoryofChina,customsclearancefee,storagecosttotalagencypersonnelhiringvisitChinaheadofficeexpenses,aprojectbiddingforChinabyrepresentativesofthepurchasetenderagencypaidexpenses,etc.

（2）accordingtotheincomeamountoftaxableincome

Payableenterpriseincometaxamount=totalincomexdeemedprofitratexenterpriseincometaxrate.

Accordingtotheincomeamountoftaxableincomewaysuitableforcanaccuratelyreflectincomebutwasnotaccurateinreflectingthecostofrepresentativeoffices.

Whateverexecutesispressexpendituretotalaccordingtoincomeincomeorconversionoftaxableincomewaysinwhichthedeemedprofitrateshouldnotbelow15%,beforeis10%widely.inspecificindustriesoftaxableincomerateofprovinces,autonomousregions,municipalitiesandcitiesunderseparatestateplanningtaxbureauandformulatedandsubmitittothestatetaxbureauoftaxation（internationaltaxdepartment）fortherecord.

Residentrepresentativeoffices.Thelatestregulationstaxexemptionmanagement

Representativeorganizationneedtoenjoytaxagreementtreatment,shouldaccordingtotaxagreementandthestateadministrationoftaxationonprintinganddistributingthenon-residentenjoytaxagreementtreatmentmanagementmeasures（trial）>announcement"（guoshuifa[2009]124date）concernedregulations.

Residentrepresentativeofficesofforeignenterprisesapplyfortoenjoytaxagreementtreatmentbasicallyhastwokinds.

Thefirstkindisrepresentativeorganizationaccordingtotaxagreementdoesnotconstitutea"permanentorganization".

Accordingtotaxagreement（arrange）andthestateadministrationoftaxation"aboutforeignenterprisespermanentofficeinChinaisapermanentinstitutionreferredtotaxtreatytheexplanationofannouncement"（guoshuihan[1999]607date）regulation,iftheforeignenterprisesinChina,therepresentativeofficeestablishedbyabusinessspecializinginthefollowingsix,itwillnotconstitute"standingbody":

（a）designedforstorage,displayordeliveryofthegoodsorcommoditiesbusinesspurposes,theuseoffacilities;

（2）designedforstorage,displayordeliveryofthepurposeandretentionofgoodsorcommoditiesbusinessinventory;

（3）designedforthepurposeofanotherenterpriseprocessingenterprisegoodsorcommoditiesandretentionofinventory;

（4）designedforthisenterprisepurchasinggoodsorgoods,orcollectingintelligencepurposeshostedbythefixedplaceofbusiness;

（5）designedforthisenterpriseotherrepairingorauxiliaryaimhostedbythefixedplaceofbusiness;

（6）designedforthisarticle

（1）（5）campaignbytheintegrationofthefixedplaceofbusinessset,ifbecausethiscombinationmakesthefixedplaceofbusinessallactivitiesbelongtopreparenatureorauxiliaryproperties.

Representativ