非居民企业所得税核定征收管理办法(中英

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1、MeasuresforAdministrationoftheLevyofIncomeTaxonNon-tax-residentEnterprisesbyAssessment非居民企业所得税核定征收管理办法Issue:June2010CLPReference:3230/10.02.20PRCReference:国税发[2010]19号Promulgated:20February2010Effective:20February2010(IssuedbytheStateAdministrationofTaxationon,andeffectiveasof,February202010.)G

2、uoShuiFa[2010]No.19Article1:TheseMeasureshavebeenformulatedpursuanttothePRCEnterpriseIncomeTaxLaw(theEnterpriseIncomeTaxLaw)anditsImplementingRegulationsandthePRCLawontheAdministrationoftheLevyandCollectionofTaxes(theTaxCollectionLaw)inordertoregulatetheassessmentandlevyofenterpriseincometaxonn

3、on-tax-residententerprises.(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。Article2:TheseMeasuresapplytothenon-tax-residententerprisesspecifiedinthesecondparagraphofArticle3oftheEnterpriseIncomeTaxLaw.Themean

4、sforassessingtheenterpriseincometaxoftheresidentrepresentativeofficesofforeignenterprisesshallbehandledinaccordancewithrelevantprovisions.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。Article3:Anon-tax-residententerpriseshallkeepaccountbooksinaccordancewiththeTaxCollectionLawandrel

5、evantlawsandregulations,keepitsaccountsanddoitsaccountingbasedonlawfulandvaliddocuments,accuratelycalculateitstaxableincomebasedontheprincipleofthematchingofthefunctionsitactuallyperformsandtherisksthatitbears,andtruthfullyfileandpayenterpriseincometax.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

6、行核算，并应按照其实际履行的功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。Article4:Ifanon-tax-residententerprisehasincompleteaccountbooks,therearegapsinitsdocumentationthatmakethecheckingofitsaccountsimpossibleortheaccuratecalculationandtruthfulfilingofitstaxableincomeisnotpossibleduetoanotherreason,thetaxauthority

7、shallhavetheauthoritytoassessitstaxableincomebyoneofthefollowingmethods.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)Assessmentoftaxableincomebasedontotalrevenue:applicabletonon-tax-residententerpr