Article 1 In order to strengthen the tax administration of foreign enterprises engaged in engineering operations and providing labor services in Tianjin, facilitate taxpayers to pay taxes according to law, and safeguard the legitimate rights and interests of taxpayers, these Measures are formulated in accordance with the relevant provisions of the state and combined with the situation of this Municipality. Article 2 These Measures shall apply to the tax administration of foreign enterprises engaged in construction, installation, assembly, exploration, design, decoration and other engineering operations and providing consulting, management, training and other services within the administrative area of this Municipality. Article 3 Foreign enterprises engaged in engineering operations and providing labor services as stipulated in these Measures within the administrative area of this Municipality shall, with the approval of Tianjin Urban and Rural Construction Committee, pay taxes in accordance with the relevant provisions of People's Republic of China (PRC)'s tax laws and regulations:

(1) Consolidated industrial and commercial tax;

(2) enterprise income tax;

(3) Vehicle and vessel licence tax;

(4) Other taxes as prescribed by laws and regulations;

The tax collection and management of foreigners shall be implemented in accordance with relevant laws and regulations. Article 4 Foreign enterprises engaged in engineering operations and providing labor services in six districts of the city (Heping District, Nankai District, Hongqiao District, Hebei District, Hedong District and Hexi District) shall be responsible for tax collection and management by the foreign-related tax collection branch of the Municipal Taxation Bureau; Other counties, by the local county tax bureau (hereinafter referred to as the tax authorities) is responsible for. Article 5 If a foreign enterprise can provide sound accounting books and all kinds of original vouchers, and keep accounts in Chinese or Chinese and foreign languages, it can calculate and pay income tax according to actual income and expenditure; If the above conditions are not met, the tax authorities shall verify the profit rate and levy income tax. Article 6 A foreign enterprise shall, within 30 days after the contract comes into effect, register with the tax authorities with a copy of the contract. If the contract period is less than 30 days, the foreign enterprise shall go through the tax registration with the tax authorities before starting its business (work).

The tax registration of foreign enterprises is valid for this contract. During the validity period of the contract, if the registered contents change, or the contract expires, the tax authorities shall immediately go through the formalities of change registration or cancellation of tax registration. Article 7 A unit that has signed a contract with a foreign enterprise (hereinafter referred to as the contractor) shall, within five days after signing the contract, submit the Chinese copy of the contract to the tax authorities for the record. Article 8 Before settling the price with the contractor, a foreign enterprise shall go through the approval procedures for the use of the settlement voucher with the voucher (invoice) filled with the settlement amount and the contractor's settlement voucher. The foreign enterprise shall settle the price with the contractor on the basis of the settlement voucher approved by the tax authorities.

Settlement vouchers that have not been approved by the tax authorities are illegal vouchers, and the undertaker may not use them to pay the price and list them as expenses. Article 9 Every time a foreign enterprise settles the price with a contractor, it shall fill in a tax return form with the tax authorities in accordance with the relevant provisions of the tax payment notice issued by the tax authorities, and pay the tax within the prescribed time limit with the tax payment certificate (or payment letter) after being examined and paid by the tax authorities. Article 10 When it is inconvenient for a foreign enterprise to pay taxes, the tax authorities may designate the payer of the project price or labor fee as the withholding agent of the tax payable by the foreign enterprise.

The withholding agent shall fill in the tax return to the tax authorities before paying the price; When paying the price, the tax payable shall be deducted according to the tax payment certificate (or payment book) issued by the tax authorities, and the tax shall be paid to the tax authorities within the prescribed time limit. Eleventh acts in violation of these measures, the tax authorities should be dealt with according to the following circumstances:

(a) for foreign enterprises that fail to pay taxes within the prescribed time limit, or withholding agents that fail to pay taxes within the prescribed time limit, in addition to ordering them to pay the tax payable within the prescribed time limit, a late fee of two thousandths of the tax payable shall be charged on a daily basis from the date when the tax is due;

(2) If the withholding agent fails to deduct or underpays the tax payable, he may, in addition to recovering the tax payable within a time limit, impose a fine of less than one time the tax payable;

(three) in violation of the provisions of article sixth, article seventh and article eighth of these measures, a fine of five thousand yuan may be imposed;

(4) For foreign enterprises that conceal, cheat or evade taxes or fail to pay taxes within the statutory time limit, the tax authorities shall order them to pay taxes within the time limit, and if they still fail to pay taxes, the tax authorities shall, in addition to recovering the tax payable, impose a fine of less than five times the tax payable; If the circumstances are serious, the case shall be submitted to judicial organs for investigation of the criminal responsibility of the person directly responsible according to law;

(5) If the withholding agent fails to pay the tax withheld into the state treasury within the prescribed time limit, the tax authorities shall order it to be paid within a specified time limit and may impose a fine of not more than 5,000 yuan; If it fails to pay within the time limit, it shall be recovered by the tax authorities according to law, and a fine of 1 10,000 yuan shall be imposed; If the circumstances are serious, the case shall be submitted to judicial organs for investigation of the criminal responsibility of the person directly responsible according to law. Article 12 When a foreign enterprise or withholding agent has a tax dispute with the tax authorities, it must first pay taxes according to regulations, and then apply to the Municipal Taxation Bureau for reconsideration within 60 days from the date of receiving the tax payment certificate issued by the tax authorities. The Municipal Taxation Bureau shall make a reconsideration decision within 60 days from the date of receiving the application for reconsideration. If he refuses to accept the reconsideration decision, he shall bring a lawsuit to the court within 15 days from the date of receiving the notice of reconsideration decision.

If a foreign enterprise or withholding agent refuses to accept the punishment decision of the tax authorities, it shall apply to the Municipal Taxation Bureau for reconsideration within 15 days from the date of receiving the notice of punishment decision; If he refuses to accept the reconsideration decision, he shall bring a lawsuit to the court within 15 days from the date of receiving the notice of reconsideration decision. Foreign enterprises or withholding agents may also bring a lawsuit directly to the court within 15 days from the date of receiving the notification of the punishment decision. If a foreign enterprise or withholding agent fails to apply for reconsideration or bring a lawsuit to the court within the time limit, and fails to perform the punishment decision, the tax authorities that made the punishment decision may apply to the court for compulsory execution.