According to the arrangement of "Several Opinions of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Further Deepening the Tax Reform of" Simplifying Administration and Decentralizing Power, Strengthening Supervision and Improving Services "(17), according to the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as" Enterprise Income Tax Law ") and its implementing regulations and the People's Republic of China (PRC)
1. According to the provisions of Articles 37, 39 and 40 of the Enterprise Income Tax Law, this announcement is applicable to matters related to withholding enterprise income tax of non-residents. This announcement is not applicable to matters related to the implementation of Article 38 of the Enterprise Income Tax Law.
2. If the payer entrusts an agent or appoints another third person to pay the relevant money by himself as stipulated in Article 104 of the Regulations for the Implementation of the Enterprise Income Tax Law, or if the third party guarantees the witness or guarantor to pay the relevant money for reasons such as guarantee contract or legal provisions, the principal, nominee or guarantor shall still bear the obligation of withholding and remitting.
Three. The income from the transfer of property as stipulated in Item 2 of Article 19 of the Enterprise Income Tax Law includes the income from the transfer of equity investment assets (hereinafter referred to as "equity"). The balance of equity transfer income after deducting the net equity value is the taxable income of equity transfer.
Income from equity transfer refers to the consideration received by the equity transferor when transferring equity, including income in various monetary and non-monetary forms.
The net equity refers to the tax basis who gets the equity. The tax basis of equity refers to the actual investment cost paid by the equity transferor to the China resident enterprise when investing in shares, or the actual equity transfer cost paid to the original transferor when purchasing equity. If the equity is impaired or increased during the holding period, and the profit and loss can be confirmed according to the provisions of the competent financial and tax authorities of the State Council, the net equity value shall be adjusted accordingly. When calculating the income from equity transfer, an enterprise shall not deduct the amount distributable according to equity from the retained earnings of shareholders such as undistributed profits of the invested enterprise.
If the same equity acquired through multiple investments is partially transferred, the cost corresponding to the transferred equity shall be calculated and determined according to the transfer ratio from the total cost of the equity.
Four, withholding agents in currencies other than RMB payment or payment due, respectively, the following circumstances:
(1) Where a withholding agent withholds and pays enterprise income tax, it shall convert it into RMB according to the central parity of RMB exchange rate on the date of withholding obligation, and calculate the taxable income of non-resident enterprises. The date when the withholding obligation occurs is the date when the relevant money is actually paid or payable.
(2) Where a non-resident enterprise that has obtained the income declares and pays the tax withheld at the source before the competent tax authority orders it to pay the tax within a time limit, it shall convert it into RMB according to the middle price of RMB exchange rate on the day before the date of filing the tax return, and calculate the taxable income of the non-resident enterprise.
(3) If the competent tax authority orders a non-resident enterprise with income to pay the tax withheld from the source within a time limit, it shall convert it into RMB according to the middle price of RMB exchange rate on the day before the competent tax authority decides to pay the tax within a time limit, and calculate the taxable income of the non-resident enterprise.
5. If the income from property transfer or the net value of property is denominated in a currency other than RMB, the amount of non-RMB-denominated items shall be converted into RMB with reference to the provisions of Article 4 of this announcement under three circumstances: the withholding agent withholds and pays taxes, the taxpayer declares and pays taxes by itself, and the competent tax authorities order it to pay taxes within a time limit; Then, according to the second paragraph of Article 19 of the Enterprise Income Tax Law and the relevant provisions, the taxable income of the non-resident enterprises in transferring property is calculated.
The currency in which the net value of property or the income from the transfer of property is denominated shall be determined according to the currency actually paid or collected when the property is acquired or transferred. If the original currency stops circulating and the new currency is activated, it shall be calculated after being converted into the new currency according to the conversion ratio of the old and new currency markets.
Six, withholding agents and non-resident enterprises signed a business contract related to the income stipulated in the third paragraph of Article 3 of the enterprise income tax law, and the contract stipulated that the withholding agent should actually bear the tax payable, and the non-tax income obtained by the non-resident enterprise should be converted into tax-included income to calculate and pay the tax payable.
Seven, the withholding agent shall, within 7 days from the date of the withholding obligation, declare and pay the withholding tax to the local competent tax authorities. If the withholding agent fails to pay the tax due, the tax treatment shall be carried out in accordance with the provisions of Article 1 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Income Tax Management of Non-resident Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.24).
If the income withheld by non-resident enterprises from the source is dividends, bonuses and other equity investment income, the relevant withholding obligation occurs on the actual payment date of dividends, bonuses and other equity investment income.
If a non-resident enterprise obtains the income from the same transferred property that should be withheld and remitted by the source by stages, it can regard the money collected by stages as the cost of the pre-investment property first, and then calculate the withholding tax after the cost is fully recovered.
Eight, withholding agents in the declaration and settlement of tax payable, should fill in the "People's Republic of China (PRC) XXX enterprise income tax withholding report form".
The withholding agent may submit relevant declaration materials before the declaration of final settlement and payment of tax payable; If it has been submitted, it will not be submitted repeatedly at the time of declaration.
Nine, according to the provisions of Article 37 of the Enterprise Income Tax Law, if the withholding agent fails to withhold or fails to perform the withholding obligation, the non-resident enterprise that obtains the income shall, in accordance with the provisions of Article 39 of the Enterprise Income Tax Law, declare and pay the tax that has not been withheld to the competent tax authorities in the place where the income occurs, and fill out the Report Form for Withholding Enterprise Income Tax in People's Republic of China (PRC).
If a non-resident enterprise fails to declare and pay taxes in accordance with Article 39 of the Enterprise Income Tax Law, the tax authorities may order it to pay within a time limit, and the non-resident enterprise shall declare and pay taxes within the time limit determined by the tax authorities; Non-resident enterprises that declare their own taxes before the tax authorities order them to pay within a time limit shall be regarded as paying taxes on schedule.
10. If the same income obtained by a non-resident enterprise occurs in multiple places in China and involves multiple competent tax authorities, when filing and paying the unpaid tax in accordance with Article 39 of the Enterprise Income Tax Law, it may choose a place to handle the tax filing and payment specified in Article 9 of this announcement. The competent tax authorities in the place where the declaration is accepted shall, within 5 working days after the declaration is accepted, send the Contact Letter on Tax Matters of Non-resident Enterprises (see Annex) to the competent tax authorities in the place where the withholding agent is located and where the same income occurs, and inform the non-resident enterprises of the tax-related matters.
Eleven, the competent tax authorities may require taxpayers, withholding agents and other interested parties who know the situation to provide contracts and other relevant information related to tax withholding. Withholding agents shall set up tax withholding account books and contract data files to accurately record the income tax withholding of non-resident enterprises.
Twelve, in accordance with the provisions of Article 37 of the Enterprise Income Tax Law, the withholding agent shall withhold and remit the tax, and the competent tax authorities at the place where the withholding agent is located shall order the withholding agent to pay the tax in accordance with the provisions of Article 23 of the Administrative Punishment Law of the People's Republic of China, and shall investigate the responsibility of the withholding agent according to law; If it is necessary to recover taxes from taxpayers, it shall be executed by the competent tax authorities in the place where the income occurs according to law. Where the location of the withholding agent is inconsistent with the location where the income occurs, the competent tax authorities responsible for tax recovery shall verify the relevant information through the competent tax authorities where the withholding agent is located; The local competent tax authority where the withholding agent is located shall, within five working days from the date when it is legally recognized that the tax payable has not been withheld, send a contact letter on tax matters of non-resident enterprises to the local competent tax authority where the income occurs, informing the non-resident enterprises of tax-related matters.
Thirteen, the competent tax authorities in accordance with the provisions of article twelfth of this announcement to recover the tax payable by non-resident enterprises, can take the following measures:
(1) Ordering non-resident enterprises to declare and pay tax payable within a time limit.
(2) Collect and verify relevant information about other income items of non-resident enterprises in China and their payers, issue a Notice on Tax Matters to the payers of other items, and recover unpaid taxes and late fees from other income items of non-resident enterprises according to legal procedures.
Where the location of the payer of other projects is inconsistent with the location where the tax revenue is withheld, the competent tax authorities where the payer of other projects is located shall cooperate and assist.
Fourteen, according to the provisions of this announcement, the withholding agent has actually paid the amount that should be withheld from the source, but failed to pay the tax payable within the prescribed time limit, and under any of the following circumstances, it shall be treated as the withholding tax has not been paid in accordance with the provisions of relevant laws and administrative regulations:
(1) The withholding agent has clearly informed the payee that the tax has been withheld;
(2) The tax payable has been listed separately in the financial accounting treatment;
(3) The tax payable has been separately deducted or amortized in its tax return;
(4) Other evidence to prove that the tax has been withheld.
Except in the circumstances specified in the preceding paragraph, if the tax that should be withheld by the source according to the provisions of this announcement is not remitted to the warehouse within the prescribed time limit, it shall be treated as the tax that should be withheld and handled in accordance with the provisions of relevant laws and administrative regulations.
Fifteen, this announcement is inconsistent with the tax agreement and its relevant provisions, in accordance with the tax agreement and its relevant provisions.
Sixteen, the withholding agent is located in the competent tax authorities for the withholding agent's income tax authorities.
The income stipulated in Article 7 of the Regulations for the Implementation of the Enterprise Income Tax Law shall be determined by the competent tax authorities in the place where the income occurs according to the following principles:
(a) the income from the transfer of real estate shall be the tax authorities of the country where the real estate is located.
(2) The income from the transfer of equity investment assets shall be the income tax of the invested enterprise.
(3) Income from equity investment such as dividends and bonuses shall be collected by the competent income tax authority of the enterprise that distributes the income.
(4) Income from interest, rent and royalties shall be collected by the competent income tax authority of the unit or individual that undertakes or pays the income.
Seventeen. This announcement shall come into force as of 20 17 12 1. The provisions of the second and third paragraphs of Article 7 and the second paragraph of Article 9 of this announcement may be applicable to the income that has occurred before the implementation of this announcement but has not been processed. The following provisions shall be abolished as of 20 17 12 1:
(1) Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Income Tax Withholding Sources of Non-resident Enterprises (Guo Shui Fa [2009] No.3).
(2) The following statement in Item (3) of Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Tax Administration of Non-residents (Guo Shui Fa [2009] No.32):
"All localities should implement the withholding registration and contract filing system in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Income Tax Withholding and Remittance of Non-resident Enterprises" (Guo Shui Fa [2009] No.3), guide withholding agents to timely and accurately withhold and remit tax payable, establish management ledgers and management files, and recover tax evasion ".
(3) Item 3, Item 2, Article 4 of State Taxation Administration of The People's Republic of China's Opinions on Strengthening Tax Collection and Management to Promote Plugging and Increasing Income (Guo Shui Fa [2009] No.85) is as follows:
"In accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Income Tax Withholding and Remittance of Non-resident Enterprises" (Guo Shui Fa [2009] No.3), the withholding registration and contract filing system shall be implemented to guide withholding agents to timely and accurately withhold tax payable and establish management ledgers and files ".
(4) Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Strengthening Enterprise Income Tax Management of Non-resident Enterprises' Equity Transfer (Guoshuihan [2009] No.698).
(5) Article 9 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Collaborative Taxation of Non-resident Enterprises (Trial) (Guo Shui Fa [2010]19).
(VI) Article 36 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Enterprise Income Tax on Enterprise Restructuring Business (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 20 10/0 No.4).
(7) Articles 5 and 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Income Tax Management of Non-resident Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.201KLOC-0/No.24).
(8) The following statement is made in the third paragraph of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for Tax Administration of Non-resident Enterprises Engaged in International Transportation Business (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.37):
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Income Tax Withholding and Remittance of Non-resident Enterprises (Guo Shui Fa [2009] No.3).
(9) Paragraph 2 of Article 8 of the Announcement of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection of Enterprise Income Tax on Indirect Transfer of Property by Non-resident Enterprises (State Taxation Administration of The People's Republic of China Announcement No.7 of 20 15).