Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Scope of New Enterprise Income Tax Collection and Management
Guo Shui Fa [2008] 120 No.
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to thoroughly implement Scientific Outlook on Development and further improve the quality and efficiency of enterprise income tax collection and management, with the consent of the State Council, we hereby notify you of the adjustment of the scope of enterprise income tax collection and management newly established after 2009 as follows:
I. Basic provisions
Taking 2008 as the base year, before the end of 2008, the enterprise income tax payers managed by the State Taxation Bureau and the Local Taxation Bureau respectively will not be adjusted. Among the new corporate income tax payers since 2009, the corporate income tax of enterprises that should pay value-added tax is managed by State Taxation Administration of The People's Republic of China; The enterprise income tax subject to business tax shall be managed by the local taxation bureau.
At the same time, since 2009, the scope of income tax collection and management of the following new enterprises shall be implemented in accordance with the following provisions:
(1) The enterprise income tax of enterprises with total enterprise income tax in the central government and enterprises that pay business tax in the State Taxation Bureau shall be managed by the State Taxation Bureau.
(2) The enterprise income tax of banks (credit cooperatives) and insurance companies shall be managed by the State Taxation Bureau, and the enterprise income tax of other financial enterprises except the above provisions shall be managed by the local taxation bureau.
(3) The enterprise income tax of foreign-invested enterprises and resident representative offices of foreign enterprises is still managed by the State Taxation Bureau.
Two. Provisions on several specific issues
(a) domestic units and individuals to non-resident enterprises pay the income stipulated in the third paragraph of Article 3 of the Enterprise Income Tax Law of People's Republic of China (PRC), and the enterprise income tax that should be withheld from the income shall be collected and managed by the competent state taxation bureau or local taxation bureau of the domestic units and individuals who pay the income.
(2) For enterprises that have set up cross-regional consolidated tax payment before the end of 2008, the corporate income tax collection and management departments of newly established branches since 2009 should be consistent with the corporate income tax collection and management departments of the head office; Since 2009, the head office should divide the tax collection and management ownership according to the principle defined in the Basic Provisions for newly added enterprises that operate and pay taxes in a consolidated way across regions, and the enterprise income tax management departments of its branches should also be consistent with those of the head office.
(three) enterprises exempted from turnover tax according to the provisions of the tax law shall determine the ownership of enterprise income tax collection and management according to the types of exemption from turnover tax; The enterprise income tax of an enterprise that pays neither value-added tax nor business tax shall be temporarily managed by the local taxation bureau.
(four) enterprises that pay both value-added tax and business tax shall, in principle, declare themselves at the time of tax registration, and determine the ownership of collection and management according to the turnover tax payable by their main business; If the main business of an enterprise cannot be determined at the time of tax registration, the first business indicated in the industrial and commercial registration shall prevail; Once confirmed, it will not be adjusted in principle.
(5) Newly-established enterprises since 2009 refer to enterprises established in accordance with the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Determination Standards of Preferential Policies for Newly-established Enterprises (Caishui [2006] 1No.) and relevant regulations.
Third, the local State Taxation Bureau and the local taxation bureau should strengthen communication and coordination, study and solve new problems in the implementation process in a timely manner, and ensure that the adjustment plan for the scope of collection and management is put in place in line with the principle of ensuring that taxes are not lost and that taxpayers are not burdened.
This notice shall be implemented as of June 65438+ 10/day, 2009.
Press release issued on 16 December 2008