Article 1 In order to strengthen the administration of enterprise income tax collection and further standardize the administration of enterprise income tax settlement and payment, these Measures are formulated in accordance with the relevant provisions of the People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations (hereinafter referred to as the Enterprise Income Tax Law and its implementing regulations) and the People's Republic of China (PRC) Tax Collection and Management Law and its implementing regulations (hereinafter referred to as the Tax Administration Law and its implementing regulations).

Article 2 The final settlement of enterprise income tax refers to the taxpayer's self-calculation of taxable income and payable income tax for this tax year within five months from the end of the tax year or within 60 days from the date of actual business termination according to tax laws, regulations, rules and other relevant provisions of enterprise income tax. According to the monthly or quarterly advance payment of enterprise income tax, determine the amount to be supplemented or refunded in this tax year, fill in the annual tax return of enterprise income tax, and handle the annual tax return of enterprise income tax with the competent tax authorities. Article 3 Where a taxpayer engages in production or business operation (including trial production or trial business operation) during the tax year or terminates its business operation in the middle of the tax year, whether it is during the tax reduction or exemption period, whether it is profit or loss, the enterprise income tax shall be settled and paid in accordance with the Enterprise Income Tax Law, its implementing regulations and the relevant provisions of these Measures. Taxpayers who collect enterprise income tax according to the approved quota shall not make final settlement. Article 4 Taxpayers shall settle and pay the tax refund within five months from the end of the tax year. In case of dissolution, bankruptcy, cancellation and other termination of production and operation in the middle of the year, taxpayers should declare to the competent tax authorities before liquidation, and make final settlement and payment within 60 days from the date of actual termination of operation, so as to settle the payable and refundable enterprise income tax; Taxpayers who terminate their tax obligations according to law under other circumstances shall, within 60 days from the date of stopping production and operation, handle the final settlement of enterprise income tax for the current period with the competent tax authorities. Article 5 A taxpayer's prepayment of enterprise income tax declaration in February or the fourth quarter of 65438 shall be completed within 15 days after the end of the tax year, and the enterprise income tax of the current year shall be settled after the prepayment declaration. Article 6 Matters that taxpayers need to report to the tax authorities for examination and approval or filing shall be handled in a timely manner in accordance with the relevant procedures, time limit and the requirements of submitting materials before handling the annual tax return of enterprise income tax. Article 7 Taxpayers shall, in accordance with the Enterprise Income Tax Law and its implementing regulations and the relevant provisions of enterprise income tax, correctly calculate the taxable income and payable income tax, truthfully and correctly fill in the annual enterprise income tax return and its schedules, submit relevant information completely and timely, and bear legal responsibility for the authenticity, accuracy and completeness of the tax return. Article 8 When handling the annual tax return of enterprise income tax, taxpayers shall truthfully fill in the following relevant information: (1) the annual tax return of enterprise income tax and its schedule;

(2) Financial statements; (3) Relevant information for filing; (four) the basic situation of the head office and branches, the way of tax collection of branches, and the advance payment of taxes of branches; (5) If an intermediary agency is entrusted to file tax returns, an agency contract signed by both parties shall be issued, and a report issued by the intermediary agency including items, reasons, basis, calculation process, adjusted amount, etc. A tax adjustment statement should be attached; (six) involving related party business, and submit the "People's Republic of China (PRC) * * * and China Annual Related Business Report"; (seven) other relevant information required by the competent tax authorities. Taxpayers who file annual enterprise income tax returns electronically shall keep relevant materials or attach quality tax returns in accordance with relevant regulations. Article 9 If a taxpayer is unable to file an annual enterprise income tax return or complete the annual enterprise income tax return materials within the final settlement period due to force majeure, it shall apply for an extension of filing in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation. Article 10 If a taxpayer finds that the enterprise income tax declaration of the current year is wrong during the final settlement, he may re-apply for the annual enterprise income tax declaration during the final settlement. Article 11 If the enterprise income tax paid in advance by the taxpayer in the tax year is less than the payable enterprise income tax, the payable enterprise income tax shall be settled and settled within the settlement period; If the prepaid tax exceeds the taxable amount, the competent tax authorities shall refund the tax in time in accordance with the provisions, or with the consent of the taxpayer, deduct the enterprise income tax payable in the next year. Article 12 If a taxpayer is unable to pay enterprise income tax within the period of final settlement due to special difficulties, it shall go through the formalities of applying for extension of tax payment in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation. Article 13 For taxpayers who pay enterprise income tax in combination with cross-regional operations, the head office that uniformly calculates the taxable income and payable income tax shall, in accordance with the above provisions, handle the annual tax return of enterprise income tax with the local competent tax authorities during the period of final settlement, and make final settlement. Branches shall not make final settlement, but shall submit the operating income and expenses of branches to the local competent tax authorities, and then report them to the head office for unified final settlement. The head office shall incorporate the operating income and expenditure of branches and their subordinate institutions into the final settlement of the head office and submit it to the competent tax authorities where the branches are located. Article 14 The enterprise group and the parent company of the group (hereinafter referred to as the remitting enterprise) that is approved to pay enterprise income tax in combination shall submit the annual tax return of enterprise income tax to the competent tax authorities where the remitting enterprise is located within the period of final settlement. The relevant materials specified in Article 8 of these Measures and the annual enterprise income tax return of each member enterprise, so as to uniformly handle the enterprise income tax settlement of the remitted enterprise and its member enterprises. Remittance enterprises shall, according to the requirements of the time limit for final settlement and payment, independently determine the time limit for their member enterprises to submit the relevant materials specified in Article 8 of these Measures to remittance enterprises. The above information submitted by the member enterprises to the remittance enterprises shall be audited by the competent tax authorities where the member enterprises are located. Article 15 If a taxpayer fails to make final settlement within the prescribed time limit, or fails to submit the information listed in Article 8 of these Measures, it shall be handled in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation. Article 16 The tax authorities at all levels shall, in light of local conditions, make unified arrangements and organize the settlement and payment of each tax year. The management of final settlement and payment shall be organized and implemented by the department responsible for the daily management of enterprise income tax. All functional departments within the tax authorities should fully coordinate and do a good job in the management of final settlement and payment. Seventeenth tax authorities at all levels should take the initiative to provide tax services for taxpayers before and during the final settlement. (a) publicity in various forms to help taxpayers understand the enterprise income tax policy, collection and management system and tax payment procedures; (two) actively carry out tax counseling to help taxpayers understand the scope, time requirements, materials submitted and other matters that should be paid attention to. (three) when necessary, organize tax training to help taxpayers pay enterprise income tax. Article 18 The competent tax authorities shall promptly issue to taxpayers forms, vouchers, bills and account books for settlement and payment. Article 19 When accepting the taxpayer's annual enterprise income tax return and relevant materials, the competent tax authorities shall promptly inform the enterprise to supplement relevant materials or incomplete items in accordance with regulations. Article 20 After accepting the taxpayer's annual tax returns, the competent tax authorities shall examine the logicality of the taxpayer's annual tax returns and the completeness and accuracy of relevant materials. The audit focus mainly includes: (1) whether the taxpayer's annual enterprise income tax return and its schedules are consistent with the figures of related items in the enterprise financial statements, whether the logical relationship between the items corresponds, and whether the calculation is correct. (two) whether the taxpayer has made up the losses in the previous year and the losses that should be made up in the next year. (three) whether the taxpayer meets the conditions of tax preference, and whether the confirmation and application of tax preference conform to the prescribed procedures. (4) Whether the property loss deducted by the taxpayer before tax is true and whether it conforms to the relevant prescribed procedures. Whether the property losses deducted by the branches of taxpayers who pay enterprise income tax in a consolidated manner across regions have been certified by the competent tax authorities where the branches are located. (5) Whether the taxpayer has a tax payment voucher for prepaying enterprise income tax, and whether the prepaid amount listed in the tax payment voucher is true. Whether the tax paid in advance by taxpayers and their branches who collect and pay enterprise income tax across regions is consistent with the amount allocated in the Distribution Table of People's Republic of China (PRC) Enterprise Income Tax Collection Branches. (six) whether the data and logical relationship between the taxpayer's enterprise income tax and other taxes are consistent. [2] Article 21 The competent tax authorities shall, in combination with the advance payment of enterprise income tax and the daily collection and management of taxpayers, conduct a preliminary examination of the annual enterprise income tax return and its schedules submitted by taxpayers, and timely handle matters such as enterprise income tax payment, tax refund or payment of income tax payable for the next year in accordance with the prescribed procedures. Twenty-second tax authorities should do a good job in the collaborative management of cross-regional summary tax payment enterprises and summary tax payment enterprises. (1) When the head office of a consolidated tax paying enterprise and the local competent tax authorities review the consolidated tax returns of the enterprise, they shall send a tax investigation letter to the local competent tax authorities of their branches or member enterprises if they find that the declaration contents of their branches or member enterprises need further verification; The local competent tax authorities of the branches or member enterprises shall investigate and verify the investigation items within the required time limit, and send the verification results to the local competent tax authorities of the head office or enterprise. (2) After the head office and the local competent tax authorities of the remitting enterprises receive the verification results from the local competent tax authorities of the branches or member enterprises, they shall make corresponding adjustments to the taxable income and income tax payable declared by the head office and the remitting enterprises.

Measures for the administration of income tax settlement of non-resident enterprises

In order to regulate the final settlement of income tax of non-resident enterprises, these measures are formulated in accordance with the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and its implementing regulations, the Law of People's Republic of China (PRC) on Tax Collection and Management (hereinafter referred to as the Tax Administration Law) and its implementing rules. I. Objects of Settlement and Payment (1) Non-resident enterprises (hereinafter referred to as enterprises) established in accordance with the laws of foreign countries (regions), whose actual management institutions are not in China, but have established institutions and places in China, regardless of profits or losses, shall participate in the settlement and payment of income tax in accordance with the Enterprise Income Tax Law and these Measures. (2) In any of the following circumstances, an enterprise may not participate in the income tax settlement of the current year: 1. Temporary contracting of projects and provision of labor services in China are less than 1 year, business activities are terminated in the middle of the year, and taxes have been settled; 2. The account has been cancelled during the settlement period; 3. Others may not participate in the annual income tax settlement with the approval of the competent tax authorities. (1) An enterprise shall, within five months after the end of the year, submit an annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund. (2) Where an enterprise terminates its business activities in the middle of the year, it shall, within 60 days from the date of actual termination, handle the final settlement and payment of enterprise income tax for the current period with the tax authorities. Three. (1) When handling the annual income tax return, an enterprise shall truthfully fill in the following statements and materials: 1. Annual enterprise income tax return and its schedule; 2. Annual financial accounting report; 3. Other relevant materials required by the tax authorities. (2) If an enterprise is unable to submit the annual income tax return within the prescribed time limit due to special reasons, it shall file an application for extension of filing with the competent tax authorities within five months from the end of the year. With the approval of the competent tax authorities, the reporting period may be appropriately extended. (3) If an enterprise declares tax by electronic means, it shall attach newspaper-quality tax declaration materials. (4) If an enterprise entrusts an intermediary agency to file annual enterprise income tax returns, the original power of attorney signed by the client shall be attached. (5) If an enterprise needs to apply for income tax refund after filing its annual income tax, it shall, after receiving the Notice on Tax-related Matters of Final Settlement and Payment of Income Tax for Non-resident Enterprises (see Annex 1 and Annex 2) served by the competent tax authorities, go through the formalities of tax refund or refund within the prescribed time limit according to the requirements of the competent tax authorities. (VI) For enterprises that have been approved to pay income tax on a consolidated basis, the institution or place that carries out consolidated tax payment (hereinafter referred to as the remittance institution) shall, before May 3 1 every year, obtain the Certificate of Remittance and Payment of Enterprise Income Tax for Non-resident Enterprises (hereinafter referred to as the remittance certificate, see Annex 3) from the competent tax authorities where the remittance institution is located; Other institutions and places of enterprises (hereinafter referred to as other institutions) shall submit summary tax return vouchers and their financial and accounting reports to the local competent tax authorities before June 30 each year. If other institutions fail to provide consolidated tax return vouchers to the local competent tax authorities within the above-mentioned prescribed time limit, and the remittance institution fails to provide approval documents for deferred tax return, the local competent tax authorities shall be responsible for checking, verifying or approving the taxable income of other institutions, and collecting overdue taxes and imposing penalties. (seven) enterprises need to postpone the payment of late fees due to special difficulties, in accordance with the relevant provisions of the tax administration law and its detailed rules for implementation. (8) If an enterprise finds that the annual income tax declaration is incorrect within the time limit for income tax settlement, it shall re-apply for the annual income tax declaration to the competent tax authorities within 5 months after the end of the year. (nine) the last day of the enterprise reporting period is a legal holiday, and the day after the holiday is the last day of the reporting period; If there are legal holidays for more than three consecutive days within the time limit, it shall be postponed according to the number of holiday days. Four. Legal liability (1) If an enterprise fails to file an annual income tax return within the prescribed time limit, delays the filing without the approval of the competent tax authorities, or the information submitted is incomplete and does not meet the requirements, it shall make a supplementary report within the prescribed time limit after receiving the Notice of Ordering Correction within a Time Limit served by the competent tax authorities. If an enterprise fails to submit the annual income tax return within the prescribed time limit and fails to do so without the approval of the competent tax authorities, the competent tax authorities may, in addition to ordering it to submit within a time limit, impose a fine of less than 2,000 yuan in accordance with the provisions of the Tax Administration Law, and impose a fine of more than 2,000 yuan 10000 yuan on those who fail to file within the time limit, and at the same time, verify their annual tax payable and order them to pay within a time limit. Enterprises should pay taxes within the prescribed time limit after receiving the Notice of Approval of Income Tax for Non-resident Enterprises (see Annex 4) served by the competent tax authorities. (2) If an enterprise fails to complete the final settlement of income tax within the prescribed time limit, the competent tax authorities shall, in addition to ordering it to complete it within the prescribed time limit, impose a late fee on it in accordance with the provisions of the Tax Administration Law. (3) Tax disputes between enterprises and tax authorities shall be handled in accordance with the relevant provisions of the Tax Administration Law. Five, this approach since 2008.