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Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterpris by Asssment
非居民企业所得税核定征收管理办法
Issue: June 2010
CLP Reference: 3230/10.02.20
PRC Reference: 国税发 [2010] 19号
Promulgated: 20 February 2010
Effective: 20 February 2010
(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)
Guo Shui Fa [2010] No.19
Article 1:The Measures have been formulated pursuant to the PRC Enterpri Income Tax Law (the Enterpri Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the asssment and levy of enterpri income tax on non-tax-resident enterpris.
(国家税务总局于二零一零年二月二十日发布施行。)
freekick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。
Article 2:The Measures apply to the non-tax-resident enterpris specified in the cond paragraph of Article 3 of the Enterpri Income Tax Law. The means for asssing the enterpri income tax of the resident reprentative offices of foreign enterpris shall be handled in accordance with relevant provisions.
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。
Article 3:A non-tax-resident enterpri shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its accounting bad on lawful and valid documents, accurately calculate its taxable income bad on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterpri income tax.
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。
哈利波特男主角
Article 4:If a non-tax-resident enterpri has incomplete account books, there are gaps in its documentation that make the checking of its accounts impossible or the accurate calculation and truthful filing of its taxable income is not possible due to another reason, the tax authority shall have the authority to asss its taxable income by one of th
mars的意思
e following methods.
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) Asssment of taxable income bad on total revenue: applicable to non-tax-resident enterpris that can accurately calculate their income or deduce their total revenue by reasonable means but cannot accurately calculate their costs and expens. The formula therefor is as follows:
（一）按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。计算公式如下：
taxable income = total revenue × profit rate determined by the tax authority.
应纳税所得额belly是什么意思=收入总额×经税务机关核定的利润率
(2) Asssment of taxable income bad on costs and expens: applicable to non-tax-re
sident enterpris that can accurately calculate their costs and expens but cannot accurately calculate their total revenue. The formula therefor is as follows:
idiosyncratic（二）按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。计算公式如下：
taxable income = total of costs and expens ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.
应纳税所得额vox angeli=成本费用总额/（havebeento1－经税务机关核定的利润率）×经税务机关核定的利润率
ft什么意思(3) Asssment of taxable income bad on revenue converted from operational expenditures: applicable to non-tax-resident enterpris that can accurately calculate their operational expenditures but cannot accurately calculate their total revenue and their costs and expens. The formula therefor is as follows:
（三）按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。计算公式：
taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.
大连翻译社应纳税所得额=经费支出总额/（1－经税务机关核定的利润率－营业税税率）×经税务机关核定的利润率
Article 5:A tax authority may asss a non-tax-resident enterpri’s profit rate bad on the following rates:
第五条 税务机关可按照以下标准确定非居民企业的利润率：
(1) for enterpris engaging in project contracting, design and consulting rvices, a profit rate of 15% to 30%;
（一）从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；
(2) for enterpris providing management rvices, a profit rate of 30% to 50%; and
（二）从事管理服务的，利润率为30%-50%；
过去进行时
(3) for enterpris providing other rvices or engaging in business activities other than the provision of rvices, a profit rate of not less than 15%.
