Since January 1, 2008, the "Enterprise Income Tax Law of the People's Republic of China" has come into effect. Domestic-funded enterprises and foreign-related enterprises will implement a unified enterprise income tax system. Within the country, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are taxpayers of corporate income tax (note: excluding natural persons in sole proprietorships and partnerships), and shall pay corporate income tax in accordance with the provisions of this law.
Enterprises are divided into resident enterprises and non-resident enterprises. The following issues should be paid attention to in the final settlement and settlement:
1. Final settlement and settlement of resident enterprise income tax
Since Starting from January 1, 2009, the relevant regulations for the final settlement and settlement of corporate income tax for resident enterprise taxpayers are as follows:
(1) The concept of resident enterprise
Refers to the enterprise that is legally located in China Established, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management body in China.
Established in China in accordance with the law, including enterprises, institutions, social groups and other income-generating organizations established in China in accordance with Chinese laws and administrative regulations.
Established in accordance with the laws of a foreign country (region), including enterprises established in accordance with the laws of a foreign country (region) and other organizations that obtain income.
The actual management agency refers to the agency that implements substantial and comprehensive management and control over the enterprise's production operations, personnel, accounts, property, etc.
(2) Determination of income and place of tax payment
Resident enterprises shall pay corporate income tax on their income from sources within and outside China. Unless otherwise provided by tax laws and administrative regulations, resident enterprises shall use the place of registration of the enterprise as the place of tax payment; but if the place of registration is overseas, the place of tax payment shall be the place of actual management agency.
If a resident enterprise establishes a business institution without legal person status in China, it shall calculate and pay corporate income tax on a consolidated basis.
(3) Concept of final settlement and payment
The final settlement of corporate income tax refers to the taxpayer’s five months from the end of the tax year or the date of actual termination of business operations. Within 60 days, in accordance with tax laws, regulations, rules and other relevant corporate income tax regulations, calculate the taxable income and income tax payable for the current tax year by yourself, and determine the amount of corporate income tax payable for the tax year based on the amount of monthly or quarterly prepayment of corporate income tax. The act of making up or refunding the amount of tax, filling out the annual corporate income tax return, filing the annual corporate income tax return with the competent tax authority, providing relevant information required by the tax authority, and settling the annual corporate income tax.
(4) Accounting Scope
Any taxpayer who engages in production or operation (including trial production and trial operation) during the tax year, or terminates business activities in the middle of the tax year, regardless of Whether during the period of tax reduction or tax exemption, regardless of profit or loss, the final settlement of corporate income tax shall be carried out in accordance with the relevant provisions of the Corporate Income Tax Law and its Implementation Regulations and these Measures.
Taxpayers who collect corporate income tax at a fixed amount will not make final settlements.
(5) Final settlement period
1. An enterprise uses a tax year (from January 1st to December 31st in the Gregorian calendar) as the liquidation period. Taxpayers shall pay tax themselves. Within 5 months from the end of the year, the final settlement shall be made and the corporate income tax payable and refundable shall be settled.
Since January 1, 2008, foreign enterprises will all use the calendar year as the tax year, and calculate and pay corporate income tax in accordance with the tax rate stipulated in the "Enterprise Income Tax Law of the People's Republic of China".
2. If an enterprise opens business or terminates its business activities in the middle of a tax year, so that the actual operating period of the tax year is less than twelve months, the actual operating period shall be regarded as one tax year.
If a taxpayer encounters dissolution, bankruptcy, cancellation, or other circumstances that terminate production and operations in the middle of the year and needs to conduct corporate income tax liquidation, it should report to the competent tax authority before liquidation and within 60 days from the date of actual termination of operations. , handle the current corporate income tax settlement and settlement with the tax authorities, and settle the corporate income tax payable and refundable.
3. If a taxpayer has other circumstances that terminate its tax obligations in accordance with the law, it shall handle the final settlement of corporate income tax for the current period with the competent tax authority within 60 days from the date of cessation of production and operation.
(6) Prepayment of tax
1. General provisions
(1) Corporate income tax shall be prepaid according to the actual monthly or quarterly profit; Or if it is difficult to prepay the actual quarterly profit, you can prepay according to the monthly or quarterly average amount of taxable income in the previous tax year, or according to other methods approved by the tax authorities.
In order to ensure that the full amount of tax is paid into the treasury in a timely manner, the tax authorities will levy corporate income tax based on the actual profit amount prepayment method for enterprises that are included in the local key tax source management. For those that do not make adjustments as required, the enterprise will further strengthen the Income tax prepayment management and adjustments.
(2) Based on the company’s prepayment and final settlement of corporate income tax in the previous year, the tax authorities will adjust the annual corporate income tax prepayment to the corporate income tax payable. Method of prepayment or amount of prepayment of tax.
(3) In principle, the tax authorities should account for no less than 70% of the annual corporate income tax prepaid tax in the current year's corporate income tax treasury (prepayment amount and final settlement amount), and strive to increase the prepayment amount. Pay tax proportion to prevent delays in tax receipt.
(4) The tax authorities will treat enterprises that have suffered losses for more than three consecutive years, long-term meager profits and losses, sudden profits and losses, a shift from profit to loss after the expiration of the tax exemption period, or abnormal changes in taxable income, as The focus of the final settlement assessment is to strengthen daily monitoring and inspection in response to the problems discovered in the final settlement and changes in tax sources, and plug the loopholes in collection and management.
(5) The tax authorities will strengthen the management of corporate income tax industries, and conduct industry-specific information collection and forecasting in accordance with the requirements of the operating guidelines for corporate income tax management in banking, real estate, catering, steel, tobacco, electricity, and construction industries. Pay analysis, tax assessment and daily verification, etc., focus on research and formulation of corporate income tax management methods for the construction industry, and promote professional management.
(6) The tax authorities will strengthen the supervision of consolidated tax paying enterprises. Clarify the criteria for determining secondary branches and strengthen the management of affiliated non-corporate branches; do a good job in supervision and management of tax distribution and property loss expenditures for consolidated tax-paying enterprises, and prevent undivided and under-divided taxes from consolidated tax-paying enterprises. Problems such as leakage and leakage of pipes occur.
(7) The tax authorities will strengthen the review and identification of corporate income tax preferences, conduct dynamic management, and stop all corporate income tax taxpayers who do not meet the conditions from enjoying tax preferences.
2. Special provisions
(1) Prepayment of income tax for small and low-profit enterprises
①Conditions:
The enterprise shall calculate the actual profit of the year For prepayment of income tax, if the previous year met the conditions for small and low-profit enterprises stipulated in Article 92 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", it specifically refers to enterprises engaged in non-restricted and prohibited industries by the state and meeting the following conditions:
First, industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
Second, others For enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million yuan.
②Prepayment calculation:
First, fill in the "Monthly (Quarterly) Tax Return of the People's Republic of China Enterprise Income Tax (Type A)" (National Tax When submitting the document (Annex 1) of Letter [2008] No. 44, the product of "total profit" and 5 in line 4 is temporarily filled in the "amount of income tax reduction" in line 7.
Second, in the conditions of small and low-profit enterprises, the "number of employees" is calculated based on the average number of employees of the enterprise throughout the year, and the "total assets" are calculated based on the average total assets of the enterprise at the beginning and end of the year. ?
③ Final settlement:
After the end of the tax year, the competent tax authority shall verify whether the enterprise meets the conditions of a small and low-profit enterprise based on the relevant indicators of the enterprise that year.
If the relevant indicators of the enterprise do not meet the conditions of small and low-profit enterprises in the current year, but the amount of income tax reduction or exemption has been calculated according to the above regulations, the amount of income tax reduction or exemption calculated according to the above regulations must be paid back when the annual settlement is made.
(2) Prepayment of corporate income tax for real estate development companies
Since January 1, 2008, for resident taxpayers engaged in real estate development and business operations.
①Profit calculation
If a real estate development enterprise prepays corporate income tax in quarters (or months) based on the actual profits of the year, the development and construction of residential, commercial buildings and other The pre-sale income obtained from the pre-sale of buildings, attachments, supporting facilities and other developed products before completion shall be calculated quarterly (or monthly) according to the prescribed expected profit rate, and shall be included in the total profit estimate. After the development product is completed and the tax cost is settled, it will be adjusted according to the actual profit. and If it is located in the suburbs, it shall not be less than 20; if it is located in prefecture-level cities, regions, leagues, prefectures, urban areas and suburbs, it shall not be less than 15; if it is located in other areas, it shall not be less than 10.
Second, affordable housing development projects
Economic housing development projects comply with the requirements of the Ministry of Construction, the National Development and Reform Commission, the Ministry of Land and Resources, and the People's Bank of China on the issuance of lt; economically affordable housing development projects. According to the "Notice of Housing Management Measures" (Jianshefang [2004] No. 77) and other relevant regulations, it shall not be less than 3.
③Amount of prepaid tax
If a real estate development enterprise prepays corporate income tax based on the actual profits of the year, the development and construction of residential buildings, commercial buildings and other buildings and attachments , supporting facilities and other developed products, the pre-sale income obtained from pre-sale sales before completion shall be calculated quarterly (or monthly) according to the prescribed expected profit rate, and the estimated profit amount shall be paid in advance.
(3) High-tech Enterprises
For enterprises that have been recognized as having obtained a "High-tech Enterprise Certificate", they shall be subject to the "Notice of the State Administration of Taxation on the Administration of Enterprise Income Tax Reductions and Reductions" ( According to the provisions of Guoshuifa [2008] No. 111), prepayment of tax shall be handled at a tax rate of 15%.
For enterprises that have been recognized as having obtained the "High-tech Enterprise Certificate" and have prepaid taxes at the 25 tax rate since 2008, the tax amount calculated based on the difference between the 25 and 15 tax rates can be prepaid in December 2008. The tax that should be paid in advance shall be offset when paying.
(4) Wholly foreign-owned banks operating across regions
Since January 1, 2008, for cross-region (referring to across provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the same below) ) The summary taxation issues for operating wholly foreign-owned banks are as follows:
For cross-regional wholly foreign-owned banks that are restructured from branches established by foreign banks in China, their cross-regional operating branches shall be in accordance with the National Taxation The Notice of the General Administration on the issuance of the "Interim Measures for the Collection and Administration of Corporate Income Tax on Consolidated Taxes for Cross-Regional Operations" (Guo Shui Fa [2008] No. 28) stipulates that corporate income tax should be paid in advance on site.
For the newly established cross-regional operating branches of wholly foreign-owned banks in the same year, the head office was unable to obtain relevant data on the operating income, employee wages and total assets of the newly established branches in the previous year. If taxes are allocated, newly established branches do not need to prepay corporate income tax on site in the first half of the following year.
Before the promulgation of this regulation, if the head office of a wholly foreign-owned bank does not allocate local prepayment taxes to its affiliated cross-regional operating branches, the affiliated cross-regional operating branches will no longer be required to pay taxes in advance during the future prepayment period. Pay on the spot. For cross-regional operating branches newly established by wholly foreign-owned banks in 2007, if corporate income tax has been prepaid locally, no adjustments will be made during the subsequent prepayment period.
(5) Enterprises engaged in research and development activities
From January 1, 2008, in order to encourage enterprises to carry out research and development activities, the pre-tax deduction and Regarding the implementation of preferential tax policies, the following expenses actually incurred in a tax year are allowed to be deducted in accordance with regulations when calculating taxable income.
① Scope of application:
First, resident enterprises with sound financial accounting and the ability to accurately collect research and development expenses.
Second, research and development activities refer to the creative application of new scientific and technological knowledge by resident enterprises in order to obtain new knowledge in science and technology (excluding humanities and social sciences), or to substantially improve technology, processes, and products ( services) and ongoing research and development activities with clear goals. Creative use of new scientific and technological knowledge, or substantial improvements in technology, processes, and products (services), refers to enterprises that have achieved valuable results in innovation in technologies, processes, and products (services) through research and development activities, and have a positive impact on the region (province). , autonomous regions, municipalities directly under the Central Government or cities under separate state planning), the technological and process leadership in relevant industries has a promoting effect, and does not include activities such as routine upgrading of enterprise products (services) or direct application of public scientific research results (such as direct adoption of public new processes, materials, devices, products, services or knowledge, etc.).
Third, engage in research on projects stipulated in the "High-tech Fields Supported by the State" and the "Guidelines for Key Fields of High-tech Industrialization (2007)" promulgated by the National Development and Reform Commission and other departments development activities.
②Deduction scope:
First, new product design fees, new process specification formulation fees, and technical book and material fees and material translation fees directly related to R&D activities.
Second, the costs of materials, fuel and power directly consumed in R&D activities.
Third, the wages, salaries, bonuses, allowances and subsidies of on-the-job personnel directly engaged in R&D activities.
Fourth, depreciation or leasing fees for instruments and equipment specifically used for research and development activities.
Fifth, amortization expenses of intangible assets such as software, patents, and non-patented technologies specifically used for research and development activities.
Sixth, mold, process equipment development and manufacturing costs specifically used for intermediate testing and product trial production.
Seventh, on-site test fees for exploration and development technology.
Eighth, fees for demonstration, review, and acceptance of R&D results.
For projects jointly developed by resident enterprises, if the above conditions are met, the research and development expenses borne by each partner shall be calculated as super deductions in accordance with regulations. For R&D expenses entrusted by an enterprise to external units for development, if the above conditions are met, the entrusting party shall calculate the super deduction in accordance with the regulations, and the entrusted party shall not make any further super deduction. For entrusted development projects, the entrusted party shall provide the entrusting party with detailed information on the expenditures of the R&D project. Otherwise, the expenditures of the entrusted development project shall not be subject to super deduction.
Expenses and expenditure items that are not allowed to be deducted before corporate income tax according to laws, administrative regulations and the State Administration of Taxation are not allowed to be included in research and development expenses. If a resident enterprise has not set up a special R&D institution or the enterprise R&D institution is also responsible for production and operation tasks, the R&D expenses and production and operation expenses should be separately accounted for, and each research and development expense should be accurately and reasonably calculated. If the division is unclear, no Implement super deduction.
Research and development expenses actually incurred by resident enterprises are allowed to be calculated and deducted based on the actual income tax when prepaying income tax in the middle of the year. When making annual income tax returns and final settlements at the end of the year, they will be deducted according to the "About Issuance of the The super deduction shall be calculated in accordance with the provisions of the "Notice on the Management Measures for Pre-tax Deduction of Enterprise Research and Development Expenses (Trial)" (Guo Shui Fa [2008] No. 116).
(6) Placement of disabled persons and other employed persons encouraged by the state
Since January 1, 2008, enterprises will be required to place disabled persons and other employed persons encouraged by the state. Wages paid are deducted when calculating taxable income.
The so-called super deduction of wages paid by enterprises to place disabled personnel means that when enterprises place disabled personnel, on the basis of actual deductions based on the wages paid to disabled employees, the wages paid to disabled employees shall be deducted according to the wages paid to disabled employees. 100 super deduction.
The so-called super deduction method for the wages paid by enterprises to resettle other employees encouraged by the state shall be separately stipulated by the State Council.
①Preferential policies
If an enterprise places disabled personnel, on the basis of deducting the actual wages paid to disabled employees, it can calculate the taxable income based on the wages paid to disabled employees. 100 additional deduction from wages.
Enterprises are allowed to calculate and deduct the wages paid to disabled employees according to the actual situation when filing corporate income tax prepayment declarations; when making annual corporate income tax declarations and final settlements at the end of the year, the above provisions shall be followed. Calculate super deductions.
②Scope of application
The relevant provisions of the "Law of the People's Republic of China on the Protection of Disabled Persons" apply to the scope of disabled persons.
③Applying conditions
To enjoy the 100-yuan additional deduction from the wages of resettled disabled employees, an enterprise must meet the following conditions:
First, each disabled employee must be resettled in accordance with the law The person has signed a labor contract or service agreement for more than 1 year (including 1 year), and every disabled person placed is actually working in the enterprise.
Second, each disabled person who is placed has paid full monthly social insurance such as basic pension insurance, basic medical insurance, unemployment insurance and work-related injury insurance as stipulated by the people's government of the district and county where the enterprise is located in accordance with national policies. .
Third, actual wages of no less than the applicable minimum wage approved by the provincial people's government in the district or county where the enterprise is located are actually paid to each disabled person placed through banks and other financial institutions on a regular basis.
Fourth, basic facilities should be available to place disabled people in jobs.
④Verification of the situation
After the enterprise's final settlement and settlement, the competent tax authorities will increase the corporate income tax for the placement of disabled persons when conducting daily management, tax assessment and tax inspection of the enterprise. Verify the deduction of discounts.
(7) Prepayment period
Enterprises shall prepay corporate income tax in monthly or quarterly installments and submit prepayment reports to the tax authorities within 15 days from the end of the month or quarter. Corporate income tax return, advance tax payment.
Taxpayers' corporate income tax prepayment declaration for December or the fourth quarter should be completed within 15 days after the end of the tax year. After the prepayment declaration, the final corporate income tax settlement for the year will be carried out.
After the implementation of the new Enterprise Income Tax Law on January 1, 2008, for enterprises outside Shenzhen and Xiamen Special Economic Zones as well as non-productive foreign-invested enterprises and domestic-funded enterprises in Shanghai Pudong New Area, the original monthly income tax rate was adopted. The prepayment method will be changed to quarterly prepayment in the first quarter of 2008; the enterprises that were originally approved to implement consolidated tax payment and adopt the monthly prepayment method will be changed to quarterly prepayment in the first quarter of 2008.
(8) Submission of information
1. General provisions
Matters that taxpayers need to submit to the tax authorities for approval, review or filing should follow relevant procedures , time limits and requirements for submission of materials and other relevant regulations should be handled in a timely manner before handling the annual corporate income tax return.
Taxpayers should correctly calculate the taxable income and income tax payable in accordance with the Enterprise Income Tax Law and its implementation regulations and the relevant provisions of enterprise income tax, and truthfully and correctly fill in the annual enterprise income tax return and its attachments. Forms, complete and timely submission of relevant information, and be legally responsible for the authenticity, accuracy and completeness of tax returns.
When taxpayers handle the annual corporate income tax return, they should truthfully fill in and submit the following relevant information:
(1) Annual corporate income tax return and its appendices;
p>
(2) Financial statements;
(3) Information related to filing matters;
(4) Basic information of the head office and branches, branch taxation methods, Prepayment of tax by branches;
(5) If an intermediary agency is entrusted with tax declaration, an agency contract signed by both parties shall be issued, and a document issued by the intermediary agency including the items, reasons, and basis for tax adjustment shall be attached. Reports on the calculation process, adjustment amounts, etc.;
(6) If business dealings with related parties are involved, the "Annual Related Business Dealings Report Form of the People's Republic of China and State-owned Enterprises" shall be submitted at the same time;
(7) Other relevant information required to be submitted by the competent tax authorities.
Taxpayers who use electronic means to handle annual corporate income tax returns should preserve relevant information or attach paper tax return information in accordance with relevant regulations.
2. Special provisions
(1) Prepayment of income tax for small and low-profit enterprises
When an enterprise prepays corporate income tax for the first time in the year, it must provide the competent tax authority with Relevant certification materials that the enterprise met the conditions of small and low-profit enterprises last year. If the competent tax authority verifies the relevant certification materials provided by the enterprise and determines that the enterprise did not meet the conditions of a small and low-profit enterprise last year, the enterprise shall not comply with the "Notice of the State Administration of Taxation on Prepayment of Income Tax for Small and Low-profit Enterprises" (State Taxation Letter [2008] 〕No. 251) document stipulates the filing of tax returns.
(2) Prepayment of corporate income tax for real estate development companies
Since January 1, 2008, for resident taxpayers engaged in real estate development and business operations.
When real estate development companies make initial tax returns for pre-sale income from affordable housing projects, they must attach documents approving the development and sales of affordable housing projects from relevant departments and other relevant supporting materials. Those that do not comply with the regulations or are not accompanied by approval documents from relevant departments and other relevant supporting materials will be subject to the regulations on the sale of non-affordable housing.
(3) Related Enterprises
When an enterprise submits its annual corporate income tax return to the tax authorities, it should attach the "Annual Related Business Transaction Report Form of the People's Republic of China and State Enterprises" 》.
(4) Enterprises engaged in research and development activities
From January 1, 2008, in order to encourage enterprises to carry out research and development activities, the pre-tax deduction and Regarding the implementation of preferential tax policies, when an enterprise applies for super deduction of research and development expenses, it should submit the following information to the competent tax authorities:
① Independent, entrusted, and cooperative research and development project plans and research and development expense budgets .
②The establishment and list of professionals of independent, entrusted, and cooperative research and development specialized agencies or project teams.
③A summary table of the research and development expenses incurred in the current year for independent, entrusted, and cooperative research and development projects.
④The resolution document of the general manager’s office meeting or the board of directors regarding the establishment of independent, entrusted, or cooperative research and development projects.
⑤Contracts or agreements for commissioned or cooperative research and development projects.
⑥A description of the effectiveness of the research and development project, a report on research results and other information.
(6) Placement of disabled persons and other employed persons encouraged by the state
Since January 1, 2008, enterprises will be required to place disabled persons and other employed persons encouraged by the state. Wages paid are deducted when calculating taxable income.
When enterprises make annual corporate income tax returns and final settlements at the end of the year, they must go through the filing procedures to enjoy the preferential corporate income tax super deduction and submit the required relevant information to the competent tax authorities:
①List of disabled employees who have been placed;
②Copy of the "Disabled Persons Card of the People's Republic of China" or the "Disabled Military Personnel Card of the People's Republic of China (Levels 1 to 8)"
③Other information required by the competent tax authorities.
(9) Delayed declaration
If a taxpayer is unable to file the annual corporate income tax return or prepare all the annual corporate income tax return materials during the settlement period due to force majeure, he/she should Apply for an extension of tax declaration in accordance with the provisions of the Tax Collection and Administration Law and its implementation rules.
If a taxpayer discovers an error in the current year's corporate income tax return during the final settlement period, he may re-apply for the annual corporate income tax return during the final settlement period.
(10) Backpayment and Credit
If a taxpayer prepays corporate income tax in a tax year that is less than the corporate income tax payable, the amount shall be paid during the final settlement period. The corporate income tax payable shall be settled within the period.
If the prepaid tax exceeds the tax payable, the competent tax authorities shall handle the tax refund in a timely manner in accordance with relevant regulations, or offset the corporate income tax payable in the next year with the consent of the taxpayer.
(11) Deferred payment
If a taxpayer is unable to make up payment of corporate income tax within the settlement period due to special difficulties, the tax payment shall be made in accordance with the Tax Collection and Administration Law and its implementation. According to the relevant provisions of the detailed rules, handle the procedures for applying for an extension of tax payment.
(12) Consolidated payment
For taxpayers who implement consolidated payment of corporate income tax for cross-regional operations, the head office that uniformly calculates taxable income and income tax payable shall, in accordance with the above It stipulates that within the final settlement period, the annual corporate income tax return must be submitted to the local competent tax authority for final settlement.
Branches do not perform final settlement and settlement, but the business income and expenditure of the branch shall be submitted to the tax authority in charge of the location of the branch before reporting to the head office for unified final settlement and settlement.
The head office shall include the business income and expenses of the branches and their affiliated institutions in the head office's final settlement and settlement and submit such information to the competent tax authorities where each branch is located.
(13) Consolidated payment
For enterprise groups that have been approved to implement consolidated payment of corporate income tax, the parent company of the group (hereinafter referred to as the remittance enterprise) shall, during the final settlement period, Submit to the tax authority in charge of the location of the remitting enterprise the consolidated and completed annual corporate income tax return of the remitting enterprise and each member enterprise, as well as the relevant information specified in the above submission materials and the annual corporate income tax return of each member enterprise, unified Handle the final settlement and settlement of corporate income tax for remittance companies and their member companies.
The remittance payment enterprise shall determine the time limit for its member enterprises to submit the relevant information specified in Article 8 of these Measures to the remittance payment enterprise on its own according to the time limit requirements for final settlement and settlement. The above information submitted by member enterprises to the remittance payment enterprise shall be reviewed by the competent tax authorities where the member enterprises are located.
(14) Legal Responsibilities
If a taxpayer fails to complete the settlement and settlement within the prescribed time limit, or fails to submit the information listed in the above submission materials, he shall be liable in accordance with the Tax Collection and Administration Law and The relevant provisions of its implementation rules shall be dealt with.
In the final settlement of corporate income tax in 2008, for individual policies determined after May 31, 2009, if tax adjustments are involved and corporate income tax needs to be refunded, taxpayers can do so in December 2009. If you submit a supplementary and corrected declaration to the tax authorities before the 31st, you will not be charged late fees or be held legally responsible.
Based on: "Enterprise Income Tax Law of the People's Republic of China" (Order No. 63 of the President of the People's Republic of China on March 16, 2007, the Fifth Session of the Tenth National People's Congress Adopted at the meeting), "Interpretation of the New Enterprise Income Tax Law" (State Administration of Taxation), "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" (State Council Decree No. 512) shall come into effect on January 1, 2007 December 6, 2008), "Notice of the State Administration of Taxation on the Prepayment of Corporate Income Tax" (Guo Shui Fa [2008] No. 17, January 30, 2008), "State Administration of Taxation on the Prepayment of Corporate Income Tax by Foreign Enterprises" Annual Notice on Relevant Issues" (Guo Shui Han [2008] No. 301, April 3, 2008), "Notice of the State Administration of Taxation on Prepayment of Income Tax for Small and Low-profit Enterprises" (Guo Shui Han [2008] No. 251, 20 March 21, 2008), "Notice of the State Administration of Taxation on the Prepayment of Income Tax for Real Estate Development Enterprises" (Guo Shui Han [2008] No. 299, April 7, 2008), "Notice of the State Administration of Taxation on the Prepayment of Income Tax for Real Estate Development Enterprises" (Guo Shui Han [2008] No. 299, April 7, 2008), "Notice of the State Administration of Taxation on Notice on Consolidated Tax Payment Issues for Wholly Foreign-owned Banks Operating across Regions" (Guo Shui Han [2008] No. 958, November 26, 2008), "On the Issuance of the "Administrative Measures for Pre-tax Deduction of Enterprise Research and Development Expenses (Trial)" "Notice" (Guo Shui Fa [2008] No. 116 of the State Administration of Taxation, December 10, 2008), "Notice on the Issuance of the "Annual Related Business Transaction Report Form of the People's Republic of China and State-owned Enterprises"" ( Guo Shui Fa [2008] No. 114, State Administration of Taxation, December 5, 2008), "Notice of the State Administration of Taxation on Strengthening the Prepayment of Corporate Income Tax" (Guo Shui Han [2009] No. 34, January 2009) (2009-04-16), "Notice of the State Administration of Taxation on Issuing the "Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax"" (Issue Date: 2009-04-16, Document Number: Guoshuifa [2009] No. 79), "Ministry of Finance, Notice of the State Administration of Taxation on Issues Concerning Preferential Corporate Income Tax Policies Regarding the Placement of Employment of Disabled Persons (Issue Date: 2009-04-30, Document Number: Caishui [2009] No. 70), "Notice of the State Administration of Taxation on Strengthening Tax Collection and Administration to Promote Leakage and Increase Revenue" "Several Opinions" (Issue Date: 2009-04-29 Document Number: Guoshuifa [2009] No. 85), "Notice of the State Administration of Taxation on Issues Concerning Corporate Income Tax Returns for 2008" (Guoshuihan [2009] No. 286, Date of Issuance : 2009-05-31)
II. Non-resident enterprise income tax settlement and settlement
Since January 1, 2008, the settlement and settlement of non-resident enterprise income tax shall be as follows: The following provisions shall be implemented.
(1) The concept of non-resident enterprise
refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management organization is not in China, but has established institutions or places in China, or Enterprises that have no institutions or locations in China but have income derived from China.
Established in accordance with the laws of a foreign country (region), including enterprises established in accordance with the laws of a foreign country (region) and other organizations that obtain income,
The actual management organization, specifically refers to the production of the enterprise Institutions and places that implement substantial and comprehensive management and control of operations, personnel, accounts, property, etc.
Institutions and places refer to institutions and places engaged in production and business activities in China, including:
1. Management agencies, business agencies, offices;
2. Factories, farms, and places where natural resources are exploited;
3. Places where labor services are provided;
4. Places engaged in construction, installation, assembly, repair, exploration and other engineering operations;
5. Other institutions and places engaged in production and business activities.
If a non-resident enterprise entrusts a business agent to engage in production and business activities in China, including the entrusting unit or individual to regularly sign contracts on its behalf, or to store and deliver goods, the business agent shall be regarded as a non-resident enterprise. Institutions and places established in China.
(2) Establishment of Income
If a non-resident enterprise establishes an institution or place in China, it shall obtain the income derived from the institution or place in China, and Income that occurs outside China but is actually related to the institution or place where it is established is subject to corporate income tax.
If a non-resident enterprise has not established an institution or place in China, or if it has established an institution or place but the income obtained has no actual connection with the institution or place it has established, it shall treat its income derived from China as Pay corporate income tax.
(3) Final settlement objects
1. Basic provisions
It is established in accordance with the laws of a foreign country (region) and the actual management agency is not in China, but in Non-resident enterprises that have established institutions and sites in China (hereinafter referred to as enterprises), regardless of profits or losses, must participate in the final settlement of income tax in accordance with the Enterprise Income Tax Law and other regulations.
2. Special provisions
If an enterprise has any of the following circumstances, it may not participate in the income tax settlement of the current year:
(1) Temporary visit to China Contracting projects and providing labor services for less than one year, cessation of business activities in the middle of the year, and taxes have been settled;
(2) Cancellation has been processed within the final settlement period;
(3) Others may not participate in the annual income tax settlement and settlement with the approval of the competent tax authority.
(4) Time limit for final settlement