外国驻常驻办税收政策英语

外国驻常驻办税收政策英语 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度， 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- Reading a circular (guoshuifa [2010]. 18: resident representative offices of foreign enterprises tax management new rule Information source: honor 2010-09-26 judge accountant release date: browse times: 100 times the author: The state administration of taxation has promulgated on printing and distributing the resident representative offices of foreign enterprises interim measures for the administration of the tax > circular (guoshuifa [2010] no. 18), were further standardized resident representative offices of foreign enterprises in the taxation management issues. Resident representative offices of tax registration management A representative office shall receipt of industry and commerce registration certificate (or relevant departments approved), within 30 days from the date of the relevant information, to the local competent tax authority to apply for tax registration. These material include: industry and commerce business license is approved by the competent department files or a copy of the original and photocopy; Organization code certificate copy original and photocopy; Registered address and business 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- address proof (property right card, lease agreement) original and photocopy; As for private property, shall provide property right card or the purchase contract lawful property right proof as original and photocopy; As for leasing sites, should provide the original and photocopy, rental agreement of lease artificial natural person should also provide property proof of the original and photocopy; The chief representative (or responsible person) passport or other lawful identity, original and photocopy; The establishment of a representative office of a foreign enterprise relevant resolutions documents and set up in the territory of China other representative offices list (including name, address, telephone, and chief representative's, etc.), and the tax authority is required to provide other material. Meanwhile representative organization tax registration content changes or in the period expires, terminate business activities of the tax administration law shall, in accordance with the related regulations, and to the competent taxation authority to apply for alteration registration or cancellation of registration should be done before, and cancellation of enterprise income tax liquidation. The tax resident representative office 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- A circular (guoshuifa [2010], stipulated in article 6 document no. 18 representative agency shall end in quarter within 15 days from the date of the competent tax authorities shall truthfully declare and pay enterprise income tax, business tax, and in accordance with the provisional regulations on VAT and its implementing rules, the tax deadline to the competent tax authorities truthfully declare and pay VAT. Meanwhile, foreign enterprises permanent office in China belong to a non-resident enterprise, relevant enterprise income tax liquidation management shall, according to the state administration of taxation on printing and distributing the non-resident business-income tax > notice of the measures for the administration of guoshuifa [2009] 6) hereof. The taxation of resident representative offices method A circular (guoshuifa [2010] after document no. 18, the state administration of taxation issued concerning the resident representative offices of foreign enterprises related tax management circular guoshuifa [2003] no. 28) shall be repealed, no longer press representative offices respectively business nature of different tax provisions, but according to the way the 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- financial accounting level representative offices of the tax rules different methods. All of the representative office shall, in accordance with the relevant laws and administrative regulations of the state council and the competent department of finance and taxation, according to the regulation, set up account books, legal, effective vouchers, accounting, and accounting in accordance with the actual performance should be the function of the risks is matched with the principle, accurate calculation taxable income and taxable income. Also, for the incomplete of books, not accurate accounting income or the cost, and not according to a circular (guoshuifa [2010] 18 documents stipulated in article 6 truthfully declare representative organization, tax authorities shall have the right to take the following two ways to check its taxable income amount. (a) according to the appropriations conversion income Income = current funds expenditure earning ratio (1 - deemed profit rate - the tax rate); Income(收入)=1000?(1-15%-5%)=1250元(月) 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- Business tax(营业税) =1250 x5%=62.50(月) City building duty (城建税)=62.50 x7%=4.38(月) Educational expenses to add (教育费附加)=62.50 x3%=1.88 (月) Local educational expenses to add(地方教育费附加) =62.5 x2%=1.25(月) Water conservancy fund (水利基金)=1250 x0.1%=1.25(月) Payable enterprise income tax amount= where x deemed profit rate x enterprise income tax rate. Payable enterprise income tax amount(企业所得税)=1250 x15% x 25%=46.88元(月) According to the appropriations conversion income to accurately reflect the way suitable for expenses but was not accurate in reflecting income or the cost of representative offices. Representative offices in China funds expenditure include publicly pay staff salaries and wages, bonuses, allowances, welfare funds, goods purchase fee (including automotive, office equipment fixed assets), TongXinFei, travel expenses, rent, 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- equipment rental fees, transportation, JiaoJiFei, other expenses, etc. Need special attention to the following several expenditure project calculation: 1. The purchase of fixed assets and what happens when representative office established spending or relocating the reason such as ZhuangXiuFei spending what happened, should be in occurs one-time as funds expenditure conversion income tax, no longer conduct the state administration of taxation on the resident representative offices of foreign enterprises some tax issues circular (guoshuifa [1998] 63 date) regulation points five years into the representative offices equally to calculate tax funds conversion of preferential provisions income. 2. Interest income may set off the funds expenditure. The intercourse dinner party cost, happened in actual amounts included in the funds expenditure. 3. Used in monetary form within the territory of China, the public, relief properties donated, overdue payment fines and other fines for the head office, and all of their own business activities does 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- not belong to the expenses shall not be as the representative offices, the funds expenditure. Paid for total institutions reference concerning the state tax bureau of foreign enterprises permanent office in China paid for its total agencies as part of the costs of the permanent representative offices can cost "notice of income tax conversion outside (document [1988] 333 date) regulation. 4. Other expenses, including for total institution from China paid purchase sample samples and transportation cost, foreign sample to China happen within the territory of China, customs clearance fee, storage cost total agency personnel hiring visit China head office expenses, a project bidding for China by representatives of the purchase tender agency paid expenses, etc. (2) according to the income amount of taxable income Payable enterprise income tax amount = total income x deemed profit rate x enterprise income tax rate. According to the income amount of taxable income way suitable for can accurately reflect income but was not accurate in reflecting the cost of representative offices. 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- Whatever executes is press expenditure total according to income income or conversion of taxable income ways in which the deemed profit rate should not below 15%, before is 10% widely.in specific industries of taxable income rate of provinces, autonomous regions, municipalities and cities under separate state planning tax bureau and formulated and submit it to the state tax bureau of taxation (international tax department) for the record. Resident representative offices. The latest regulations tax exemption management Representative organization need to enjoy tax agreement treatment, should according to tax agreement and the state administration of taxation on printing and distributing the non-resident enjoy tax agreement treatment management measures (trial) > announcement "(guoshuifa [2009] 124 date) concerned regulations. Resident representative offices of foreign enterprises apply for to enjoy tax agreement treatment basically has two kinds. 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- The first kind is representative organization according to tax agreement does not constitute a "permanent organization". According to tax agreement (arrange) and the state administration of taxation "about foreign enterprises permanent office in China is a permanent institution referred to tax treaty the explanation of announcement" (guoshuihan [1999] 607 date) regulation, if the foreign enterprises in China, the representative office established by a business specializing in the following six, it will not constitute "standing body" : (a) designed for storage, display or delivery of the goods or commodities business purposes, the use of facilities; (2) designed for storage, display or delivery of the purpose and retention of goods or commodities business inventory; (3) designed for the purpose of another enterprise processing enterprise goods or commodities and retention of inventory; (4) designed for this enterprise purchasing goods or goods, or collecting intelligence purposes hosted by the fixed place of business; 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- (5) designed for this enterprise other repairing or auxiliary aim hosted by the fixed place of business; (6) designed for this article (1) (5) campaign by the integration of the fixed place of business set, if because this combination makes the fixed place of business all activities belong to prepare nature or auxiliary properties. Representative organization according to the provisions of this agreement does not constitute a permanent institution, don't declare and pay enterprise income tax in China. Specific application procedures shall be according to the non-resident enjoy tax agreement treatment management measures (try out) "(guoshuifa [2009] 124 date) regulation, in produce duty to pay taxes or declare relevant obligations to pay taxes before when shall be filed with the competent tax authorities, the record. The second type is involving agreement shipping and air duty-free, representative offices can apply for to enjoy agreement duty-free treatment. The taxation agreements signed in China of foreign shipping and air in terms of other countries with or enter into a specialized 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ -- shipping or air, the change in the letter of contracting party to the other party in a contracting state residents have sea or air income duty-free, belong to the sea, the air of contracting residents in the representative offices in China enterprise, may apply for duty-free treatment. For example, according to China's government and the government of Singapore in 1985 May 16 mutual exemption of enterprise income tax of air transport in 1986 letter and signed on April 18, avoidance of double taxation agreement to the provisions of article 8, Singapore airlines in China has engaged in international transport business in the revenue and profit, respectively, be exempted from the enterprise income tax and impose business tax. At this time, Singapore airlines established representative offices in China, if only for its total agencies in China the transport business in each link to provide services, can apply for will be exempted from business tax and enterprise income tax treatment. 精品文档就在这里 -------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-------------- ------------------------------------------------------------------------------------------------------------------------------------------ --