春风云课堂｜非居民汇算清缴业务指南（中英版）

广东政策君

税务云课堂
非居民纳税人：
2020年度非居民企业所得税汇算清缴工作正在进行中，为了便利非居民企业纳税人办税，税务部门特别推出了《非居民汇算清缴业务指南》，希望可以帮助您顺利完成办税。

Non-resident taxpayers：
The final settlement and payment of non-resident enterprise income tax in 2020 is underway. To facilitate taxation for non-resident enterprises, the tax authority unveils the Guidance for Final Settlement of Income Tax of Non-resident Enterprises. May it be helpful to your taxation.




GUIDANCE
非居民汇算清缴业务指南
Guidance for Final Settlement of Income Tax of
Non-resident Enterprises

01
申报对象
Enterprises applying for the final settlement
依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的非居民企业（以下称为纳税人），无论盈利或者亏损，均应参加所得税汇算清缴。
企业具有下列情形之一的，可不参加当年度的所得税汇算清缴：
1.临时来华承包工程和提供劳务不足1年，在年度中间终止经营活动，且已经结清税款；
2.汇算清缴期内已办理注销；
3.其他经主管税务机关批准可不参加当年度所得税汇算清缴。
The non-resident enterprises (hereinafter referred to as the taxpayer) which were set up in accordance with the law of a foreign country (region) with the actual administration institution outside the territory of China but institutions or places established in China, regardless of profits or losses, shall apply for the final settlement of income tax.
In any of the following circumstances, the enterprises may not apply for the final settlement of income tax of the year:
1. The enterprises provisionally come to China to contract projects and provide labor services for less than one year, terminate operating activities in the middle of the year, and have settled taxes;
2. The enterprises have cancelled the registration during the final settlement;
3. Other circumstances under which the enterprises should not apply for the final settlement of income tax of the year with the approval of the competent tax authority.
02
申报时间
Time limit for the final settlement
纳税人应当自年度终了之日起5个月内，向税务机关报送非居民企业所得税年度纳税申报表，并汇算清缴，结清应缴应退税款。
纳税人在年度中间终止经营活动的，应当自实际经营终止之日起60日内，向税务机关办理当期企业所得税汇算清缴。
The taxpayer shall submit the annual return on payment of enterprises income tax to the tax authorities within five months of the end of the year, implement accounting and final settlement and settle the payable and refundable taxes.
In case of termination of operating activities in the middle of the year, the taxpayer shall handle the accounting and final settlement of enterprise income tax of the period in question to tax authorities within 60 days of the actual termination of operation.
03
申报方式
Methods of the final settlement
2020年度非居民企业所得税汇算清缴申报方式为电子税务局网上申报及上门申报。
纳税人不能正常进行网上申报时可直接携带汇算清缴相关材料到办税服务厅办理申报。
For the 2020 annual final settlement of enterprise income tax, the non-resident enterprise can apply on the official website or go to the tax authority.
If the taxpayer cannot apply online, it can directly go to the tax service hall with relevant materials for the final settlement.
04
申报资料
Materials of the final settlement
1.中华人民共和国非居民企业所得税年度纳税申报表（2019年版）》（国家税务总局公告2019年第16号修订版本）及其附表；
2.年度财务会计报告；
3.税务机关规定应当报送的其他有关资料。
1.The Enterprise Annual Income Tax Settlement Declaration Form of the People’s Republic of China (2019 Version) (Revised by the No. 16 State Taxation Administration Announcement in 2019) and its attachments;
2.Annual financial and accounting reports;
3.Other related materials that should be submitted as specified by the tax authority.
来源：国家税务总局佛山市税务局
供稿：国家税务总局佛山市税务局所得税科
  国家税务总局佛山市税务局纳税服务中心（税收宣传中心）
  国家税务总局佛山市禅城区税务局
编发：国家税务总局佛山市税务局纳税服务中心（税收宣传中心）