【邕●指南】(中英双语)非居民企业汇算清缴业务指南来了！

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来源 ▏南宁税务服务号

业务指南
01
哪些非居民企业需要参加汇算清缴？
What non-resident enterprises should apply for the final settlement of income tax?
（一）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。
The non-resident enterprises (hereinafter referred to as the taxpayer) which were set up in accordance with the law of foreign countries（regions) with the actual administration institutions outside the territory of China while their institutions or places were established in China,regardless of profits or losses,shall apply for the final settlement of income tax.
（二）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：
In any of the following circumstances, the enterprises may not apply for the final settlement of income tax of the year:
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；
The enterprises provisionally come to China to contract projects and provide labor services for less than 1 year, and terminate operating activities in the middle of the year and have settled taxes;
2汇算清缴期内已办理注销；
The enterprises have cancelled the registration during the final settlement;
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。
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
汇算清缴的时限是什么时候？
What is the 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。
The taxpayer shall submit Annual Income Tax Settlement Declaration Form to tax authorities,and make final settlement while settling the payable or refundable taxes within five months after the end of taxable year.
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。
In case of termination of operating activities in the middle of the year, the taxpayer shall make final settlement of enterprise income tax of the taxable period to tax authorities within 60 days after the actual termination date of operation.
03
非居民企业所得税汇算清缴需报送哪些资料？
What materials should be submitted by non-resident enterprises to apply for the final settlement of income tax?
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；
The Non-resident 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.年度财务会计报告；
Annual financial and accounting reports;
3.税务机关规定应当报送的其他有关资料。
Other related materials that should be submitted as specified by tax authorities.
04
非居民企业汇算清缴的申报方式有哪些？
How can non-resident enterprises apply for the final settlement of income tax?
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。
For the 2020 annual final settlement of enterprise income tax, non-resident enterprises can apply on the official website or go to the tax authority.
纳税人应在规定的汇算清缴时限内，通过国家税务总局广西壮族自治区电子税务局填写和报送申报表，并结清税款。
The taxpayer shall complete and submit the applicable declaration form and settle taxes on the official website of GuangXi Provincial Tax Service,State Taxation Administration,within the prescribed time limit for final settlement.
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。
If online application is not available, the taxpayer can directly go to the tax service hall with relevant materials for the final settlement.
05
法律责任
纳税人未按期申报纳税，不缴或者少缴应纳税款以及违反税收规定的其他行为，按照税收征管法及其实施细则的有关规定处理。
The taxpayer who fails to handle its income declaration of annual income tax within the prescribed time limit, or has other behaviors that violate the provisions of tax regulations,shall be dealt with in accordance with the relevant provisions of the Law of Administration of Tax Collection.
Q
A
01

非居民纳税人：能详细说说哪些算是机构，场所吗？
税务机关：机构、场所是在中国境内从事产经营活动的机构、场所，包括以下五种：
（1）管理机构、营业机构、办事机构；
（2)工厂、农场、开米目築镇源的场所。
（3)提供劳务的场所；
（4)从事建筑、安装、装配、修理、勘探等工程作业的场所；
（5)其他从事生产经营活动的机构，场所。
Non-resident taxpayer: Can you elaborate on institutions and places?
Tax authority: Establishments and places in China that the enterprises engage in production and business operations,including:
(1)Management organizations, business organizations, and representative offices:
(2)Factories,farms, and places where natural resources are extracted;
(3)Places where labor services are provided
(4)Places where projects are undertaken,such as construction,installation,assembly,repair and exploration,etc;
(5)Other establishments or places where production and business activities are undertaken.
非居民企业委托营业代理人，在中国境内从事生产经营活动的，包括委托单位或者个人经常代其签订合同，或者储存、交付货物等，该营业代理人视为非居民企业在中国境内设立的机构、场所。
If the non-resident enterprise commissions a business agent to carry out producing and operating activities within the territory of China,including regularly commissioning an enterprise or individual to sign contracts, store and deliver goods or other activities on behalf of the non-resident enterprise ,the business agent shall be considered as the establishment or place of the non-resident enterprise within the territory of China.
02

非居民纳税人：您好。我企业是在香港注册的公司，主要经营园林景观设计，2020年设计师到中国境内提供设计服务，需要参加所得税汇算清缴吗？
税务机关：请问设计师来华时间有多久呢？
非居民纳税人：设计师及助理共三人，在2020年10月20日到达中国境内，10月31日离开，累计在境内停留12天。
税务机关：根据您描述的情况，属于临时来华承包工程和提供劳务不足一年，在年度中间终止经营活动的情况，如果已结清税款可不参加当年度的所得税汇算清缴。
Non-resident taxpayer:Our company is registered in HongKong, mainly engaged in landscape design. In 2020,designers provided design services in China. Do they need to apply for the final settlement of income tax?
Tax authority:How long have they been in China?
Non-resident taxpayer: A total of three designers and assistants arrived in China on October 20,2020,and left on October 31, staying in China for 12 days.
Tax authority:According to the situation you described, it is a temporary contracting project which has provided labor services in China for less than one year and terminated the operating activities in the middle of the year. If taxes have been settled, you may not apply for the final settlement of income tax of the current year.
注：原文和译文如有分歧，以原文为准。
In case of discrepancy between the original text and the translation,the original text shall prevail.