三分钟get非居民企业所得税汇算清缴要点（中英文版）

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2022年度非居民企业所得税汇算清缴开始啦！哪些企业需要参加汇算清缴呢？何时需完成汇算清缴？如何汇算清缴？需要提交哪些材料呢？我们一起来看一下吧！
The final settlement of non-resident enterprise income tax (hereinafter referred to as EIT) for 2022 is coming. Who need to make the final settlement? When to do it? How to do it? What materials do you need to submit? Let s check it out!

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01

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），只有盈利时需要参加所得税汇算清缴。
Non-resident enterprises established in accordance with the laws of foreign countries (regions) with actual management institutions outside China, which set up establishments or offices inside China (hereinafter referred to as taxpayers), are subject to annual final EIT settlement only when they have made profits.

A. √
B. ×
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答案：B
解析：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），无论盈利或亏损，均应参加所得税汇算清缴。
Non-resident enterprises established in accordance with the laws of foreign countries (regions) with actual management institutions outside China, which set up establishments or offices inside China, are subject to annual final EIT settlement regardless of profits or losses.
02

临时来华承包工程和提供劳务不足（ ）年，在年度中间终止经营活动，且已经结清税款的企业可以不参加当年度的所得税汇算清缴。
The enterprises which temporarily come to China to contract projects and provide services for less than ( ) year, terminate operating business activities in the middle of the year, and have settled taxes may not file for annual final EIT settlement.

A. 1
B. 2
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答案：A
解析：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）汇算清缴期内已经办理注销；
（3）其他经主管税务机关批准可不参加年度所得税汇算清缴。
In any of the following circumstances, the enterprises may not file for annual final EIT settlement：
(1)The enterprises which temporarily come to China to contract projects and provide services for less than 1 year, terminate operating business activities in the middle of the year, and have settled taxes；
(2)The enterprises which have canceled their registration during the settlement period；
(3)Other circumstances which are approved by the local competent tax authority.
03

纳税人应当自年度终了之日起6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 Non-Resident EIT Annual Return to the tax authority and settle its payable and refundable taxes within 6 months after the end of taxable year.

A. √
B. ×
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答案：B
解析：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 Non-Resident EIT Annual Return to the tax authority and settle its payable and refundable taxes within 5 months after the end of taxable year.
In case of termination of business in the middle of a year, the taxpayer shall complete settlement of EIT for relevant taxable period within 60 days after its termination of business.
04

非居民企业选择汇总纳税，需要满足哪些条件？
What conditions need to be met for non-resident enterprises which choose to pay taxes on a consolidated basis？

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答案：汇总纳税的非居民企业应在汇总纳税的年度中持续符合下列所有条件：
（1）汇总纳税的各机构、场所已在所在地主管税务机关办理税务登记，并取得纳税人识别号；
（2）主要机构、场所符合企业所得税法实施条例第一百二十六条规定，汇总纳税的各机构、场所不得采用核定方式计算缴纳企业所得税；
（3）汇总纳税的各机构、场所能够按照国家税务总局2019年第12号公告规定准确计算本机构、场所的税款分摊额，并按要求向所在地主管税务机关办理纳税申报。
Non-resident enterprises which choose to pay taxes on a consolidated basis, shall comply with the following conditions throughout the taxable year:
(1)The establishments or offices have registered in competent tax authorities and obtained their taxpayer identification number;
(2)The main establishment or office shall comply with Article 126 of Implementing Regulations of PRC Enterprise Income Tax Law while all establishments and offices shall not pay enterprises income tax based on assessment;
(3)The establishments and offices shall accurately allocate their tax payments according to the STA Public Notice [2019] No.12, and declare taxes to their competent tax authorities.
05

企业进行非居民企业所得税汇算清缴时需要提交哪些资料？
What materials do enterprises need to submit for the final settlement?

A. 《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）》及其附表；
Non-Resident EIT Annual Return of the People’s Republic of China (2019 Version) and its attachments;
B. 年度财务会计报告或财务情况说明；
Annual financial accounting reports or financial statements;
C. 中华人民共和国企业年度关联业务往来报告表（涉及关联方业务往来的）；
Enterprise Annual Reporting Forms for Related Party Transactions of the People’s Republic of China (for taxpayers who have related party transactions);
D. 非居民纳税人享受协定待遇信息报告表（享受税收协定待遇且预缴申报时未报送该表的）；
Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits (for taxpayers who enjoy treaty benefits and haven’t filed the form before);
E. 如纳税人委托中介机构代理年度企业所得税纳税申报的，应附送委托人签章的委托书原件；
If taxpayers entrust intermediaries to act as agents for annual EIT declaration, the original letter of authorization signed by taxpayers shall be attached;
F. 税务机关规定应当报送的其他有关资料。
Other related materials that shall be submitted as specified by the competent tax authority.
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答案：ABCDEF
06

申报方式有哪些？
How can non-resident enterprises file for the final EIT settlement?

A. 纳税人可以通过安徽省电子税务局办理：点击进入【企业所得税申报】—【非居民企业企业所得税年度申报】或者直接搜索“非居民企业企业所得税年度申报”即可进入申报界面；
Taxpayers can log on the official website of electronic tax bureau of Anhui province and complete the filing by clicking “EIT Declaration”—“Annual Declaration of Non-resident EIT Declaration” or directly search for “Annual Declaration of Non-resident EIT Declaration”;
B. 纳税人也可以携带相关资料到办税服务厅办理申报。
Taxpayers can also complete the filing directly at the tax service hall with relevant materials.
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答案：AB

07

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。
Taxpayers who fail to file tax returns on time, fail to pay or underpay its tax dues or have other behaviors that violate the provisions of tax laws and regulations are subject to relevant provisions of the Law of Tax Collection and Administration and its implementation rules.

A. √
B. ×
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答案：A
中文和译文如有分歧，以中文为准。
In case of any discrepancy between the original text and the translation, the original text shall prevail.


政策依据
1.《国家税务总局关于印发<非居民企业所得税汇算清缴管理办法>的通知》（国税发〔2009〕6号）

2.《国家税务总局关于发布<中华人民共和国非居民企业所得税预缴申报表（2019年版）>等报表的公告》（国家税务总局公告2019年第16号）

3.《国家税务总局 财政部 中国人民银行关于非居民企业机构场所汇总缴纳企业所得税有关问题的公告》（国家税务总局公告2019年第12号）

4.《中华人民共和国企业所得税法》及实施条例
来源：合肥税务
编发：国家税务总局安徽省税务局
审核：国际税收管理处

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