非居民企业汇算清缴热点问题！（双语版）

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来源｜海南税务

01

问：哪些非居民企业需要参加汇算清缴？What non-resident enterprises are subject to annual corporate income tax settlement?

答：（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），无论盈利或亏损，均应参加所得税汇算清缴。

Established in accordance with the law of a foreign jurisdiction with places of effective management located outside the territory of China, non-resident enterprises which set up institutions or places in China, regardless of profits or losses, are subject to annual corporate income tax settlement.

（二）企业具有以下情形之一的，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 file for annual corporate income tax settlement:

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 which provisionally come to China to contract projects and provide services for less than 1 year, terminate operating activities in the middle of the year, and have settled taxes;

2. 汇算清缴期内已经办理注销；

The enterprises have cancelled their registration during the settlement period;

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。

Other circumstances which are approved by the local tax authority.

02

问：汇算清缴的时限是什么时候？

What is the time limit for the annual settlement?

答：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。

Taxpayer shall submit Annual Corporate Income Tax Return for Non-Resident Enterprises to the tax authorities and settle its payable and refundable taxes within five months since 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 business in the middle of a year, the taxpayer shall complete settlement of corporate income tax for relevant taxable period within 60 days since its termination of business.

03

问：非居民企业所得税汇算清缴需要报送哪些资料？

What materials should be submitted by a non-resident enterprise?

答：（一）《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；Annual Corporate Income Tax Return for Non-Resident Enterprises of the People’s Republic of China (2019 Version) (Revised by the No.16 State Taxation Administration Announcement in 2019) and its attachments;（二）年度财务会计报告；Annual financial statements;（三）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 the tax authority.

04

问：非居民企业汇算清缴的申报方式有哪些？

How to file for the annual corporate income tax settlement?

答：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和上门申报。For the 2020 annual settlement of corporate income tax, non-resident enterprises can apply on the official website of E-tax office or go to the tax authority.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 the taxpayer cannot file for the settlement online, it can directly go to tax service hall with relevant materials for the settlement.纳税人应在规定的汇算清缴时限内填写和报送申报表，并结清税款。The taxpayer shall submit applicable tax return and complete the settlement within the prescribed time limit.

05

问：法律责任？

Legal Liabilities

答：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 file its tax return on time, fails to pay or underpay its tax dues or has other behaviors that violate the provisions of tax laws and regulations, is subject to relevant provisions of the Law of Tax Collection and Administration.

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.

END

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