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Notice of Beijing Municipal Bureau of Local Taxes on Issuing the “Interim Measures of Beijing Municipal Bureau of Local Taxes on the Levy of Enterprise Income Taxes upon Verification of the Amount” [Expired]
北京市地方税务局关于印发《北京市地方税务局企业所得税核定征收暂行办法》的通知 [失效]
【法宝引证码】

 
Notice of Beijing Municipal Bureau of Local Taxes on Issuing the “Interim Measures of Beijing Municipal Bureau of Local Taxes on the Levy of Enterprise Income Taxes upon Verification of the Amount” 

北京市地方税务局关于印发《北京市地方税务局企业所得税核定征收暂行办法》的通知


(No. 569 [2004])
 
(京地税企[2004]569号)


The bureaus of local taxes of all districts and counties, all branch bureaus:
 
各、区县地方税务局、各分局:

In order to strengthen the administration of the collection of enterprise income taxes, the “Interim Measures of Beijing Municipal Bureau of Local Taxes on the Levy of Enterprise Income Taxes upon Verification of the Amount” (hereinafter referred to as the “Measures”) have been formulated in accordance with the “Law of the People's Republic of China on the Administration of Tax Levy”, the “Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Enterprise Income Tax”, and the “Notice of the State Administration of Taxation on Issuing the Interim Measures on the Levy of Enterprise Income Taxes Upon Verification of the Amount” (No. 38 [2000] of the State Administration of Taxation), as well as with reference to the “Notice of Beijing Municipal Bureau of Local Taxes on the Interim Measures on Levying Enterprise Income Tax from Some Urban and Rural Collective Enterprises and Private Enterprises at Fixed Rates” (No. 544 [1995] of Beijing Municipal Bureau of Local Taxes) and other documents for the sake of further improving the measures of this municipality on the levy of enterprise income tax upon verification of the amount. We have printed the “Measures” and hereby distribute them to you. Meanwhile, we set the following requirements for your compliance and implementation along with the “Measures”.
 
为了加强企业所得税的征收管理,根据《中华人民共和国税收征收管理法》、《中华人民共和国企业所得税暂行条例实施细则》和国家税务总局《关于印发核定征收企业所得税暂行办法的通知》(国税发〔2000〕38号)的规定,参照《北京市地方税务局关于对部分城乡集体企业、私营企业实行企业所得税定率征收暂行办法的通知》(京地税企〔1995〕544号)等文件,进一步完善我市企业所得税核定征收办法,制定了《北京市地方税务局企业所得税核定征收暂行办法》(以下简称《办法》),现印发给你们,并提出以下要求,请一并依照执行。

 
I. Enhancing the awareness, strengthening the leadership, and implementing the “Measures” all-roundly, accurately and effectively.   一、提高认识、加强领导,把《办法》全面准确贯彻落实好。

To strengthen and regulate the administration of the collection of enterprise income taxes, and in particular, to further improve the measures of this municipality on the collection of enterprise income taxes upon verification of the amount, can not only intensify the administration of the taxation base, but also promote enterprises to strengthen their internal management, and are beneficial to the growth of taxes and the virtuous interactions of enterprise development, as well. Since this work covers a wide range and is of great influence, each bureau shall enhance its awareness, strengthen its leadership, and do a good job in levying enterprise income taxes upon verification of the amount.
 
加强和规范企业所得税的征收管理,尤其是进一步完善我市核定征收企业所得税办法,不仅能够强化税收基础管理,而且能够促使企业加强内部管理,有利于税收增长和企业发展的良性互动。由于此项工作涉及面广、影响性强,各局要提高认识,加强领导,做好企业所得税的核定征收工作。

 
II. Each bureau shall, in light of its actual situation, do a deep and careful good job in implementing the Measures.   二、各局要结合实际,深入细致开展好办法落实工作。

 
(1) Various effective ways of propaganda shall be adopted for wide and deep propaganda and guidance. The propaganda and guidance shall attain substantive results and enable taxation cadres and taxpayers to accurately know the specific contents of the Measures, and a good job shall be done in levying taxes upon verification of the amount. (一)要利用各种有效的宣传方式和手段进行广泛深入的宣传、辅导工作,宣传、辅导要注重实效,通过宣传辅导使税务干部和纳税人准确了解办法的具体内容,把核定征收工作做好。

 
(2) Strengthening the cooperation, communication and link-up between offices, so as to guarantee the smooth implementation of the verification work. (二)加强业务科、科所之间的合作、沟通与衔接工作,以保证核定工作的顺利实施。

 
(3) With regard to the problems existing with taxpayers' production, operation, accounting management, and performance of the tax payment obligation, etc., each bureau shall help and urge the taxpayers to establish accounts and bylaws, and actively lead them to transit to the method of tax levy upon check of the accounts. (三)针对纳税人生产经营、财务管理、履行纳税义务等存在的问题,帮助督促其建帐建制,积极引导其向查帐征收方式过渡。

 
III. In accordance with the “Notice of the State Administration of Taxation concerning Relevant Issues on Doing a Good Job in Establishing Receipt and Payment Voucher Paste Books as Well as Purchase and Sales Record Books” (No. 984 [2004] of the State Administration of Taxation), to the licensed taxpayers confirmed by the taxation authority at the county level or above, the taxation authority shall, according to the present Measures, apply the method of tax levy upon verification of the amount.   三、根据《国家税务总局关于做好建立收支凭证粘贴簿和进货销货登记簿工作有关问题的通知》(国税函〔2004〕984号)规定,经县以上税务机关确定获得许可的纳税人,税务机关要结合本办法规定对其实行核定征收方式。

 
IV. In accordance with the relevant documents of the State Administration of Taxation, the issue of enterprise income tax in real estate development will be taken into consideration when the “Notice of the State Administration of Taxation on the Issue of Enterprise Income Tax in Real Estate Development” (No. 83 [2003] of the State Administration of Taxation) is forwarded.   四、根据国家税务总局有关文件规定,对房地产开发有关企业所得税问题将在转发《国家税务总局关于房地产开发有关企业所得税问题的通知》(国税发〔2003〕83号)时一并考虑。

 
V. For effectively implementing the “Measures”, the principles of fairness, justness and transparency shall be fully observed, and the taxpayers' lawful rights and interests shall be safeguarded.   五、贯彻落实《办法》要充分体现公平、公正、透明原则,维护纳税人的合法权益。

The taxation authority shall take the information provided by the taxpayers as the basis, and determine whether to levy tax upon verification of the amount in compliance with the principles of fairness, justness and transparency. If the information is incomplete or the tax payment is abnormal, the taxation staff may go deep into the enterprise to find out the truth, or to get the information through tax evaluation, so as to determine the method of levy. The taxation authority shall safeguard the lawful rights and interests of taxpayers, pay high attention to the evidence provided and complaints made by the taxpayers, and actively communicate with and talk to the taxpayers to clarify the facts and resolve the problems.
 
税务机关要以纳税人提供的信息资料为依据,按照公平、公正、透明的原则,确定其是否核定征收。对于信息不全或纳税情况异常的,税务人员可深入企业调查了解或利用税务评估取得信息,确定征收方式。税务机关要维护纳税人合法权益,对纳税人的举证、申诉,税务机关要高度重视,主动和纳税人沟通、约谈,澄清事实,解决问题。

 
VI. The Municipal Bureau shall include the implementation of the levy of tax upon verification of the amount into the law enforcement inspections of each year. If the taxes are not levied upon verification of the amount in accordance with the present Measures, the relevant persons shall be subject to liabilities in accordance with the “Interim Measures of Beijing Municipal Bureau of Local Taxes on the Investigation of Liabilities for Faults in Tax Law Enforcement”.   六、市局将把核定征收执行情况纳入每年的执法检查,对未按本办法核定征收的,将按《北京市地方税务局税收执法过错责任追究暂行办法》追究有关人员的责任。

 
VII. The work of verification of enterprise income taxes shall be included into the scope of assessment of target responsibilities.   七、企业所得税的核定工作要纳入各局目标责任的考评范围。

 
VIII. The annexes to the present Measures shall be made and distributed by each bureau itself.   八、本《办法》所用附件由各局自行制发。

 
IX. Each bureau is requested to, if meeting with any problem in the implementation, report to the Municipal Bureau in time.   九、各局在执行中遇有问题,请及时报告市局。

Annexes:
 
附件:

 1.北京市企业所得税纯益率分行业标准(略)
1. Industrial Standards of Beijing Municipality on Net Profit Margin of Enterprise Income Tax (Omitted) 

 2.国家标准行业代码(略)
2. Code of Industry under National Standards (Omitted) 

 3.企业所得税征收方式核定表(略)
3. Verification Form on the Method of Levying Enterprise Income Taxes (Omitted) 

 4.企业所得税核定征收方式通知书(略)
4. Notification on the Method of Levying Enterprise Income Taxes upon Verification of the Amount (Omitted) 

 5.税务检查反馈单(略)
5. Feedback List of the Taxation Inspection (Omitted) 

 6.纳税人举证表及纳税人举证需附报的资料清单(略)
6. Form of Evidence Provided by the Taxpayer and the Attached List of the Necessary Documents (Omitted) 

 7.企业所得税核定征收方式复核结果通知书(略)
7. Notification on the Review Result of the Method of Levying Enterprise Income Taxes upon Verification of the Amount (Omitted) 

 8.纯益率调整报告书(略)
8. Net Profit Margin Adjustment Report (Omitted) 

 9.企业所得税纯益率调整通知书(格式一、格式二)(略)
9. Notification on Adjustment of the Net Profit Margin of Enterprise Income Taxes (Specimen 1, Specimen 2) (Omitted) 

 10.企业所得税核定征收方式变更申请表(略)
10. Application Form for Modification of the Method of Levying Enterprise Income Taxes upon Verification of the Amount (Omitted) 

 11.企业所得税征收方式变更通知书(略)
11. Notification on Modification of the Method of Levying Enterprise Income Taxes (Omitted) 

 12.核定征收备案统计表(略)
12. Statistical Form for Archival Filing of the Levy of Taxes upon Verification of the Amount (Omitted) 
二00四年十二月一日

December 1, 2004
 

北京市地方税务局企业所得税核定征收暂行办法


Interim Measures of Beijing Municipal Bureau of Local Taxes on Levy of Enterprise Income Taxes upon Verification of the Amount
 

 

第一章 总则

Chapter I General Provisions 

   第一条 为了进一步加强企业所得税的征收管理,促进企业完善财务核算、建帐建制,根据《中华人民共和国税收征收管理法》、《中华人民共和国企业所得税暂行条例实施细则》第四十七条国家税务总局《关于印发核定征收企业所得税暂行办法的通知》(国税发〔2000〕38号)的规定,结合我市的实际征管情况,特制定本办法。
Article 1 The present Measures are formulated in accordance with the “Law of the People's Republic of China on the Administration of Tax Levy”, Article 47 of the “Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Enterprise Income Tax” and the “Notice of the State Administration of Taxation on Issuing the Interim Measures on the Levy of Enterprise Income Taxes upon Verification of the Amount” (No. 38 [2000] of the State Administration of Taxation), as well as in light of the actual situation of this Municipality on administration of tax levy for the purpose of further strengthening the administration of the levy of enterprise income taxes and promoting enterprises to improve their accounting and to establish accounts and bylaws. 

   第二条 核定征收企业所得税是指纳税人未能按照现行税收法律法规及有关规定,依法申报缴纳企业所得税,由税务机关根据其生产经营情况或财务会计核算情况,按照规定的标准、程序、权限和方法,核定纯益率或应纳税额的一种征收方式。本《办法》专指核定纯益率征收,有关核定应纳税额的征收办法另行制定。
Article 2 The term “levy of enterprise income taxes upon verification of the amount” shall mean the tax levying method in which the taxpayer fails to file returns of and to pay enterprise income taxes in accordance with the presently applicable taxation laws and regulations as well as relevant provisions, and thus the taxation authority verifies the net profit margin or the amount of payable taxes in light of the enterprise's situation of production and operation or the accounting information as well as according to the prescribed standards, procedures, scope of powers, and methods. In the present Measures, it shall specially mean the levy upon verification of the net profit margin. The relevant measures on the levy of payable taxes upon verification of the amount shall be separately formulated. 

   第三条 核定纯益率征收指税务机关按照一定的标准、程序和方法核定纳税人的纯益率,纳税人根据纳税年度内的收入总额,按核定的纯益率计算缴纳企业所得税的方法。
......

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