| Announcement of the State Taxation Administration on Issuing the Non-Resident Enterprise Income Tax Prepayment Return of the People's Republic of China (2019 Version) and Other Forms | | 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 |
| (Announcement No. 16 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第16号） |
| In accordance with the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the revised Non-Resident Enterprise Income Tax Prepayment Return of the People's Republic of China (2019 Version), the Annual Non-Resident Enterprise Income Tax Return of the People's Republic of China (2019 Version), the Report Form of the People's Republic of China for the Withholding of Enterprise Income Tax (2019 Version) and other statements and corresponding instructions for the completion thereof are hereby issued, and the relevant matters are hereby announced as follows: | | 根据《中华人民共和国企业所得税法》及其实施条例，现将修订的《中华人民共和国非居民企业所得税预缴申报表（2019年版）》《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）》《中华人民共和国扣缴企业所得税报告表（2019年版）》等报表及相应填报说明予以发布，并就有关事项公告如下： |
| I. The Non-Resident Enterprise Income Tax Prepayment Return of the People's Republic of China (2019 Version) shall be completed by non-resident enterprises when they prepay enterprise income taxes, and the schedules thereof include the Allocation Table of Enterprise Income Taxes Paid by Non-Resident Enterprises' Institutions and Establishments on a Consolidated Basis and the Detailed Statement on the Assessment and Calculation of the Taxable Income of Non-Resident Enterprises' Institutions and Establishments. The statements as prescribed in this Article shall be put to use since the filing of enterprise income tax prepayment returns for the first quarter of 2020; and where non-resident enterprises' institutions and establishments file tax returns on a consolidated basis from 2019 in accordance with the Announcement of the State Taxation Administration, the Ministry of Finance and the People's Bank of China on Issues Concerning the Consolidated Payment of Enterprise Income Tax by Non-Resident Enterprises' Institutions and Establishments (Announcement No. 12 [2019], STA), the statements as prescribed in this Article shall be put to use since the filing of enterprise income tax prepayment returns for the first quarter of 2019. | | 一、《中华人民共和国非居民企业所得税预缴申报表（2019年版）》适用于非居民企业预缴企业所得税税款时填报，其附表为《非居民企业机构、场所汇总缴纳所得税税款分配表》《非居民企业机构、场所核定计算明细表》。本条规定报表自办理2020年度第一季度企业所得税预缴申报起启用；非居民企业机构、场所按照《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）的规定自2019年度起汇总纳税的，本条规定报表自办理2019年度第一季度企业所得税预缴申报起启用。 |
II. The Annual Non-Resident Enterprise Income Tax Return of the People's Republic of China (2019 Version) shall be completed by non-resident enterprises when they file annual enterprise income tax returns on a consolidated basis, and the schedules thereof include the Detailed Statement on Tax Adjustments, the Detailed Statement on Deficit Covering Regarding Enterprise Income Tax, the Annual Detailed Statement on the Exploration and Development Expenses of Enterprises for Petroleum Exploitation in Cooperation with Foreign Enterprises, the Allocation Table of Enterprise Income Taxes Paid by Non-Resident Enterprises' Institutions and Establishments on a Consolidated Basis, and the Detailed Statement on the Assessment and Calculation of the Taxable Income of Non-Resident Enterprises' Institutions and Establishments. The statements as prescribed in this Article shall be put to use since the filing of enterprise income tax returns on a consolidated basis for 2020; and where non-resident enterprises' institutions and establishments pay taxes on a consolidated basis from 2018 or 2019 in accordance with the Announcement of the State Taxation Administration, the Ministry of Finance and the People's Bank of China on Issues Concerning the Consolidated Payment of Enterprise Income Tax by Non-Resident Enterprises' Institutions and Establishments (Announcement No. 12 [2019], STA), the statements as prescribed in this Article shall be put to use since the filing of enterprise income tax returns on a consolidated basis for 2018 or 2019.
．．．．．． | | 二、《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）》适用于非居民企业年度企业所得税汇算清缴时填报，其附表为《纳税调整项目明细表》《企业所得税弥补亏损明细表》《对外合作开采石油企业勘探开发费用年度明细表》《非居民企业机构、场所汇总缴纳所得税税款分配表》《非居民企业机构、场所核定计算明细表》。本条规定报表自办理2020年度企业所得税汇算清缴申报起启用；非居民企业机构、场所按照《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）规定自2018年度或2019年度起汇总纳税的，本条规定报表自办理2018年度或2019年度企业所得税汇算清缴申报起启用。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |