| Announcement of the State Taxation Administration, the Ministry of Finance and the People's Bank of China on Issues Concerning Consolidated Payment of Enterprise Income Tax by the Institutions and Establishments of Non-Resident Enterprises | | 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 |
| (Announcement No. 12 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第12号） |
| In accordance with the relevant provisions of the Enterprise Income Tax of the People's Republic China (hereinafter referred to as the “Enterprise Income Tax Law”) and the Regulation on the Implementation thereof, the issues concerning consolidated payment of enterprise income tax by the institutions and establishments of non-resident enterprises (hereinafter referred to as “institutions and establishments”) are hereby announced as follows: | | 根据《中华人民共和国企业所得税法》（以下称“企业所得税法”）及其实施条例的有关规定，现就非居民企业机构、场所（以下称机构、场所）汇总缴纳企业所得税有关问题公告如下： |
| I. Where a non-resident enterprise that establishes multiple institutions or establishments inside China chooses to have its main institution or establishment to pay enterprise income tax by consolidating the payments made by its other institutions and establishments inside China (hereinafter referred to as “institutions and establishments with their tax payments consolidated”) in accordance with the provisions of Article 51 of the Enterprise Income Tax Law, the relevant tax treatment matters shall be governed by this Announcement. | | 一、在境内设立多个机构、场所的非居民企业依照企业所得税法第五十一条的规定，选择由其主要机构、场所汇总其他境内机构、场所（以下称“被汇总机构、场所”）缴纳企业所得税的，相关税务处理事项适用本公告。 |
| II. A non-resident enterprise that pays tax on a consolidated basis shall constantly satisfy all of the following conditions in the year of consolidated tax payment: | | 二、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) All institutions and establishments subject to consolidated tax payment have undergone the tax registration formalities with the competent tax authorities at the places where they are located and have obtained a taxpayer's identification number. | | （一）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) The main institution or establishment complies with Article 126 of the Regulation on the Implementation of the Enterprise Income Tax Law, and all institutions and establishments subject to consolidated tax payment do not calculate and pay enterprise income tax on a deemed basis. | | （二）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) All institutions and establishments subject to consolidated tax payment are able to accurately calculate the amounts of taxes apportioned to them in accordance with the provisions of this Announcement and file tax returns with the competent tax authorities at the places where they are located as required. | | （三）汇总纳税的各机构、场所能够按照本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。 |
III. All institutions and establishments subject to consolidated tax payment shall be governed by the enterprise income tax collection administration measures of “centralized calculation, level-by-level administration, prepayment at the locality, final settlement, and transfer to and from the treasury.” Unless otherwise provided for in this Announcement, relevant matters such as tax calculation, tax apportionment, location of payment into or refund from the treasury, proportion of taxes paid into or refunded from the treasury, and tax collection administration process, etc., shall be governed, mutatis mutandis, by the Notice of the Ministry of Finance, the State Taxation Administration and the People's Bank of China on Issuing the Measures for the Administration of the Allocation and Budgetary Management of Enterprise Income Tax on Enterprises with Headquarters and Branches in Different Provinces or Cities (No. 40 [2012], MOF), the Supplementary Notice of the Ministry of Finance, the State Taxation Administration and the People's Bank of China on the Measures for the Allocation and Budgetary Management of Enterprise Income Tax on Enterprises with Headquarters and Branches in Different Provinces or Cities (No. 453 [2012], MOF), and the Announcement of the State Taxation Administration on Issuing the Measures for the Consolidated Collection of Enterprise Income Tax on Trans-Regional Business Operations (Announcement No. 57 [2012], STA) and other provisions on resident enterprises' consolidated payment of enterprise income tax.
．．．．．． | | 三、汇总纳税的各机构、场所实行“统一计算、分级管理、就地预缴、汇总清算、财政调库”的企业所得税征收管理办法。除本公告另有规定外，相关税款计算、税款分摊、缴库或退库地点、缴库或退库比例、征管流程等事项，比照《财政部 国家税务总局 中国人民银行关于印发〈跨省市总分机构企业所得税分配及预算管理办法〉的通知》（财预〔2012〕40号）、《财政部 国家税务总局 中国人民银行关于〈跨省市总分机构企业所得税分配及预算管理办法〉的补充通知》（财预〔2012〕453号）、《国家税务总局关于印发＜跨地区经营汇总纳税企业所得税征收管理办法＞的公告》（国家税务总局公告2012年第57号）等适用于居民企业汇总缴纳企业所得税的规定执行。
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