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集团所得税的暂行规定

发布时间:2019-10-31 18:47编辑:联系我们浏览(188)

    发布公文单位:财政总部 中国财政总局

    发布公文标题:对海外洋行常驻代表机构征收中华全国工商业联合晤面税、集团所得税的暂行规定(菲律宾语版)

    发布日期:1985-5-15

    发布公文单位:财政部门 中国财政总局

    试行日期:1985-5-15

    透露日期:一九八一-5-15

    据他们说一九九七年7月8日财政总局揭橥的关于发布废止和失效的财政规则和章程目录(第六批)的布告废止

    实施日期:1983-5-15

    依据《中国中华全国工商业联合会合税条例》第二条、第八条,《中国海外有集团业所得税法》第一条及其《实施细则》第二条、第四条,《中国人民政坛关于管理国外企业常驻代表机构的暂行规定》第九条,以至中华夏儿女民共和国政党同海外政坛签署的税收协定的关于规定,现对别国公司常驻代表机关的征税难题,作如下规定:

    INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES

    风华正茂、常驻代表机关为其总机关张开问询市况、提供商情资料甚至其余工香港作家联谊会系、咨询、业务活动,凡未有营收、总收入的,不征收工商联合税、集团所得税。

    (Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)

    常驻代表机构承担中中原人民共和国境内集团的委托,在中华境外从事代理专业,其移动重大是在神州境外开展的,所猎取的收入不征税。

    Important Notice:

    二、常驻代表机关有下列收入的,应当征税:

    This English document is coming from the "LAWS AND REGULATIONS OF THE

    (生龙活虎)常驻代表机构为其总机关在华夏境外收受别的店肆委托的代办业务,在神州境内从事联络洽谈、介绍成交,所接收的工钱、回扣、手续费;

    PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)

    (二)常驻代表机关为其客商(包蕴其总机关客商)在中国境内担当探听市况、联络专业、搜聚商情资料、提供咨询业务,由客商依期定额付给的待遇或然按代办事项业务量付给的薪水;

    which is compiled by the Brueau of Legislative Affairs of the State

    (三)常驻代表机构在华夏境内为其它厂家转产代理专门的学问,为另国公司时期的经济交易往来从事联络洽谈、居间介绍,所选取的工资、回扣、手续费。

    Council of the People's Republic of China, and is published by the China

    三、常驻代表机构从业联络洽谈、居间介绍所吸收接纳的酬劳,在左券中载明劳务费金额的,按左券规定的金额总计征税;在公约中从不载明工资金额,无法提供高精度的注脚文件和不利反映酬金收入额的,可以由地面税务机关参照平日酬薪水平,按介绍成交额核定相应的金额总括征税。此中属于本规定第二条第黄金年代项所列情形,在生龙活虎项代理业务中,有生机勃勃部分办事是由其总机关在炎黄境外举行的,应由常驻代表机构反馈并建议关于证据材质,报送当地方税务务机关核定其应在华夏申报纳税的金额。

    Legal System Publishing House.

    四、常驻代表机构从事代总管业或居间介绍所选取的回扣、回扣、手续费,属于《中华全国工商业联合会师税税目税收的比率表》列举征税项目标,能够减按5%的税收的比率征税。响应搜求收的集团所得税,除了能够提供可信赖的财力、费用凭证,正确总结应纳税所得额的以外,应服从《中国外国集团所得税法实施细则》第八十三条规定,核定利益率,暂以营业收入额的15%为应纳税的所得额,总计征收所得税。

    In case of discrepancy, the original version in Chinese shall prevail.

    五、本规定所称“公司”,蕴涵“公司”、“经济组织”。

    Whole Document

    六、本规定由财政总部担当解释。

    INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-

    七、本规定自一九八五寒暑起试行。(附立陶宛(Lithuania)语)

    TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-

    INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES

    SENTATIVE OFFICES OF FOREIGN ENTERPRISES

    【注】 (Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)

    (Approved by the State Council on April 11, 1985; promulgated by

    Important Notice: (注意事项)

    the Ministry of Finance on May 15, 1985)

    日文本源自中黄炎子孙民共和国务院法制局编写翻译, 中黄炎子孙民共和国法制出版社出版的《中华夏族民

    The following Provisions are formulated in accordance with the provisions

    共和国涉及外国法规汇编》(1991年7月版).

    of Articles 2 and 8 of The Regulations of the People's Republic of China

    当发生歧意时, 应以法律法规揭橥单位颁发的国语原来的书文为准.

    on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax

    This English document is coming from the "LAWS AND REGULATIONS OF THE

    Law of the People's Republic of China for Foreign Enterprises and Articles

    PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)

    2 and 4 of the Rules for the Implementation thereof, and Article 9 of the

    which is compiled by the Brueau of Legislative Affairs of the State

    Interim Provisions of the State Council Concerning the Administration of

    Council of the People's Republic of China, and is published by the China

    Resident Representative Offices of Foreign Enterprises, and the relevant

    Legal System Publishing House.

    provisions of the tax treaties concluded between the Chinese Government

    In case of discrepancy, the original version in Chinese shall prevail.

    and foreign government in respect of issues concerning the imposition of

    Whole Document (法规)

    tax on resident representative offices of foreign enterprises:

    INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-

    1. Resident representative offices that conduct market surveys, provide

    TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-

    business information and perform other business liaison, consultation and

    SENTATIVE OFFICES OF FOREIGN ENTERPRISES

    services activities on behalf of their head offices and for which no

    (Approved by the State Council on April 11, 1985; promulgated by

    business income or service income is received, shall not be subject to the

    the Ministry of Finance on May 15, 1985)

    consolidated industrial and commercial tax or enterprise income tax.

    The following Provisions are formulated in accordance with the provisions

    Resident representative offices, appointed by enterprises within China to

    of Articles 2 and 8 of The Regulations of the People's Republic of China

    act as agents outside China, and whose activities are performed

    on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax

    principally outside China, shall not be subject to tax on the income

    Law of the People's Republic of China for Foreign Enterprises and Articles

    derived there-from.

    2 and 4 of the Rules for the Implementation thereof, and Article 9 of the

    1. The following incomes of resident representative offices shall be

    Interim Provisions of the State Council Concerning the Administration of

    subject to tax:

    Resident Representative Offices of Foreign Enterprises, and the relevant

    (1) the commissions, rebates and service fees received by resident

    provisions of the tax treaties concluded between the Chinese Government

    representative offices on behalf of their head offices in respect of the

    and foreign government in respect of issues concerning the imposition of

    performance of agency assignments outside China for other enterprises and

    tax on resident representative offices of foreign enterprises:

    for liaison negotiations and intermediary services within China;

    1. Resident representative offices that conduct market surveys, provide

    (2) remuneration paid by clients according to a fixed scale during a

    business information and perform other business liaison, consultation and

    specified or the amount for representative services in respect of the

    services activities on behalf of their head offices and for which no

    undertaking of market surveys, liaison work, receiving or collecting

    business income or service income is received, shall not be subject to the

    business information and rendering of consultancy services within China by

    consolidated industrial and commercial tax or enterprise income tax.

    resident representative offices for their clients (including clients of

    Resident representative offices, appointed by enterprises within China to

    their head offices);

    act as agents outside China, and whose activities are performed

    (3) commissions, rebates and service fees received by resident

    principally outside China, shall not be subject to tax on the income

    representative offices when engaging in business within China as agents

    derived there-from.

    for other enterprises or in respect of the performance of liaison,

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