非居民企业所得税源泉扣缴管理暂行办法

非居民企业所得税源泉扣缴管理暂行办法

Provisional Tax Regulations for Non-Resident Enterprises

第一章 总 则Chapter 1 General Provisions

第一条 为规范和加强非居民企业所得税源泉扣缴管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《税务登记管理办法》、中国政府对外签署的避免双重征税协定（含与香港、澳门特别行政区签署的税收安排，以下统称税收协定）等相关法律法规，制定本办法。

Article 1 For the purpose of regulating and enhancing non-resident enterprises income tax source withholding administration, this regulation is enacted according to People’s Republic Of China Enterprise Income Tax Law (hereafter referred to as enterprise income tax law) and its implementing regulations, People’s Republic Of Tax Collection And Administration law (hereafter referred to as tax collection and administration law) and its implementation details, Tax Registration Administration Approach and the avoidance of double taxation treaty signed by the Chinese government (including tax arrangements signed with Hong Kong and Macao Special Administrative Region, referred to as tax treaties) and other related laws and regulations.

第二条 本办法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内未设立机构、场所且有来源于中国境内所得的企业，以及虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的企业。

Article 2 Non-Resident Enterprises in this regulation refer to enterprises that are established in accordance with foreign (district) law with actual administration organization located outside China and with no establishments or places located within china, but have income sourced from china and enterprises that have establishments or places in china but their income has no actual association with their establishment or place established.

第三条 对非居民企业取得来源于中国境内的股息、红利等权益性投资收益和利息、租金、特许权使用费所得、转让财产所得以及其他所得应当缴纳的企业所得税，实行源泉扣缴，以依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人为扣缴义务人。

Article 3 It is to implement source withholding of enterprise income tax of such equity earnings as dividend and bonus of non-resident enterprises, as well as interest, rents and earnings from loyalties and property transfer and other earnings. The withholding agent refers to any organization or individual who is directly obligated for relevant payments for non-resident enterprises according to relative law or contract terms.

第二章 税源管理Chapter 2 Tax Sources Administration

第四条 扣缴义务人与非居民企业首次签订与本办法第三条规定的所得有关的业务合同或协议（以下简称合同）的，扣缴义务人应当自合同签订之日起30日内，向其主管税务机关申报办理扣缴税款登记。

Article 4 Withholding agent shall apply for tax withholding registration with competent tax authorities within 30 days following the signing of contract with non-resident enterprises, in the cast that it is the first time the said parties sign business contra

ct or agreement (hereafter called contract) on earnings related to article 3 of this regulation.

第五条 扣缴义务人每次与非居民企业签订与本办法第三条规定的所得有关的业务合同时，应当自签订合同（包括修改、补充、延期合同）之日起30日内，向其主管税务机关报送《扣缴企业所得税合同备案登记表》（见附件1）、合同复印件及相关资料。文本为外文的应同时附送中文译本。

Article 5 Withholding agent shall submit Withholding Enterprises Income Tax Contact Record Registration Form (Annex 1), contract copy and other related documents to competent tax authorities within 30 days following the signing of business contract (including revision, supplement and extension of the contract) on earnings related to article 3 of this regulation with non-resident enterprises every time. Chinese version shall be attached if the documents are in foreign language.

股权转让交易双方均为非居民企业且在境外交易的，被转让股权的境内企业在依法变更税务登记时，应将股权转让合同复印件报送主管税务机关。

In the case that both parties of equity transfer are both non-resident enterprises and the transfer occurs outside of China, the domestic enterprise whose share is transferred shall submit the equity transfer contract copy to the competent tax authorities when legally changing tax registration.

第六条 扣缴义务人应当设立代扣代缴税款账簿和合同资料档案，准确记录企业所得税的扣缴情况，并接受税务机关的检查。

Article 6 Withholding agent shall set up tax withholding and collection account book and contract files to record accurately the income tax withholding of enterprises to be checked by tax authorities.

第三章 征收管理Chapter 3 Tax Collection Administration

第七条 扣缴义务人在每次向非居民企业支付或者到期应支付本办法第三条规定的所得时，应从支付或者到期应支付的款项中扣缴企业所得税。

Article 7 Withholding agent shall withhold enterprise income tax from the payment or due payables every time when paying for earnings or payables to non-resident enterprises specified in article 3 of this regulation.

本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。

Payables due mentioned in this article refer to the payables that should be calculated into relative costs and expenditures of the payer according to accrual basis principle.

扣缴义务人每次代扣代缴税款时，应当向其主管税务机关报送《中华人民共和国扣缴企业所得税报告表》（以下简称扣缴表）及相关资料，并自代扣之日起7日内缴入国库。

Withholding agent shall submit People’s Republic China Withholding Enterprises Income Tax Report (hereafter called withholding form)and relative documents to competent tax authorities every time when withholding and collecting tax and turn over to the state treasury within 7 days following the date of withholding and collecting.

第八条 扣缴企业所得税应纳税额计算。

Article 8 Calculation of Payable Withholding Enterprises Income Tax

扣缴企业所得税应纳税额=应纳税所得额×实际征收率

Payable Withholding Enterprises Income Tax = taxable income amount X actual taxation rate

应纳税所得额是指依照企业所得税法第十九条规定计算的下列应纳税所得额：

Taxable income amount refers to taxable income amount below calculated according to article 19 of Enterprises Income Tax:

（一）股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。

(a) Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.

（二）转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。

(b) Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.

（三）其他所得，参照前两项规定的方法计算应纳税所得额。

(c) Other earnings; the taxable income shall be calculated according to the above two items.

实际征收率是指企业所得税法及其实施条例等相关法律法规规定的税率，或者税收协定规定的更低的税率。

Actual tax collecting rate refers to tax rate specified in enterprise income tax regulations and its implementation regulations or lower tax rate regulated by tax treaty.

第九条 扣缴义务人对外支付或者到期应支付的款项为人民币以外货币的，在申报扣缴企业所得税时，应当按照扣缴当日国家公布的人民币汇率中间价，折合成人民币计算应纳税所得额。

Article 9 in the case that withholding agent’s payment or payables are not in RMB but in other currency, when applying for withholding enterprise income tax, the taxable income shall be calculated according to the RMB amount converted according to the central parity rate published by the state on the day.

第十条 扣缴义务人与非居民企业签订与本办法第三条规定的所得有关的业务合同时，凡合同中约定由扣缴义务人负担应纳税款的，应将非居民企业取得的不含税所得换算为含税所得后计算征税。

Article 10 When withholding agent signs business contract with non-resident enterprise related to the income stipulated in Article 3 of this tax regulation, in the case that it is agreed in the contract that payable tax should be undertaken by withholding agent, income excluding tax earned by non-resident enterprise shall be converted into income inclusive of tax for tax collection.

第十一条 按照企业所得税法及其实施条例和相关税收法规规定，给予非居民企业减免税优惠的，应按相关税收减免管理办法和行政审批程序的规定办理。对未经审批或者减免税申请未得到批准之前，扣缴义务人发生支付款项的，应按规定代扣代缴企业所得税。

Article 11 the preferential treatment of tax reduction and exemption to non-resident

enterprise in compliance with corporate income tax law and its implementation regulations and relevant tax regulations shall be handled according to related administration regulations of tax reduction and exemption as well as administrative review and approval procedures. In the case that review and approval have not yet been conducted or prior to the approval of application for tax reduction or exemption, withholding agent shall withhold and collect corporate income tax in accordance with relevant regulations.

第十二条 非居民企业可以适用的税收协定与本办法有不同规定的，可申请执行税收协定规定；非居民企业未提出执行税收协定规定申请的，按国内税收法律法规的有关规定执行。 Article 12 in the case that there is discrepancy between tax treaty applicable to non-resident enterprises and these Regulations, application for implementation of tax treaty may be made; in the case that application for implementation of tax treaty has not yet been made by non-resident enterprises, relevant regulations of domestic tax laws and regulations shall apply.

第十三条 非居民企业已按国内税收法律法规的有关规定征税后，提出享受减免税或税收协定待遇申请的，主管税务机关经审核确认应享受减免税或税收协定待遇的，对多缴纳的税款应依据税收征管法及其实施细则的有关规定予以退税。

Article 13 in the case that non-resident enterprises taxed according to relevant regulations of domestic tax laws and regulations make application for entitlement to tax reduction or exemption or tax treaty, and if competent tax authority has reviewed and identified said entitlement, the extra tax payment shall be refunded according to related rules and regulations of tax collection and administration law and its detailed implementation rules.

第十四条 因非居民企业拒绝代扣税款的，扣缴义务人应当暂停支付相当于非居民企业应纳税款的款项，并在1日之内向其主管税务机关报告，并报送书面情况说明。

Article 14 in the case that non-resident enterprises refuse withholding tax payment by withholding agent, withholding agent should temporarily suspend the payment with the amount equivalent to the payable taxes by non-resident enterprises, report within one day to its competent tax authority with a written statement.

第十五条 扣缴义务人未依法扣缴或者无法履行扣缴义务的，非居民企业应于扣缴义务人支付或者到期应支付之日起7日内，到所得发生地主管税务机关申报缴纳企业所得税。

股权转让交易双方为非居民企业且在境外交易的，由取得所得的非居民企业自行或委托代理人向被转让股权的境内企业所在地主管税务机关申报纳税。被转让股权的境内企业应协助税务机关向非居民企业征缴税款。

扣缴义务人所在地与所得发生地不在一地的，扣缴义务人所在地主管税务机关应自确定扣缴义务人未依法扣缴或者无法履行扣缴义务之日起5个工作日内，向所得发生地主管税务机关发送《非居民企业税务事项联络函》（见附件2），告知非居民企业的申报纳税事项。 Article 15 withholding agent fails to legally withhold and collect or fails to perform the obligation of tax withholding and collection, non-resident enterprise shall declare and pay corporate income tax to competent tax authority where its income occurs within 7 days from the tax payment day or the day of tax due to pay by withholding agent.

In the case that both parties of equity transfer are non-resident enterprises and the said equity transfer is transacted overseas, the non-resident enterprise which obtai

ns the income shall by itself or commission an agent to declare and pay taxes to competent tax authority where the domestic enterprise whose equity is transferred resides. The domestic enterprise whose equity is transferred should assist tax authority to collect taxes from non-resident enterprise.

In the case that residence of withholding agent is different from where income occurs, competent tax authority where the withholding agent resides shall issue Tax Issues Liaison Letter For Non-Resident Enterprise (see annex 2) to competent tax authority where income occurs, informing non-resident enterprise of tax declaration and payment issues.

第十六条 非居民企业依照本办法第十五条规定申报缴纳企业所得税，但在中国境内存在多处所得发生地，并选定其中之一申报缴纳企业所得税的，应向申报纳税所在地主管税务机关如实报告有关情况。申报纳税所在地主管税务机关在受理申报纳税后，应将非居民企业申报缴纳所得税情况书面通知扣缴义务人所在地和其他所得发生地主管税务机关。

Article 16 Non-resident enterprises declaration of withholding enterprise income tax in accordance with provisions of Article 15 of this regulation, however, the income occurs in multiple places within China and the enterprise selects one of which to declare income tax , shall honestly report the related issues to the competent tax authority where taxes are declared and collected. After the competent tax authority where taxes are declared and collected accept the declaration of withholding tax, shall notify in writing the competent tax authorities where the withholding agent is located and other income occurring places of non-resident enterprises declaration of withholding enterprise income tax.

第十七条 非居民企业未依照本办法第十五条的规定申报缴纳企业所得税，由申报纳税所在地主管税务机关责令限期缴纳，逾期仍未缴纳的，申报纳税所在地主管税务机关可以收集、查实该非居民企业在中国境内其他收入项目及其支付人（以下简称其他支付人）的相关信息，并向其他支付人发出《税务事项通知书》，从其他支付人应付的款项中，追缴该非居民企业的应纳税款和滞纳金。

其他支付人所在地与申报纳税所在地不在一地的，其他支付人所在地主管税务机关应给予配合和协助。

Article 17 in the case that non-resident enterprises fail to declare and pay enterprise income tax in accordance with provisions of Article 15 of this regulation, competent tax authorities where tax is declared and collected shall order the taxpayer to pay the tax within a fixed period of time, if the tax fails to be paid after the said fixed period of time is overdue, competent tax authorities where tax is declared and collected may collect and verify relevant information regarding other revenue items and its payers (hereinafter called “other payers”) within China of the non-resident enterprises, issue other payers Tax issues notice, and pursue the payment of payable taxes and overdue payment penalty of this non-resident enterprise from payable funds of other payers.

In the case that where other payers reside differs from where tax is declared and collected, competent tax authorities where other payers reside should provide support and assistance.

第十八条 对多次付款的合同项目，扣缴义务人应当在履行合同最后一次付款前15日内，向主管税务机关报送合同全部付款明细、前期扣缴表和完税凭证等资料，办理扣缴税款清算手续。

Article 18 in terms of contract with multiple payments, withholding agent shall report and submit to competent tax authority complete contract payment details, prior period tax withholding and payment schedule and tax payment vouchers etc in order to handle clearing procedures for tax withholding and collection within 15 days prior to final payment of contract .

第四章 后续管理Chapter IV Follow-up Administration

第十九条 主管税务机关应当建立《扣缴企业所得税管理台账》（见附件3），加强合同履行情况的跟踪监管，及时了解合同签约内容与实际履行中的动态变化，监控合同款项支付、代扣代缴税款等情况。必要时应查核企业相关账簿，掌握股息、利息、租金、特许权使用费、转让财产收益等支付和列支情况，特别是未实际支付但已计入成本费用的利息、租金、特许权使用费等情况，有否漏扣企业所得税问题。

Article 19 The competent tax authorities shall set up The Management Account Book of Withholding Enterprise Income Tax (See Annex 3) to strengthen the tracking and supervision of contract implementation, to keep abreast of the dynamic changes between contents of the signed contract and the actual performance of the contract, and to monitor contract payments and tax withholding and collecting and so on. The competent tax authorities shall check up as appropriate business-related account books, control over payment and entries of dividends, interest, rents, royalties, income of assets transfer payments etc, especially for those interest, rents, royalties etc, which are not actually paid but have been included in the cost shall be checked to identify whether there is income tax evasion.

主管税务机关应根据备案合同资料、扣缴企业所得税管理台账记录、对外售付汇开具税务证明等监管资料和已申报扣缴税款情况，核对办理税款清算手续。

The competent tax authorities shall check and handle tax clearance procedures in accordance with recorded contract information, records of management account book of withholding enterprise income tax, tax certifications issued of sale and payment of foreign exchange and other supervision data and withholding taxes declared. 第二十条 主管税务机关可根据需要对代扣代缴企业所得税的情况实施专项检查，实施检查的主管税务机关应将检查结果及时传递给同级国家税务局或地方税务局。专项检查可以采取国、地税联合检查的方式。

Article 20 The competent tax authorities may implement special inspection of withholding and collecting enterprise income tax when necessary and shall report the inspection results to state tax bureau or local tax bureau at the same level. The special inspection may adopt the way of collaborative check-up by both state tax bureau and local tax bureau.

第二十一条 税务机关在企业所得税源泉扣缴管理中，遇有需要向税收协定缔约对方获取涉税信息或告知非居民企业在中国境内的税收违法行为时，可按照《国家税务总局关于印发〈国际税收情报交换工作规程〉的通知》（国税发〔2006〕70号）规定办理。

Article 21 during the administration of source withholding of enterprises income tax

by the tax authorities, to obtain tax-related information from the singing counterpart of tax treaty or notify the non-resident enterprises of their tax violations in China may be handled in line with Notice of the State Administration of Taxation on issuing the Regulations on International Tax Intelligence Exchange (Document No. 70 [2006] issued by the State Administration of Taxation).

第五章 法律责任Chapter V Legal Liabilities

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第二十二条 扣缴义务人未按照规定办理扣缴税款登记的，主管税务机关应当按照《税务登记管理办法》第四十五条、四十六条的规定处理。

Article 22 Withholding agent fails to handle registration of tax withholding, the competent tax authorities shall handle the matter pursuant to the provisions of Article 45 and Article 46 of the Administrative Measures for Tax Registration.

本办法第五条第二款所述被转让股权的境内企业未依法变更税务登记的，主管税务机关应当按照《税务登记管理办法》第四十二条的规定处理。

The share transferred domestic enterprises fails to change tax certification aforesaid in paragraph 2 of Article 5 of this Regulation; the competent tax authorities shall handle the matter pursuant to the provisions Article 42 of the Administrative Measures for Tax Registration.

第二十三条 扣缴义务人未按本办法第五条规定的期限向主管税务机关报送《扣缴企业所得税合同备案登记表》、合同复印件及相关资料的，未按规定期限向主管税务机关报送扣缴表的，未履行扣缴义务不缴或者少缴已扣税款的、或者应扣未扣税款的，非居民企业未按规定期限申报纳税的、不缴或者少缴应纳税款的，主管税务机关应当按照税收征管法及其实施细则的有关规定处理。

Article 23 Withholding agent fails to submit Contract Record-keeping Registration Form of Withholding Enterprise Income Tax, copy of the contract and other relevant data to the competent tax authority within the time limit stipulated in Article 5 of this regulation, fails to submit withholding form to the competent tax authority within the stipulated time limit, fails to pay withholding tax or pay insufficient amount of tax or the non-resident enterprise fails to declare tax within the stipulated time limit or fails to pay payable tax or pays less than the amount payable, the competent tax authorities shall settle it under the law of levying and collection of taxes and its detailed implementation rules.

第六章 附 则Chapter VI Supplementary Articles

第二十四条 本办法由国家税务总局负责解释，各省、自治区、直辖市和计划单列市国家税务局、地方税务局可根据本办法制定具体操作规程。

Article 24 The State Administration of Taxation is responsible for interpreting this regulation and State taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and local taxation bureaus can accordingly draw up its concrete enforcement rules in line with this regulation.

第二十五条 本办法自2009年1月1日起施行。

Article 25 this regulation shall take effect from 1 January 2009 onwards

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