所得税汇算清缴英语

全国税务系统正深入开展“便民办税春风行动”之际，广东省税务局对标纳税人所需所盼，推出非居民企业所得税汇算清缴中英双语版，形成了国际税收服务锦囊第四期，以帮助广大纳税人更准确地掌握非居民企业所得税汇算清缴要求，进一步降低和化解各类国际税收风险，助力广东持续构建市场化、法治化、国际化营商环境。

2021年度非居民企业所得税汇算清缴开始啦！

哪些非居民企业需要汇算清缴？

怎么办理？

何时办理？

需要报送哪些资料？

快来看看这份指南吧！

Introduction：The final settlement of non-resident EIT in 2021 has begun. Which non-resident enterprises need to make the final settlement? How to do it? When to do it? What documents do you need to submit?

一、汇算清缴对象

Objects of the final settlement

（一）依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的非居民企业（以下称为企业），无论盈利或者亏损，均应参加所得税汇算清缴。

Non-resident enterprises (hereinafter referred to as enterprises) established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not located in China but have set up establishments or places in China shall, regardless of profits or losses, participate in the filings of returns of the enterprise income tax on a consolidated basis in accordance with the provisions of the Enterprise Income Tax Law and the Administrative Measures for the Settlement and Payment of EIT on Non-resident Enterprises.

（二）企业具有下列情形之一的，可不参加当年度的所得税汇算清缴：

1.临时来华承包工程和提供劳务不足1年，在年度中间终止经营活动，且已经结清税款；

2.汇算清缴期内已办理注销；

3.其他经主管税务机关批准可不参加当年度所得税汇算清缴。

In any of the following circumstances, the enterprises are not required to make the final settlement of income tax of the year:

1. The enterprises provisionally come to China to contract projects and provide labor services for less than 1 year,terminate operating activities in the middle of the year, and have settled taxes;

2. The enterprises have canceled the registration during the final settlement;

3. Other circumstances under which the enterprises should not apply for the final settlement of income tax of the year with the approval of the competent tax authority.

二、汇算清缴申报方式

How to apply for the final settlement of income tax?

三、汇算清缴时限

When is the time limit for the final settlement?

　 （一）企业应当自年度终了之日起5个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。

（二）企业在年度中间终止经营活动的，应当自实际经营终止之日起60日内，向税务机关办理当期企业所得税汇算清缴。

The taxpayer shall submit the annual return on payment of enterprises income tax to the tax authorities within five months of the end of the year,implement accounting and final settlement and settle the payable and refundable taxes.

In case of termination of operating activities in the middle of the year,the enterprises shall handle the accounting and final settlement of enterprises income tax of the period in question to tax authorities within 60 days of the actual termination of operation.

四、汇算清缴资料报送

What materials should be submitted to apply for the final settlement of income tax?

企业办理所得税年度申报时，应当如实填写和报送下列报表、资料（注意：企业委托涉税专业机构代理年度企业所得税纳税申报的，应附送委托人签章的委托书原件）。

When the enterprise apply for the final settlement of income tax,it should truly fill in and submit the following statements and materials.(Attention:If the taxpayer entrusts the tax-related professional agency to apply for the final settlement of income tax, it should submit the original letter of authorization signed by the taxpayer.)

（一）采用据实申报征收方式的非居民企业：

The non-resident enterprises which are levied according to the actual production and operation activities:

（二）采用核定征收方式的非居民企业：

The non-resident enterprises which are levied on the verified tax rate:

（三）汇总缴纳所得税的非居民企业机构、场所：

Non-resident Enterprises Institutions、 Places who adopt summarized declaration of income Tax：

五、法律责任

Legal liabilities

纳税人未按期申报纳税、不缴或者少缴应纳税款以及违反税收规定的其他行为，按照税收征管法及其实施细则的有关规定处理。

The enterprise who fails to handle its declaration of annual income tax within the prescribed time limit,as well as other behaviors that violate the provisions of tax revenue regulations,shall be dealt with in accordance with the relevant provisions of the Law of Administration of Tax Collection.

政策依据

《国家税务总局关于印发<非居民企业所得税汇算清缴管理办法>的通知》(国税发〔2009〕6号)

《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》(国家税务总局公告2019年第16号)

来源：国家税务总局广东省税务局

编发：国家税务总局横琴粤澳深度合作区税务局

审核：邢盟政