国税总局加强外国企业常驻代表机构税收管理XXXX年3月5全文案例分析电子版

国税总局加强外国企业常驻代表机构税收管理2010年3月5日国家税务总局（“国税总局”）于2010年2月20日颁布了《外国企业常驻代表机构税收管理暂行办法》（“《暂行办法》”），自2010年1月1日起施行。《暂行办法》原则上规定外国企业常驻代表机构（“代表机构”）将不再享受企业所得税免税待遇，就其归属所得应当依法申报缴纳企业所得税，就其应税收入应当依法申报缴纳营业税和增值税。除非可以提供完整准确的会计账簿准确核算收入或成本费用，否则代表机构需采用以下两种方式核定其应纳税所得额，即按经费支出换算收入或按收入总额核定应纳税所得额。《暂行办法》的颁布实施同时废止了一部分税务总局之前所颁布的有关代表机构免税的规定，并且说明对于已经核准免税的代表机构将按照《暂行办法》进行清理。根据之前的规定，代表机构仅为其总机构的产品生产制造以及销售该自产产品的业务，在中国进行了解市场情况、提供商情资料、联络及其他准备性、辅助性活动被视为不予征税的活动，但是《暂行办法》则取消了对于该等不予征税活动的认定，今后代表机构所有的免税措施都将逐步取消。对于账簿不健全，不能准确核算收入或成本费用且无法据实申报的代表机构，《暂行办法》规定，税务机关有权按经费支出换算收入或按收入总额核定应纳税所得额。若代表机构能够准确反映经费支出但不能准确反映收入或成本费用的，则将按照根据以下公式计算应纳税所得额：收入额=本期经费支出额/（1-核定利润率-营业税税率）；应纳企业所得税额=收入额×核定利润率×企业所得税税率。在代表机构可以准确反映收入但不能准确反映成本费用时，将按照以下公式计算所得税税额：应纳企业所得税额=收入总额×核定利润率×企业所得税税率。根据《暂行办法》的规定，代表机构的核定利润率不应低于15%。该等规定提高了之前对于代表机构核定纳税利润率最低10%的要求，增加了代表机构在核定纳税情况下的税赋。同时《暂行办法》规定若代表机构需要享受税收协定待遇的，应依照国税总局的有关规定向地方税务局在规定时限内办理审批或备案事宜。SATTightenstheTaxAdministrationonRepresentativeOfficesofForeignEnterprisesMarch5,2010OnFebruary20,2010,StateAdministrationofTaxation(“SAT”)promulgatedtheTentativeMeasuresonTaxAdministrationofRepresentativeOfficesofForeignEnterprises(“TentativeMeasures”),whichbecomeeffectivefromJanuary1,2010.TheTentativeMeasuressetoutthatinprincipletherepresentativeofficesofforeignenterprises(“RepresentativeOffices”)willnolongbeentitledtoenterpriseincometaxexemption.TheRepresentativeOfficesshallmaketaxdeclarationandpaytheenterpriseincometaxontheattributedincomeandthebusinesstaxandvalue-addedtaxontheirtaxableCopyright®2003-2009HHPAttorneys-At-Law.AllRightsReserved.income.ForthoseRepresentativeOfficeswhichareunabletoprovidecompleteandaccurateaccountingbookstoproveandcalculatetheirincomeorcostsandexpensesinaprecisemanner,thecost-plusmethodoractualrevenuemethodshallbeadoptedtoverifythetaxableincome.TheTentativeMeasuresrepealthepreviousrulesissuedbySATwithrespecttothetaxexemptionofRepresentativeOfficesandprovidethattheRepresentativeOfficeshavingbeengrantedthetaxexemptionshallbeadjustedaccordingly.Accordingtothepreviouslyissuedrules,thoseRepresentativeOfficeswhichonlyengageinprovidingmarketinformationcollection,provisionofbusinessinformation,liaisonandotherpreparatoryorancillarybusinessactivitieswithinChinaforproductsmanufacturingandsalesoftheself-manufacturedproductsbytheheadquartersshallnotbesubjecttotaxationliabilitiesfortheseactivities.However,theTentativeMeasuresprovidethattheaccreditationontaxexemptionshallbenolongerappliedandallthetaxexemptionmeasuresfortheRepresentativeOfficeswillberevokedgradually.ForthoseRepresentativeOfficeswhichhavenocompleteaccountingbooksorfailtoaccuratelyverifyandcalculatetheincomeorcostsandexpensesresultingthemselvesbeingunabletoclaimtheactualtaxableincome,theTentativeMeasuresauthorizethetaxauthoritiestodeterminethetaxableincomeoftheRepresentativeOfficeswiththecostplusmethodoractualrevenuemethod.IftheRepresentativeOfficesarecapableofsubstantiatingtheirexpensesbutunabletoprovetherevenuesorcosts,thetaxableincomeshallbecalculatedinaccordancewiththefollowingformula:Revenue=ExpensesIncurredintheCurrentPeriod/(1-DeemedProfitMargin-TaxRateofBusinessTax)EnterpriseIncomeTaxPayable=Revenue×DeemedProfitMargin×TaxRateofEnterpriseIncomeIntheeventthattheRepresentativeOfficesareabletoprovetheiraccuraterevenuebutfailtoprovethecosts,thefollowingformulashallbeadoptedtocalculatetheenterpriseincometax:EnterpriseIncomeTaxPayable=TotalRevenue×DeemedProfitMargin×TaxRateofEnterpriseIncomeUndertheTentativeMeasures,thedeemedprofitmarginoftheRepresentativeOfficesshallbenolessthan15%.ThisprovisionchangesthepreviousminimumdeemedprofitmarginoftheRepresentativeOfficesat10%andthereforeincreasesthetaxburdenoftheRepresentativeOfficesunderthecircumstanceoftaxverification.TheseTentativeMeasuresalsoprovidethoseRepresentativeOfficesintendingtoavailofanytaxtreatytreatmentshallproceedwiththeapprovalorrecordfillingprocesswiththelocaltaxbureauswithintheprescribedperiodinaccordancewithrelevantregulationsoftheSAT.AlistandfulltextofthePRCnewlawsandregulationsareavailableatourwebsiteat®2003-2009HHPAttorneys-At-Law.AllRightsReserved.