外国企业常驻代表机构主要税收法规

1、外国企业常驻代表机构主要税收法规Main Tax Laws and Regulations for the Resident Representative Offices of Foreign Enterprises一、 外国企业常驻代表机构的概念Concept of the Resident Representative Office of Foreign Enterprises“外国企业常驻代表机构”系指按照国务院有关规定，在工商行政管理部门登记或经有关部门批准，设立在中国境内的外国企业（包括港澳台企业）及其他经济组织的常驻代表机构。其企业类型为外国企业。“The Resident Rep

2、resentative Office of Foreign Enterprises” mean the resident representative offices of foreign enterprises (including Hongkong , Macao and Taiwan enterprises) and other economic organizations established in China, authorized by relative departments of the State Council or registered in industrial an

3、d commercial departments according to the Interim Provisions of the State Council on the Administration of Resident Representative Offices of Foreign Enterprises. It belongs to a foreign enterprise in nature.  二、关于代表机构税务登记、建帐及纳税申报的规定Regulations Concerning Tax Registration, Account Opening

4、and Tax Declaration of Representative Offices根据中华人民共和国税收征管法等有关法律、法规规定，外国企业在我国设立的各类常驻代表机构，应当自领取工商登记证件（或有关部门批准）之日起30日内，持有关证件，向税务机关申报办理税务登记。其在我国从事各项活动，应该按照我国税法的有关规定，按期向主管税务部门申报其经营情况。According to the provisions of the Law of the People's Republic of China for Tax Collection and Management and other

5、laws and regulations, all resident representative offices of foreign enterprises should carry related certificates to handle tax registration in taxation authority within 30 days after receipt of business license or authorized by relative departments. It should declare its operating condition to com

6、petent taxation authority and all its activities performing in China should observe the related provisions of this countrys tax laws and regulations.代表机构应按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿，根据合法、有效凭证记帐，进行核算。代表处的财务、会计制度或者财务、会计处理办法和会计核算软件，全部银行帐户，应当报送当地主管税务机关备案。Representative office should be in accordance

7、 with the provisions of law, administrative regulation, competent department for finance and tax affairs under the State Council, establish account books and account in line with legal and valid voucher. Representative office should report its financial and accounting systems or measures, accounting

8、 software and total bank accounts to local competent taxation authority for its records. 三、关于代表机构征税范围Taxation Range of Representative Offices 代表机构从事的应税业务活动包括：Representative office can be engaged in such taxable businesses and activities as:1， 各类从事贸易的公司、商业、商号等设立的代表机构从事商品代理贸易业务活动。All commodity ag

9、ency businesses as done by representative offices established by various companies, firms etc engaged in trade.2， 商务、法律、税务、会计等各类咨询服务性企业设立的代表机构从事的各类服务活动.All services as done by representative offices established by consultancy and service enterprises such as business, law, taxation service, accountin

10、g etc.3， 集团或控股公司设立的代表机构为其集团内公司提供的各项服务活动。All services as done for in-group companies by representative offices set up by groups or holding companies 4， 广告公司设立的代表机构从事的承揽或代理广告业务。All businesses of undertaking advertisement or advertising agency as done by representative office established by advertising

11、 companies.5， 旅游公司设立的代表机构为旅游者提供的服务活动。（如办理签证、收取费用、代订机票、导游、联系住宿）all services as done by representative offices established by travel companies (such as visa handling, fees and charges collection, airline ticket booking, tour guiding and accommodation arranging).6， 银行金融等机构设立的代表机构兼营的投资咨询或其他咨询服务。All conc

12、urrent invest consultation or other consulting services as done by representative offices established by banks, financial institutes etc.7， 运输企业设立的代表机构就运输业务各环节为客户提供的服务。All services for all transportation businesses as done for clients by representative offices established by transportation enterpris

13、es.8， 代表机构为客户提供的其他应税业务活动。Other taxable businesses as done for clients by representative offices. 9， 代表机构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。包括代表机构为本公司的各类代理、服务性业务而进行的同类或相关业务活动。Such businesses and activities done by representative office for production, manufacture and sale of s

14、elf-produced product of head office as market condition investigating, market condition data offering, liaison and other preparative and auxiliary activities, including congeneric and related business activities for various agencies, service business of its own company.  四、关于代表机构征税方法及计税依据(

15、所得税部分)Taxation Method and Basis for Representative Offices of sector of income tax （一）对提供合法、有效凭证，建立健全会计帐簿，能正确计算应税收入和应纳税所得额的代表机构，可根据其从事经营活动实际取得的业务收入，（包括由其总机构统一收取的），据实按期申报纳税。For representative office with legal and valid voucher， it can establish and complete account books to correctly calculate incom

16、e and tax payable, its tax payable should be declared duly according to actual business income (including the part collected together by its head office) from its operating activities.按实际征税的计税依据：Taxation Basis of Levying Tax According to Actual Condition:外国企业常驻代表机构的收入包括其来源于中国境内从事各类应税业务活动所取得的收入和与代表机构

17、有实际联系的利润（股息）、利息、租金、特许权使用费及其他所得。The incomes of resident representative offices of foreign enterprises include the income obtained from all taxable activities in China and the profit (dividend), interest, rent, income from royalties and other incomes in actual connection with it.应纳税所得额每一纳税年度收入成本费用损失税金

18、Assessable Income = Yearly Income-Cost-Expense-Loss-Tax Payment应纳所得税税额应纳税所得额X所得税税率25%Income Tax Payable = Assessable Income X 25%( Income Tax Rate)另外，对机构取得来源于中国境内的利润、利息、租金、特许权使用费和其他所得，但与代表机构没有实际联系的，应当缴纳预提所得税10%，由支付人在每次支付的款项中扣缴。In addition, regarding such incomes as the profit (dividend), interest, r

19、ent, income from royalties and other incomes obtained in China and without actual connection with representative office, representative office should pay withholding income tax (10%), which is withheld from every payment of payers.（二）对账簿不健全，不能准确核算收入或成本费用，不能正确计算应税收入和应纳税所得额的代表机构，可以采取以下两种核定征收方法：For rep

20、resentative office，it cant compute cost and expense correctly and cant establish and complete account books to correctly calculate income and tax payable, it can report and pay tax with two assessment and imposition methods as follows:1、对于能准确反映经费支出，但不能准确反映收入或成本费用的代表机构，按经费支出换算收入的办法确定收入，并根据它来进行征税。For

21、representative office with accurate appropriation expenditure, it cant compute income,cost and expense correctly, its income should be converted from appropriation expenditure and be as the taxation basis.（1）常驻代表机构的经费支出包括：在中国境内、外支付给工作人员的工资薪金、奖金、津贴、福利费、物品采购费（包括汽车、房屋、办公设备等固定资产）、房屋装修费、通讯费、差旅费、房租、设备租赁费、

22、交通费、交际费、其他费用（包括为总机构从中国境内购买样品所支付的样品费和运输费用；国外样品运来中国发生在中国境内的仓储费用、报关费用；总机构人员来中国访问聘请翻译的费用；总机构为中国某个项目投标，而由代表处支付购买标书的费用等等）。Appropriation expenditure of representative office contains workers wage, bonus, allowance and welfare expense paid whether in China and overseas, as well as articles purchasing expens

23、e (including auto, house, office equipments etc fixed assets), house decorating expense, correspondence expense, travel expense, house rent, equipment rent, traffic expense, entertainment expense and other expenses (including expenses paid for head office by representative office such as payment and

24、 transport charge for samples purchased in China, warehousing charge and customs charge in China for samples sent from foreign countries, translation charge in China for visit of head office personnel, bid documents charge for some project in China etc.) 常驻代表机构购置固定资产（如房屋、汽车、计算机等）所发生的支出，以及代表机构设立

25、时或者搬迁等原因所发生的装修费支出，可以在发生时一次性作为代表机构费用支出换算收入计税。The paid expense for purchasing fixed assets (such house, car, computer etc.) and house decorating expense due to establishment of representative office or moving can be converted into income for taxation in one time when they happen.（2）常驻代表机构为其总机构垫付的不属于其自

26、身业务活动所发生的下列费用不作为代表机构经费支出范围The following appropriation expenditures paid by representative office not for its own business activities but for its head office shall not be listed in the range of appropriation expenditures. 总机构邀请访问，由常驻代表机构垫付的有关人员的机票费用；总机构组织的代表团访华，由常驻代表机构垫付的该代表团人员在华食宿费用，交通费用以及交际应酬费用，但不包

27、括为来华从事商务洽谈，签订合同等代表团所垫付的上述费用。The expenses paid on account by representative office including airline ticket payment for relative persons invited to visit China by head office, board and lodging expenses, traffic expenses and entertainment expenses for head office delegations visits to China, but excl

28、uding the aforesaid paid-on-account expenses for such delegations coming to China for business negotiations, signing contracts etc.总机构在中国举办大型展览，由常驻代表机构垫付的有关布展费用、样品的关税、境内运输费用以及其他有关费用。The organizing expense, customs duties of samples, inland transport charge and other relative expenses paid on account

29、 by representative office for large exhibitions in China held by head office. 总机构组织在中国召开与商务洽谈或签订合同等贸易活动无关的研讨会，由常驻代表机构垫付的有关会议场地的租金。The conference place rent paid on account by representative office for the proseminars in China organized by head office and having nothing to do with business negotiatio

30、ns, signing contracts etc.总机构与国内有关部门签订合同，因违约而发生的由其常驻代表机构垫付的贸易赔款。The Trade compensation expense paid on account by representative office for breach of contracts signed by head office and relative domestic departments. 总机构在中国提供劳务服务而运进中国境内的工具等，由其常驻代表机构垫付的在海关缴付的押金和保证金。The deposit and earnest money paid

31、on account by representative office for tools carried in China to offer labor service by head office.（3）计算公式Calculation Formula收入额：Gross income收入额本期经费支出额/（1-核定利润率15%-营业税税率5%）Gross Income= Appropriation Expenditure Amount of Present Period /(1-15%(Appraised and Specified Rate of Profit)-5 % Business

32、Tax Rate).应纳税所得额=收入额X（核定利润率）15%Tax Payable=Gross Income X 15%( Appraised and Specified Rate of Profit)应纳所得税税额=应纳税所得额X25%Income Tax Payable= Tax Payable X25%2、对于可以准确反映收入但不能准确反映成本费用的代表机构，按收入总额核定应纳税所得额。For representative office with complete and accurate income, it cant compute cost and expense correct

33、ly, it is assessed and imposed income tax payable in accordance with gross income.计算公式：Calculation Formula应纳企业所得税额=收入总额X核定利润率X企业所得税税率Income Tax Payable= Gross Income X 15%( Appraised and Specified Rate of Profit) X Income Tax Rate 纳税年度时间规定：自公历一月一日至十二月三十一日Prescribed Tax Year: From Jan. 1 to Dec 31 in

34、 the Gregorian Calendar  五、关于代表机构几个所得税政策业务问题：Regard Several Policy Problems of Income Tax of Representative Office 1、关于常驻代表机构的收入，有的在中国境内结算支付，有的在中国境外结算支付，如何计算征税问题.How to calculate and levy tax on representative offices income obtained from settlement payments in China or overseas.外国企业常驻代表机构

35、在中国境内从事居间介绍等业务取得的收入，属于来源于中国境内所得。不论其结算支付地点是在中国境内或者境外，也不论是支付给常驻代表机构或其总机构的都应由其依照规定向税务机关申报纳税。The income from brokerage business in China belongs to the one obtained in China. According to the regulations, Representative office must declare taxation on this income to taxation authority whether this incom

36、e is settled and paid in China or overseas, to representative office or its head office.2、对佣金、回扣、手续费收入将如何计算征税问题How to calculate and levy tax on income from commission, rebate and handling charge.对外国企业常驻代表机构在中国境内从事居间介绍等业务取得的佣金、回扣、手续费收入、不论是由一方支付或多方支付的，都应合并计算征税。Representative offices income from commis

37、sion, rebate and handling charge of brokerage business in China, wither it is paid by one parity or multiple parities, should be taxed together.对于常驻代表机构在中国境内从事居间介绍等业务取得的回扣收入，不论是价内收取还是价外收取的，都应依照规定征税。Representative offices income from rebate of brokerage business in China, whether it is paid within pr

38、ice or beyond price, should be taxed according to the regulations.3、关于境外费用支出确认的问题Regarding confirmation of overseas appropriation expenditure  境外费用支出部分应提供当地注册会计师证明。经所在地税务机关审查同意，可税前扣除。Overseas appropriation expenditure should be with certificate of local registered accountant and can be ded

39、ucted before tax payment with checkup and approval of local taxation authority.4、关于常驻代表机构从事联络洽谈、居间介绍所收取的佣金收入核定问题。Regarding check and ratification of commission income from liaison, negotiation and brokerage of Representative Office  对常驻代表机构从事联络洽谈、居间介绍所收取的佣金，在合同中没有载明佣金金额（或者属于同一常驻代表机构进行的多项业务

40、合同，其中一部分合同载明佣金金额，一部分合同没有载明佣金金额），不能提供准确的证明文件和正确申报佣金收入额的，可暂按介绍商品成交额的3%核定佣金收入计算征税。个别情况特殊的，由当地税务机关根据实际情况确定。For commission income from liaison, negotiation and brokerage of representative office, if no specified commission amount is written in contract (or it may belong to one of many contracts of the sa

41、me representative office, of which some commission amounts are specified and others not) and can not give exact documentary evidence and not correctly declare commission amount, 3% of the total business volume of brokerage commodity can be temporarily taken as ratified commission for taxation. In fe

42、w special cases, local taxation authority can make a decision in term of actual condition. 5、关于总机构与代表机构业务收入划分的问题Regarding business income distribution between Head Office and Representative Office   对常驻代表机构能够提供有关凭证资料，如接受委托业务的委托协议书或其他相当的证明文件，证明其在一项代理业务中，有一部分业务是由其总机构在中国境外进行的，经当地税务机关审核，可暂按其收入额的50%核定在中国应申报纳税的金额。个别情况特殊的，由当地税务机关根据实际情况确定。If representative office can offer related vouchers and data such as entrusting agreements or other documental evidences, which