外國企業(yè)常駐代表機(jī)構(gòu)主要稅收法規(guī)

1、外國企業(yè)常駐代表機(jī)構(gòu)主要稅收法規(guī)Main Tax Laws and Regulations for the Resident Representative Offices of Foreign Enterprises一、 外國企業(yè)常駐代表機(jī)構(gòu)的概念Concept of the Resident Representative Office of Foreign Enterprises“外國企業(yè)常駐代表機(jī)構(gòu)”系指按照國務(wù)院有關(guān)規(guī)定，在工商行政管理部門登記或經(jīng)有關(guān)部門批準(zhǔn)，設(shè)立在中國境內(nèi)的外國企業(yè)（包括港澳臺(tái)企業(yè)）及其他經(jīng)濟(jì)組織的常駐代表機(jī)構(gòu)。其企業(yè)類型為外國企業(yè)。“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、關(guān)于代表機(jī)構(gòu)稅務(wù)登記、建帳及納稅申報(bào)的規(guī)定Regulations Concerning Tax Registration, Account Opening

4、and Tax Declaration of Representative Offices根據(jù)中華人民共和國稅收征管法等有關(guān)法律、法規(guī)規(guī)定，外國企業(yè)在我國設(shè)立的各類常駐代表機(jī)構(gòu)，應(yīng)當(dāng)自領(lǐng)取工商登記證件（或有關(guān)部門批準(zhǔn)）之日起30日內(nèi)，持有關(guān)證件，向稅務(wù)機(jī)關(guān)申報(bào)辦理稅務(wù)登記。其在我國從事各項(xiàng)活動(dòng)，應(yīng)該按照我國稅法的有關(guān)規(guī)定，按期向主管稅務(wù)部門申報(bào)其經(jīng)營情況。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.代表機(jī)構(gòu)應(yīng)按照有關(guān)法律、行政法規(guī)和國務(wù)院財(cái)政、稅務(wù)主管部門的規(guī)定設(shè)置帳簿，根據(jù)合法、有效憑證記帳，進(jìn)行核算。代表處的財(cái)務(wù)、會(huì)計(jì)制度或者財(cái)務(wù)、會(huì)計(jì)處理辦法和會(huì)計(jì)核算軟件，全部銀行帳戶，應(yīng)當(dāng)報(bào)送當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)備案。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、關(guān)于代表機(jī)構(gòu)征稅范圍Taxation Range of Representative Offices 代表機(jī)構(gòu)從事的應(yīng)稅業(yè)務(wù)活動(dòng)包括：Representative office can be engaged in such taxable businesses and activities as:1， 各類從事貿(mào)易的公司、商業(yè)、商號(hào)等設(shè)立的代表機(jī)構(gòu)從事商品代理貿(mào)易業(yè)務(wù)活動(dòng)。All commodity ag

9、ency businesses as done by representative offices established by various companies, firms etc engaged in trade.2， 商務(wù)、法律、稅務(wù)、會(huì)計(jì)等各類咨詢服務(wù)性企業(yè)設(shè)立的代表機(jī)構(gòu)從事的各類服務(wù)活動(dòng).All services as done by representative offices established by consultancy and service enterprises such as business, law, taxation service, accountin

10、g etc.3， 集團(tuán)或控股公司設(shè)立的代表機(jī)構(gòu)為其集團(tuán)內(nèi)公司提供的各項(xiàng)服務(wù)活動(dòng)。All services as done for in-group companies by representative offices set up by groups or holding companies 4， 廣告公司設(shè)立的代表機(jī)構(gòu)從事的承攬或代理廣告業(yè)務(wù)。All businesses of undertaking advertisement or advertising agency as done by representative office established by advertising

11、 companies.5， 旅游公司設(shè)立的代表機(jī)構(gòu)為旅游者提供的服務(wù)活動(dòng)。（如辦理簽證、收取費(fèi)用、代訂機(jī)票、導(dǎo)游、聯(lián)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， 銀行金融等機(jī)構(gòu)設(shè)立的代表機(jī)構(gòu)兼營的投資咨詢或其他咨詢服務(wù)。All conc

12、urrent invest consultation or other consulting services as done by representative offices established by banks, financial institutes etc.7， 運(yùn)輸企業(yè)設(shè)立的代表機(jī)構(gòu)就運(yùn)輸業(yè)務(wù)各環(huán)節(jié)為客戶提供的服務(wù)。All services for all transportation businesses as done for clients by representative offices established by transportation enterpris

13、es.8， 代表機(jī)構(gòu)為客戶提供的其他應(yīng)稅業(yè)務(wù)活動(dòng)。Other taxable businesses as done for clients by representative offices. 9， 代表機(jī)構(gòu)為其總機(jī)構(gòu)的產(chǎn)品生產(chǎn)制造以及銷售該自產(chǎn)產(chǎn)品的業(yè)務(wù)，在中國進(jìn)行了解市場(chǎng)情況，提供商情資料，聯(lián)絡(luò)及其他準(zhǔn)備性、輔助性活動(dòng)。包括代表機(jī)構(gòu)為本公司的各類代理、服務(wù)性業(yè)務(wù)而進(jìn)行的同類或相關(guān)業(yè)務(wù)活動(dòng)。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、關(guān)于代表機(jī)構(gòu)征稅方法及計(jì)稅依據(jù)(

15、所得稅部分)Taxation Method and Basis for Representative Offices of sector of income tax （一）對(duì)提供合法、有效憑證，建立健全會(huì)計(jì)帳簿，能正確計(jì)算應(yīng)稅收入和應(yīng)納稅所得額的代表機(jī)構(gòu)，可根據(jù)其從事經(jīng)營活動(dòng)實(shí)際取得的業(yè)務(wù)收入，（包括由其總機(jī)構(gòu)統(tǒng)一收取的），據(jù)實(shí)按期申報(bào)納稅。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.按實(shí)際征稅的計(jì)稅依據(jù)：Taxation Basis of Levying Tax According to Actual Condition:外國企業(yè)常駐代表機(jī)構(gòu)的收入包括其來源于中國境內(nèi)從事各類應(yīng)稅業(yè)務(wù)活動(dòng)所取得的收入和與代表機(jī)構(gòu)

17、有實(shí)際聯(lián)系的利潤（股息）、利息、租金、特許權(quán)使用費(fèi)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.應(yīng)納稅所得額每一納稅年度收入成本費(fèi)用損失稅金

18、Assessable Income = Yearly Income-Cost-Expense-Loss-Tax Payment應(yīng)納所得稅稅額應(yīng)納稅所得額X所得稅稅率25%Income Tax Payable = Assessable Income X 25%( Income Tax Rate)另外，對(duì)機(jī)構(gòu)取得來源于中國境內(nèi)的利潤、利息、租金、特許權(quán)使用費(fèi)和其他所得，但與代表機(jī)構(gòu)沒有實(shí)際聯(lián)系的，應(yīng)當(dāng)繳納預(yù)提所得稅10%，由支付人在每次支付的款項(xiàng)中扣繳。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）對(duì)賬簿不健全，不能準(zhǔn)確核算收入或成本費(fèi)用，不能正確計(jì)算應(yīng)稅收入和應(yīng)納稅所得額的代表機(jī)構(gòu)，可以采取以下兩種核定征收方法：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、對(duì)于能準(zhǔn)確反映經(jīng)費(fèi)支出，但不能準(zhǔn)確反映收入或成本費(fèi)用的代表機(jī)構(gòu)，按經(jīng)費(fèi)支出換算收入的辦法確定收入，并根據(jù)它來進(jìn)行征稅。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）常駐代表機(jī)構(gòu)的經(jīng)費(fèi)支出包括：在中國境內(nèi)、外支付給工作人員的工資薪金、獎(jiǎng)金、津貼、福利費(fèi)、物品采購費(fèi)（包括汽車、房屋、辦公設(shè)備等固定資產(chǎn)）、房屋裝修費(fèi)、通訊費(fèi)、差旅費(fèi)、房租、設(shè)備租賃費(fèi)、

22、交通費(fèi)、交際費(fèi)、其他費(fèi)用（包括為總機(jī)構(gòu)從中國境內(nèi)購買樣品所支付的樣品費(fèi)和運(yùn)輸費(fèi)用；國外樣品運(yùn)來中國發(fā)生在中國境內(nèi)的倉儲(chǔ)費(fèi)用、報(bào)關(guān)費(fèi)用；總機(jī)構(gòu)人員來中國訪問聘請(qǐng)翻譯的費(fèi)用；總機(jī)構(gòu)為中國某個(gè)項(xiàng)目投標(biāo)，而由代表處支付購買標(biāo)書的費(fèi)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.) 常駐代表機(jī)構(gòu)購置固定資產(chǎn)（如房屋、汽車、計(jì)算機(jī)等）所發(fā)生的支出，以及代表機(jī)構(gòu)設(shè)立

25、時(shí)或者搬遷等原因所發(fā)生的裝修費(fèi)支出，可以在發(fā)生時(shí)一次性作為代表機(jī)構(gòu)費(fèi)用支出換算收入計(jì)稅。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）常駐代表機(jī)構(gòu)為其總機(jī)構(gòu)墊付的不屬于其自

26、身業(yè)務(wù)活動(dòng)所發(fā)生的下列費(fèi)用不作為代表機(jī)構(gòu)經(jīng)費(fèi)支出范圍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. 總機(jī)構(gòu)邀請(qǐng)?jiān)L問，由常駐代表機(jī)構(gòu)墊付的有關(guān)人員的機(jī)票費(fèi)用；總機(jī)構(gòu)組織的代表團(tuán)訪華，由常駐代表機(jī)構(gòu)墊付的該代表團(tuán)人員在華食宿費(fèi)用，交通費(fèi)用以及交際應(yīng)酬費(fèi)用，但不包

27、括為來華從事商務(wù)洽談，簽訂合同等代表團(tuán)所墊付的上述費(fèi)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.總機(jī)構(gòu)在中國舉辦大型展覽，由常駐代表機(jī)構(gòu)墊付的有關(guān)布展費(fèi)用、樣品的關(guān)稅、境內(nèi)運(yùn)輸費(fèi)用以及其他有關(guān)費(fèi)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. 總機(jī)構(gòu)組織在中國召開與商務(wù)洽談或簽訂合同等貿(mào)易活動(dòng)無關(guān)的研討會(huì)，由常駐代表機(jī)構(gòu)墊付的有關(guān)會(huì)議場(chǎng)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.總機(jī)構(gòu)與國內(nèi)有關(guān)部門簽訂合同，因違約而發(fā)生的由其常駐代表機(jī)構(gòu)墊付的貿(mào)易賠款。The Trade compensation expense paid on account by representative office for breach of contracts signed by head office and relative domestic departments. 總機(jī)構(gòu)在中國提供勞務(wù)服務(wù)而運(yùn)進(jìn)中國境內(nèi)的工具等，由其常駐代表機(jī)構(gòu)墊付的在海關(guān)繳付的押金和保證金。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）計(jì)算公式Calculation Formula收入額：Gross income收入額本期經(jīng)費(fèi)支出額/（1-核定利潤率15%-營業(yè)稅稅率5%）Gross Income= Appropriation Expenditure Amount of Present Period /(1-15%(Appraised and Specified Rate of Profit)-5 % Business

32、Tax Rate).應(yīng)納稅所得額=收入額X（核定利潤率）15%Tax Payable=Gross Income X 15%( Appraised and Specified Rate of Profit)應(yīng)納所得稅稅額=應(yīng)納稅所得額X25%Income Tax Payable= Tax Payable X25%2、對(duì)于可以準(zhǔn)確反映收入但不能準(zhǔn)確反映成本費(fèi)用的代表機(jī)構(gòu)，按收入總額核定應(yīng)納稅所得額。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.計(jì)算公式：Calculation Formula應(yīng)納企業(yè)所得稅額=收入總額X核定利潤率X企業(yè)所得稅稅率Income Tax Payable= Gross Income X 15%( Appraised and Specified Rate of Profit) X Income Tax Rate 納稅年度時(shí)間規(guī)定：自公歷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、關(guān)于代表機(jī)構(gòu)幾個(gè)所得稅政策業(yè)務(wù)問題：Regard Several Policy Problems of Income Tax of Representative Office 1、關(guān)于常駐代表機(jī)構(gòu)的收入，有的在中國境內(nèi)結(jié)算支付，有的在中國境外結(jié)算支付，如何計(jì)算征稅問題.How to calculate and levy tax on representative offices income obtained from settlement payments in China or overseas.外國企業(yè)常駐代表機(jī)構(gòu)

35、在中國境內(nèi)從事居間介紹等業(yè)務(wù)取得的收入，屬于來源于中國境內(nèi)所得。不論其結(jié)算支付地點(diǎn)是在中國境內(nèi)或者境外，也不論是支付給常駐代表機(jī)構(gòu)或其總機(jī)構(gòu)的都應(yīng)由其依照規(guī)定向稅務(wù)機(jī)關(guān)申報(bào)納稅。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、對(duì)傭金、回扣、手續(xù)費(fèi)收入將如何計(jì)算征稅問題How to calculate and levy tax on income from commission, rebate and handling charge.對(duì)外國企業(yè)常駐代表機(jī)構(gòu)在中國境內(nèi)從事居間介紹等業(yè)務(wù)取得的傭金、回扣、手續(xù)費(fèi)收入、不論是由一方支付或多方支付的，都應(yīng)合并計(jì)算征稅。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.對(duì)于常駐代表機(jī)構(gòu)在中國境內(nèi)從事居間介紹等業(yè)務(wù)取得的回扣收入，不論是價(jià)內(nèi)收取還是價(jià)外收取的，都應(yīng)依照規(guī)定征稅。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、關(guān)于境外費(fèi)用支出確認(rèn)的問題Regarding confirmation of overseas appropriation expenditure  境外費(fèi)用支出部分應(yīng)提供當(dāng)?shù)刈?cè)會(huì)計(jì)師證明。經(jīng)所在地稅務(wù)機(jī)關(guān)審查同意，可稅前扣除。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、關(guān)于常駐代表機(jī)構(gòu)從事聯(lián)絡(luò)洽談、居間介紹所收取的傭金收入核定問題。Regarding check and ratification of commission income from liaison, negotiation and brokerage of Representative Office  對(duì)常駐代表機(jī)構(gòu)從事聯(lián)絡(luò)洽談、居間介紹所收取的傭金，在合同中沒有載明傭金金額（或者屬于同一常駐代表機(jī)構(gòu)進(jìn)行的多項(xiàng)業(yè)務(wù)

40、合同，其中一部分合同載明傭金金額，一部分合同沒有載明傭金金額），不能提供準(zhǔn)確的證明文件和正確申報(bào)傭金收入額的，可暫按介紹商品成交額的3%核定傭金收入計(jì)算征稅。個(gè)別情況特殊的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)根據(jù)實(shí)際情況確定。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、關(guān)于總機(jī)構(gòu)與代表機(jī)構(gòu)業(yè)務(wù)收入劃分的問題Regarding business income distribution between Head Office and Representative Office   對(duì)常駐代表機(jī)構(gòu)能夠提供有關(guān)憑證資料，如接受委托業(yè)務(wù)的委托協(xié)議書或其他相當(dāng)?shù)淖C明文件，證明其在一項(xiàng)代理業(yè)務(wù)中，有一部分業(yè)務(wù)是由其總機(jī)構(gòu)在中國境外進(jìn)行的，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核，可暫按其收入額的50%核定在中國應(yīng)申報(bào)納稅的金額。個(gè)別情況特殊的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)根據(jù)實(shí)際情況確定。If representative office can offer related vouchers and data such as entrusting agreements or other documental evidences, which