2023年度
非居民企业所得税
汇算清缴须知
前言
INTRODUCTION
非居民企业纳税人注意啦！2023年度非居民企业所得税汇算清缴开始啦！在此，我们有一些温馨提示，请您查收。
Non-resident enterprises:
The final settlement and payment has began, please check the guidance!
汇算清缴对象
Objects of the final settlement and payment
（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，均应按照企业所得税法及本办法规定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 the territory of China, regardless of profits or losses, shall participate in the final settlement and payment of enterprise income tax in accordance with the provisions of the Enterprise Income Tax Law.
（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：
In any of the following circumstances, the enterprises are not required to participate in the final settlement and payment of enterprise income tax of the year:
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；
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;
汇算清缴期内已办理注销；
The enterprises have canceled the registration during the period of final settlement;
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。
Other circumstances under which the enterprises should not apply for the final settlement and payment of income tax of the year with the approval of the competent tax authority.
汇算清缴时限
Time limit of the final settlement and payment
（一）企业应当在年度终了之日起5个月内（2024年5月31日前），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。
The enterprises shall submit the annual enterprise income tax return to the tax authorities within 5 months from the end of the year(before May 31st, 2024), handle the final settlement and payment, and settle the payable and refundable taxes.
企业因特殊原因，不能在规定期限内办理年度所得税申报，应当在年度终了之日起5个月内（2024年5月31日前），向主管税务机关提出延期申报申请。主管税务机关批准后，可以适当延长申报期限。
Under special circumstances, if an enterprise is unable to file the annual income tax return within the prescribed time limit, it should apply for an extension of the filing deadline to the competent authority within 5 months from the end of the year(before May 31st, 2024). Upon approval by the competent tax authority, the filing deadline could be extended accordingly.
（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。
In case of termination of business activities in the middle of the year, the enterprises shall handle the final settlement and payment of enterprise income tax of the current period to the tax authority within 60 days of the actual termination of operation.
汇算清缴报送资料
Materials for the final settlement and payment
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：
When making final settlement of enterprise income tax, enterprises should faithfully fill in and submit the following statements and materials.
《中华人民共和国非居民企业所得税年度纳税申报表（2019年版）》及其附表（国家税务总局公告2019年16号修订版本）；
Annual Tax Declaration Form for the Non-resident Enterprise Income Tax of the People’s Republic of China (2019 Version) and attached forms.（Revised by the No.16 State Taxation Administration Announcement in 2019）.
年度财务会计报告；
Annual Tax Declaration Form for the Non-resident Enterprise Income Tax of the People’s Republic of China (2019 Version) and attached forms.
税务机关规定应当报送的其他有关资料。
Other relevant documents required by the tax authority.
注意：企业委托中介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。（Notice:If the enterprise entrusts the tax-related professional agency to make the final settlement of enterprise income tax, the original letter of authorization signed by the enterprise should be attached.）
汇算清缴申报方式
Methods of final settlement and payment declaration
（一）网上申报：企业应在规定的汇算清缴时限内，通过国家税务总局广东省电子税务局填写和报送所适用的申报表，并结清税款。
Online declaration：The enterprises shall complete and submit the applicable declaration forms on the electronic tax platform of Guangdong Provincial Tax Service, State Taxation Administration, within the prescribed time limit for final settlement and settle the tax payable.
（二）上门申报：企业不能正常进行网上申报时可直接携带汇算清缴相关材料到办税服务厅办理申报。
Door-to-door declaration：If online declaration fails, the enterprises can directly go to the tax service hall with relevant materials for the final settlement.
法律责任
Legal liabilities
企业未按规定期限申报纳税、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(such as non-payment or underpayment of the tax payable) 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
1.《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）
2.《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）
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