对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录(第六批)的通知废止
根据《中华人民共和国工商统一税条例》第二条、第八条,《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条,《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条,以及中国政府同外国政府缔结的税收协定的有关规定,现对外国
企业常驻代表机构的征税问题,作如下规定:
一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联络、咨询、服务活动,凡没有营业收入、服务收入的,不征收工商统一税、企业所得税。
常驻代表机构接受中国境内企业的委托,在中国境外从事代理业务,其活动主要是在中国境外进行的,所取得的收入不征税。
二、常驻代表机构有下列收入的,应当征税:
(一)常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务,在中国境内从事联络洽谈、介绍成交,所收取的佣金、回扣、手续费;
(二)常驻代表机构为其客户(包括其总机构客户)在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务,由客户按期定额付给的报酬或者按代办事项业务量付给的报酬;
(三)常驻代表机构在中国境内为其他企业从事代理业务,为其他企业之间的经济贸易交往从事联络洽谈、居间介绍,所收取的佣金、回扣、手续费。
三、常驻代表机构从事联络洽谈、居间介绍所收取的佣金,在合同中载明佣金金额的,按合同规定的金额计算征税;在合同中没有载明佣金金额,不能提供准确的证明文件和正确申报佣金收入额的,可以由当地税务机关参照一般佣金水平,按介绍成交额核定相应的金额计算征税。其中
属于本规定第二条第一项所列情况,在一项代理业务中,有一部分工作是由其总机构在中国境外进行的,应由常驻代表机构申报并提出有关凭证资料,报送当地税务机关核定其应在中国申报纳税的金额。
四、常驻代表机构从事代理业务或居间介绍所收取的佣金、回扣、手续费,属于《工商统一税税目税率表》列举征税项目的,可以减按5%的税率征税。应征收的企业所得税,除了能够提供准确的成本、费用凭证,正确计算应纳税所得额的以外,应按照《中华人民共和国外国企业所得
税法施行细则》第二十四条规定,核定利润率,暂以业务收入额的15%为应纳税的所得额,计算征收所得税。
五、本规定所称“企业”,包括“公司”、“经济组织”。
六、本规定由财政部负责解释。
七、本规定自一九八五年度起施行。(附英文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-
TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-
SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated by
the Ministry of Finance on May 15, 1985)
The following Provisions are formulated in accordance with the provisions
of Articles 2 and 8 of The Regulations of the People's Republic of China
on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax
Law of the People's Republic of China for Foreign Enterprises and Articles
2 and 4 of the Rules for the Implementation thereof, and Article 9 of the
Interim Provisions of the State Council Concerning the Administration of
Resident Representative Offices of Foreign Enterprises, and the relevant
provisions of the tax treaties concluded between the Chinese Government
and foreign government in respect of issues concerning the imposition of
tax on resident representative offices of foreign enterprises:
1. Resident representative offices that conduct market surveys, provide
business information and perform other business liaison, consultation and
services activities on behalf of their head offices and for which no
business income or service income is received, shall not be subject to the
consolidated industrial and commercial tax or enterprise income tax.
Resident representative offices, appointed by enterprises within China to
act as agents outside China, and whose activities are performed
principally outside China, shall not be subject to tax on the income
derived there-from.
2. The following incomes of resident representative offices shall be
subject to tax:
(1) the commissions, rebates and service fees received by resident
representative offices on behalf of their head offices in respect of the
performance of agency assignments outside China for other enterprises and
for liaison negotiations and intermediary services within China;
(2) remuneration paid by clients according to a fixed scale during a
specified or the amount for representative services in respect of the
undertaking of market surveys, liaison work, receiving or collecting
business information and rendering of consultancy services within China by
resident representative offices for their clients (including clients of
their head offices);
(3) commissions, rebates and service fees received by resident
representative offices when engaging in business within China as agents
for other enterprises or in respect of the performance of liaison,
negotiation or intermediary services for economic and trade transactions
between other enterprises.
3. Tax in respect of liaison, negotiation or intermediary services
rendered by a resident representative office shall, if the amount of the
commission is specified clearly in the contract, be calculated and imposed
on the amount specified in the contract; if the amount of commission is
not specified clearly in the contract, and no accurate supporting
documents or correct report of the amount of commission income can be
provided, the local tax authorities may, by reference to a general level
of commission and the amount of business realized from the intermediary
services, determine an appropriate amount of commission as the basis on
which to calculate and impose taxes. In cases as mentioned in (1) of
Article 2 of these Provisions, where part of the agency services is
performed by its head office outside China, the resident representative
office shall report and submit relevant certificates and documents to the
local tax authorities for evaluation and determination of the amount of
commission which shall be subject to the filing of tax returns and payment
of tax in China.
4. Commission, rebates and service fees received by resident
representative offices in respect of performance of agency or intermediary
services that fall into the categories of taxable items listed in the
Schedule of Taxable Items and Tax Rates of the Consolidated Industrial and
Commercial Tax, shall be subject to the consolidated industrial and
commercial tax at a reduced rate of 5%. In cases where the enterprise
income tax shall be levied, the tax shall be assessed on the taxable
income calculated exactly from documents provided by the taxpayer as to
costs and expenses; where no such documentation is available, the tax
shall be assessed on the taxable income calculated on the basis of an
appropriate rate of profit, provisionally determined at 15% of the
business revenue in accordance with the provisions of Article 24 of the
Rules for the Implementation of the Income Tax Law of the People's
Republic of China for Foreign Enterprises.
5. "Enterprise" as mentioned in these Provisions encompasses
"corporation", "company" and "economic organization".
6. The Ministry of Finance shall be responsible for the interpretation of
these Provisions.
7. These Provisions shall come into force as of January 1, 1985.
1985年5月5日
贵阳市企业招用职工管理规定
贵州省贵阳市人民政府
贵阳市人民政府令第51号
《贵阳市企业招用职工管理规定》已经1998年5月4日市人民政府第6次常务会议讨论通过,现予发布,自公布之日起施行。
1998年9月9日
贵阳市企业招用职工管理规定
第一条 为适应社会主义市场经济的要求,促进劳动力资源的合理配置,规范企业用工行为,建立和谐、稳定的劳动关系。根据《中华人民共和国劳动法》和《贵州省劳动力市场管理条例》,结合我市实际,制定本规定。
第二条 本规定适用于本市行政区域内的企业、个体经济组织(以下均称企业)和与之形成劳动关系的劳动者。
第三条 劳动行政部门按照分级管理的原则主管本市行政区域内企业职工招收和调动工作。
第四条 企业招收职工,应本着“面向市场、公开招收、择优录用”和“先培训、后上岗”的原则,在劳动行政部门指导下进行。
第五条 本市城镇失业人员应当到常住户口所在地的区、县(市)劳动行政部门办理失业登记手续、领取《失业证》。
第六条 要求办理失业登记手续的失业人员应具备以下条件:
(一)年满十六周岁,具有劳动能力;
(二)持本市城镇非农业常住户口。
第七条 本市下岗职工要求再就业,必须按规定到市或区、县(市)劳动行政部门办理下岗登记手续,领取《下岗职工证》。
第八条 外来劳动力到本市求职的,按《贵阳市外来劳动力就业管理规定》办理就业登记手续。
第九条 企业招收职工,应拟定招工简章报同级劳动行政部门审批。招工简章应包括用工数量、岗位工种、工作期限、用工条件、劳动报酬、社会保险、招收办法等内容。其对象应主要是本市城镇失业人员和企业下岗职工,其中招收企业下岗职工的比例应不少于30%。
外地企业和职业介绍机构在本市招收职工,必须报经市劳动行政部门批准。
第十条 企业招收外国公民或转移粮户关系的农村人口,需经市劳动行政部门审核,报省劳动行政部门批准。
第十一条 企业招收职工,在同等条件下应优先录用大中专、技职校、职高毕业生以及按规定参加职业技术培训,并取得《上岗合格证》或《技术等级证》的人员。
第十二条 企业招收职工应根据审批的招工简章,主要通过劳动行政部门批准的职业介绍机构公开招收,择优录用。
第十三条 企业招收的职工必须具备以下条件:
(一)失业人员须持有本市城镇居民户口和《失业证》,从事技术性工作的还须持有相应的《上岗合格证》或《技术等级证》;
(二)外来劳动力须持有本人《身份证》、《外出人员就业登记卡》、《外来人员就业证》;
(三)下岗职工须持有本人《身份证》、《下岗职工证》,从事技术性工作的还须持有相应的《上岗合格证》或《技术等级证》。
第十四条 企业录用职工应填写《职工登记表》及备案名册,并于一个月内到同级劳动行政部门办理登记备案手续。
第十五条 企业必须与被录用人员依法签订劳动合同,明确双方权利、义务和其它有关事项,按规定办理劳动合同鉴证。并依法参加社会保险,缴纳社会保险金。
第十六条 企业在招收职工时禁止下列行为:
(一)招收未满十六周岁的未成年人就业(法律另有规定的特殊行业除外);
(二)发布虚假用工信息,谋取不正当利益;
(三)采取其他非法形式招收职工;
(四)以招收职工为名向被录用人员收取任何形式的保证金、押金;
(五)其它违反法律、法规的行为。
第十七条 凡要求从外地调入本市企业的职工,具备下列条件之一的,可报市劳动行政部门审批,办理调动手续。
(一)夫妻两地分居三年以上,要求照顾夫妻关系的;
(二)父母身边无一成年子女照顾的;
(三)军队干部的随军配偶;
(四)经批准调入本市机关、事业单位的干部以及军队转业干部的随迁配偶及符合规定随调的子女;
(五)本市急需而无法调剂的技术、管理人才和短缺、特殊工种。
第十八条 外地的企业职工与本市企业职工要求对调的,调入人员及其随迁子女不超过调出、迁出数。
第十九条 具有下列情况之一的,不得调动工作单位:
(一)试用期未满的;
(二)在培训期间和培训后规定的服务期内的;
(三)正在被审查处理期间的。
第二十条 经劳动行政部门履行用工手续的非国有企业职工,调到国有企业工作,应按规定办理合同鉴证和社会保险手续,并按规定缴纳社会保险费。
国有企业职工调到非国有企业工作,其社会保险费调入企业应按规定继续缴纳,个人档案可移交市职业介绍服务中心托管。
第二十一条 本市中心区(五区和小河镇)内企业间职工相互调动,由企业双方协商,办理调动手续,报主管部门备案。
本市县(市)区域内企业职工调入中心区,比照外地企业职工调动履行报批手续。
第二十二条 违反本规定的,由劳动行政部门依照《贵阳市劳动监察条例》予以处罚。
第二十三条 进行行政处罚时,应出具处罚决定书,罚没款应使用财政部门印制的收据,并上交同级财政部门。
第二十四条 当事人对行政处罚决定不服的,可依法申请行政复议或向当地人民法院提起诉讼。当事人逾期不申请复议,不起诉,又不履行处罚决定的,由作出处罚决定的行政机关申请人民法院强制执行。
第二十五条 劳动行政部门工作人员玩忽职守、滥用职权、徇私舞弊的,视情节轻重给予行政处分;构成犯罪的,移送司法机关。
第二十六条 本规定自公布之日起施行。本市原有规定与本规定不一致的,以本规定为准。