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2022年度非居民企業(yè)所得稅匯算清繳正在進(jìn)行中！哪些企業(yè)需要參加匯算清繳呢？何時(shí)需完成匯算清繳？如何匯算清繳？需要提交哪些材料呢？我們一起來看一下吧！
The final settlement of non-resident enterprise income tax (hereinafter referred to as EIT) of 2022 is currently in progresss. Which enterprises need to make the final settlement? When to do it? How to do it? What documents do you need to submit? Let's check it out!
1.依照外國（地區(qū)）法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi)，但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)（以下稱為納稅人），只有盈利時(shí)需要參加所得稅匯算清繳嗎？
Do non-resident enterprises established in accordance with the laws of foreign countries (regions), and whose places of effective management are not located in China, but have establishments or places of business in China (hereinafter referred to as taxpayers), need to make final EIT settlement only when they have made profits?
答：依照外國（地區(qū)）法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi)，但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)（以下稱為納稅人），無論盈利或虧損，均應(yīng)參加所得稅匯算清繳。
Non-resident enterprises established in accordance with the laws of foreign countries (regions) and whose effective management are not located in China, but have establishments or places of business in China, are required to make final EIT settlement regardless of making profit or loss.
2.納稅人應(yīng)當(dāng)自年度終了之日起幾個(gè)月內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送非居民企業(yè)所得稅年度納稅申報(bào)表，并匯算清繳，結(jié)清應(yīng)繳應(yīng)退稅款？
When is the time limit for the final settlement of non-resident EIT?
答：納稅人應(yīng)當(dāng)自年度終了之日起5個(gè)月內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送非居民企業(yè)所得稅年度納稅申報(bào)表，并匯算清繳，結(jié)清應(yīng)繳應(yīng)退稅款。
納稅人在年度中間終止經(jīng)營活動的，應(yīng)當(dāng)自實(shí)際經(jīng)營終止之日起60日內(nèi)，向稅務(wù)機(jī)關(guān)辦理當(dāng)期企業(yè)所得稅匯算清繳。
The taxpayer shall file the annual tax return of EIT to the tax authority within 5 months from the end of the fiscal year, make the final settlement, and settle the payable and refundable taxes.
In case of termination of business in the middle of a year, the taxpayer shall file the final settlement of EIT of the current period to the tax authority within 60 days from the actual termination of business.
3.非居民企業(yè)選擇匯總納稅，需要滿足哪些條件？
What conditions need to be met for non-resident enterprises to choose consolidated tax filing?
答：匯總納稅的非居民企業(yè)應(yīng)在匯總納稅的年度中持續(xù)符合下列所有條件：
（1）匯總納稅的各機(jī)構(gòu)、場所已在所在地主管稅務(wù)機(jī)關(guān)辦理稅務(wù)登記，并取得納稅人識別號；
（2）主要機(jī)構(gòu)、場所符合企業(yè)所得稅法實(shí)施條例第一百二十六條規(guī)定，匯總納稅的各機(jī)構(gòu)、場所不得采用核定方式計(jì)算繳納企業(yè)所得稅；
（3）匯總納稅的各機(jī)構(gòu)、場所能夠按照國家稅務(wù)總局2019年第12號公告規(guī)定準(zhǔn)確計(jì)算本機(jī)構(gòu)、場所的稅款分?jǐn)傤~，并按要求向所在地主管稅務(wù)機(jī)關(guān)辦理納稅申報(bào)。
Non-resident enterprises which choose consolidated tax filing shall meet all of the following conditions throughout the taxable year:
(1)The establishments or places of business have registered in competent tax authorities and obtained their taxpayer identification numbers；
(2)The main establishments or places of business shall comply with provision 126 of Implementing Regulations of PRC Enterprise Income Tax Law ,and all of the establishments and places of business which choose consolidated tax filing shall not use a verified tax rate to calculate and pay EIT；
(3)The establishments and places of business shall accurately allocate their tax payments according to the STA Public Notice [2019] No.12, and file tax return to their competent tax authorities as required.
4.企業(yè)進(jìn)行非居民企業(yè)所得稅匯算清繳時(shí)需要提交哪些資料？
What documents do enterprises need to submit for the final settlement of non-resident EIT?
答：（1）《中華人民共和國非居民企業(yè)所得稅年度納稅申報(bào)表（2019年版）》及其附表；
（2）年度財(cái)務(wù)會計(jì)報(bào)告或財(cái)務(wù)情況說明；
（3）中華人民共和國企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表（涉及關(guān)聯(lián)方業(yè)務(wù)往來的）；
（4）非居民納稅人享受協(xié)定待遇信息報(bào)告表（享受稅收協(xié)定待遇且預(yù)繳申報(bào)時(shí)未報(bào)送該表的）；
（5）如納稅人委托中介機(jī)構(gòu)代理年度企業(yè)所得稅納稅申報(bào)的，應(yīng)附送委托人簽章的委托書原件；
（6）稅務(wù)機(jī)關(guān)規(guī)定應(yīng)當(dāng)報(bào)送的其他有關(guān)資料。
(1)Annual Tax Declaration Form For The Non-Resident Enterprise Income Tax of the People’s Republic of China (2019 Version) and the attachments;
(2)Annual financial and accounting reports or financial statements;
(3)Enterprise Annual Reporting Forms for Related Party Transactions of the People’s Republic of China (for taxpayers who have related party transactions);
(4)Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits (for taxpayers who enjoy treaty benefits and haven’t filed the form before);
(5)If taxpayers entrust intermediaries to file annual EIT return, the original letter of authorization signed by taxpayers shall be submitted;
(6)Other related documents that should be submitted as specified by the tax authority.
5.非居民企業(yè)所得稅匯算清繳的申報(bào)方式有哪些？
How to make final settlement of non-resident enterprises ?
答：本市非居民企業(yè)所得稅匯算清繳申報(bào)方式包括網(wǎng)上申報(bào)和上門申報(bào)兩種方式。
1.網(wǎng)上電子申報(bào)企業(yè)端軟件（eTax@SH 3）
2.電子稅務(wù)局---非居民企業(yè)企業(yè)所得稅年度申報(bào)（2019版）
Taxpayers can log in Electronic Tax Services of Shanghai ,or go to the tax service hall to make final settlement.
1.eTax@SH 3
2.Electronic Tax Services of Shanghai---Annual Tax Return of Non-resident EIT(2019 Version)
文章來源于：上海稅務(wù)公眾號
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