1) in the implementation date of this announcement, the resident enterprise directly or indirectly holds shares of foreign enterprises or voting shares reached 10% (inclusive) above; in the implementation date of this announcement, residents of enterprises in the foreign investment enterprise directly or indirectly holds shares or voting shares from state change to less than 10% to reach or exceed 10% of the state; in the implementation date of this announcement, residents of enterprises in the foreign investment enterprise directly or indirectly holds shares or voting shares from reach or exceed 10% of the state change to less than 10% of the state.
2 of residents, enterprises in the processing of the annual enterprise income tax return, also shall submit following related overseas income information: forty-fifth for the enterprise income tax law cases or the need for the "adjustment of the special tax (Trial)" (the IRS issued 2009 Document No. 2 issued) the provisions of article eighty-fourth resident enterprises fill in "controlled information report of foreign enterprises" (Annex 2); in twenty-fourth the enterprise income tax law stipulates the scope of credit or foreign enterprises with controlled foreign enterprise forty-fifth enterprise income tax provisions of the annual financial statements in accordance with independent accounting system China compilation. www.hfjiaan.cn
3, in tax inspection (including tax assessment, tax audit and special tax adjustment survey), the competent tax authorities can ask residents to report the necessary information related to their overseas earnings within a limited time.
4, the resident enterprises can provide reasonable reasons, and prove that they can not report information about overseas investment and income in accordance with the provisions of this regulation. They can make an extension request to the competent tax authorities according to law. Foreign legal provisions, commercial contracts or agreements that restrict the provision of relevant information do not constitute a reasonable reason.
5, the competent tax authorities should provide convenience for taxpayers to report overseas investment and income information, timely accept all kinds of information reported by taxpayers, and keep confidential according to law.
6 of residents, enterprises not in accordance with the regulations of overseas investment and income report information, by the competent tax authorities ordered to make corrections, overdue is not correct, the competent tax authorities in accordance with the tax law and its implementation rules and other relevant laws and regulations, according to the information reasonable identification of the relevant facts, and calculated according to the or adjust the tax payable.
7, the establishment of establishments and establishments within the territory of a non resident enterprise and the acquisition of all the actual connections that occur abroad but with their institutions and fields shall be reported in accordance with the provisions of this announcement.