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浅谈居民企业报告境外投资和所得信息有关问题公告
来 源:www.71-fuwu.com     发布时间:2018-1-15 16:06:30

1)在本公告施行之日,居民企业直接或间接持有公司股份的外国企业或有表决权的股份达到10%(含)以上;在本公告执行之日起,企业在外商投资企业直接或间接持有的股份或表决权股份从状态变化小于10%达到或超过10%居民的国家;在本公告施行之日,居民企业在外商投资企业直接或间接持有的股份或表决权股份达到或超过10%的状态变化小于10%的状态。


2的居民,在年度企业所得税纳税申报表的加工企业,还应当提交以下相关信息:海外收入第四十五企业所得税的法律案件或需要的“特别纳税调整(试行)》(国税发2009 2号文件发布)第八十四条居民企业规定填写“受控外国企业信息报告”(附件2);第二十四企业所得税法规定的受控外国企业第四十五的企业所得税的规定在中国依法独立核算编制的年度财务报表信用或外国企业的范围。


3,税务稽查(包括纳税评估、税务稽查和专项纳税调整调查),主管税务机关可以要求居民在有限的时间内报告与境外收入有关的必要信息。


4、居民企业可以提供合理的理由,证明其不能按照本条例的规定申报境外投资和收益信息。依法可以向主管税务机关提出延期申请。外国法律条款、商业合同或限制提供相关信息的协定不构成合理的理由。


5,主管税务机关应为纳税人申报境外投资和收入资料提供便利,及时受理纳税人报告的各类信息,依法保密。


6的居民,企业不按照境外投资和收益报告信息的规定,由主管税务机关责令限期改正,逾期不改正的,主管税务机关按照税法及其实施条例和其他有关法律、法规的规定,根据有关事实的信息合理识别,并根据或调整应纳税额。

7,在非居民企业境内设立机构和机构,并在境外取得与其机构和领域有关的所有实际联系,应按照本通知的规定报告。

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.



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