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浅谈非居民企业从事国际运输业务税收的征收管理
来 源:www.71-fuwu.com     发布时间:2018-1-15 16:12:01

非居民企业应当在有关部门批准在其经营资格或运输合同、协议的30天,或者由其委托的代理人到企业口岸所在地税务登记的主管税务机关的领地,并提供企业资质证书,营业线路信息、业务合同以及其他国内相关联系人信息。非居民企业在境内选择港口办理税务登记的,应当将税务登记资料、运输合同及其他有关资料副本报送其他口岸业务的主管税务机关。


与第五条的规定的规定非居民企业已办理税务登记的,应与税收法和其他有关法律、法规的规定设置账簿,根据合法、有效凭证,会计核算,准确计算应纳税所得额的,或由其委托的代理人向税务登记地的主管税务机关申报并依法缴纳企业所得税。


在国际运输业务的非居民企业取得的收入应扣除总收入与企业所得税法的规定,并应纳税所得额的确定总收入的实际发生和平衡后获得相关的、合理的支出后。入口总额是指收入和客运总收入、货物或邮件进出中国港口在中国。旅客收入包括客票收入和超重行李运输费、伙食费、保险费、服务费和招待费。运费包括基本运费和附加费。


不能准确计算和非居民企业申报的应纳税所得额的,主管税务机关按照《国家税务总局发布的“管理办法”核定征收非居民企业所得税的通知》(郭水发2010 19号)的规定核定其应纳税所得额。


国际运输业务的企业所得税扣缴非居民企业从事符合规定的情况下,人们对地方税务机关应按照《非居民承包工程和提供劳务税收管理办法》(国家税务总局第十九号令)规定的指定支付人为扣缴义务人的程序第十四。包括:支付给非居民企业或其国内子公司、分支机构、代表机构,或者对国内外对非居民企业的代表代理接收的单位或个人的支付;通过其海外分支机构或特殊利益联系的第三方支付的单位或个人与其他单位;个人或企业所得税法。


当付款被扣压或由支付方支付的,应当提交“中华人民共和国扣缴企业所得税申报表”及相关资料到主管税务机关,并税应缴入国库的7天内扣除的日期。

Non resident enterprises shall be approved by the relevant departments within 30 days of its business qualification or transport contract, agreement, or by their entrusted agent to the territory of a business port where the competent tax authorities for tax registration, and provide business qualification certificate, business route information, business contracts and other related domestic contacts information. When a non resident enterprise chooses a port at home for tax registration, it shall submit the copy of the tax registration data, transportation contract and other related information to the competent tax authorities at the place when it has business at other ports.
Non resident enterprises in accordance with the provisions of the provisions of article fifth have apply for tax registration, shall set up accounting books in accordance with the tax law and other relevant laws and regulations, accounting according to lawful and valid vouchers, accounting, accurately calculate the amount of taxable income, or by their entrusted agent to the tax registration to the competent tax authorities to declare and pay enterprise income tax in accordance with the law.
The income earned by non resident enterprises in international transportation business shall be deducted from the total income in accordance with the provisions of the enterprise income tax law, and the taxable income shall be determined after the actual occurrence of the total income and the balance after obtaining the relevant and reasonable expenditures. The total amount of entry refers to the total of the income and income of the passenger, goods or mail in and out of China at the port of China. Passenger revenue includes passenger ticket revenue and excess baggage transportation, meals, insurance, service fees and entertainment expenses. Freight revenue includes basic freight and surcharges. http://www.hfjiaan.cn/
Can not accurately calculate and non resident enterprises to declare their taxable income, the tax authorities in charge in accordance with the "State Administration of Taxation issued on the" management approach "approved levy of non resident enterprise income tax notice" (Guo Shui Fa 2010 No. 19) the provisions of the approved its taxable income.
Non resident enterprises engaged in international transport business in accordance with the enterprise income tax withholding specified circumstances, people pay to the local tax authorities should be in accordance with the "non resident contracting construction projects and providing labor tax management procedures" (Order No. nineteenth of the State Administration of Taxation) fourteenth prescribed procedures specified pay withholding agent.  Including: payment to a non resident enterprise or its domestic subsidiaries, branches or representative offices, or have the right domestic and foreign agent on behalf of non resident enterprises to receive payment of the payment of the units or individuals; through its overseas affiliates or special interests linked to third party payment units or individuals with other units; personal or corporate income tax law.
When a payment is withheld or paid by a paying party, it shall submit the "People's Republic of China withholding enterprise income tax return form" and related information to its competent tax authorities, and the tax shall be paid into the state treasury within 7 days from the date of deduction.



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