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.