关于对外国企业常驻代表机构降低核定利润率征税问题的通知

发文单位:财政总局 中国财政总部

发文单位:财政总局 中国财政部门

发布日期:1986-10-6

发布日期:1986-10-6

举行日期:1986-10-6

执行日期:1986-10-6

经国务院许可,作者部于一9八伍年满月1017日公布了《对海外洋行常驻代表机构征收工商联合税、公司所得税的暂行规定》,个中第陆条规定:对常驻代表机关“应征收的集团所得税,除了能够提供可信赖的资金、开支凭证,正确总括应纳税所得额的以外,应依据《中国外国

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

供销合作社所得税法试行细则》第310肆条规定,核定受益率,暂以总收入额的1伍%为应纳税的所得额,计算征收所得税。”为了越发鼓励代表机构开始展览业务,关照表示机关之间利益率水平高低不等的实际意况,经请示国务院认同,现决定对常驻代表机关的裁决收益率由一伍%减按十%

ISES

执行。

(September 29, 1986)

本规定自一九八陆年八月1日起施行。>附英文)

Important Notice:

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

This English document is coming from the “LAWS AND REGULATIONS OF THE

ISES

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

【注】 (September 29, 1986)

which is compiled by the Brueau of Legislative Affairs of the State

Important Notice: (注意事项)

Council of the People’s Republic of China, and is published by the China

英文本源自中国务院法制局编写翻译,
中夏族民共和国法制出版社出版的《中国涉及外国法规汇编》(1991年7月版).

Legal System Publishing House.

当发生歧意时,
应以法律法规发布单位公布的中文原来的文章为准.

In case of discrepancy, the original version in Chinese shall prevail.

This English document is coming from the “LAWS AND REGULATIONS OF THE

Whole Document

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

which is compiled by the Brueau of Legislative Affairs of the State

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

Council of the People’s Republic of China, and is published by the China

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

Legal System Publishing House.

OFFICES OF FOREIGN ENTERPRISES

In case of discrepancy, the original version in Chinese shall prevail.

(September 29, 1986)

Whole Document (法规)

The State Council hereby approves the following amendment to the Interim

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

Provisions of the Ministry of Finance of the People’s Republic of China

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

concerning the Imposition of Consolidated Industrial and Commercial Tax

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

and Enterprise Income Tax on the Resident Representative Offices of

OFFICES OF FOREIGN ENTERPRISES

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

(September 29, 1986)

…… be calculated and determined on the basis of an appraised and

The State Council hereby approves the following amendment to the Interim

specified rate of profit, provisionally determined to be 15% of the
amount

Provisions of the Ministry of Finance of the People’s Republic of China

of business revenue”, shall be amended as follows: “tax shall …… be

concerning the Imposition of Consolidated Industrial and Commercial Tax

calculated and determined on the basis of an appraised and specified
rate

and Enterprise Income Tax on the Resident Representative Offices of

of profit, provisionally determined to be 10% of the amount of business

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

…… be calculated and determined on the basis of an appraised and

the amendment shall become effective as of October 1, 1986.

specified rate of profit, provisionally determined to be 15% of the
amount

Appendix:

of business revenue”, shall be amended as follows: “tax shall …… be

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

calculated and determined on the basis of an appraised and specified
rate

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

of profit, provisionally determined to be 10% of the amount of business

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

(October 6, 1986)

the amendment shall become effective as of October 1, 1986.

With the approval of the State Council, this Ministry promulgated, on
May

Appendix:

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

Representative Offices of Foreign Enterprises, and Article 4 of these

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

Provisions stipulates “in respect of the assessment of enterprise income

(October 6, 1986)

tax, except for those cases in which accurate cost and expense vouchers

With the approval of the State Council, this Ministry promulgated, on
May

can be provided and where the correct amount of tax can be calculated,
tax

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

shall, in accordance with the provisions of Article 24 of the Rules for

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

the Implementation of the Income Tax Law of the People’s Republic of
China

Representative Offices of Foreign Enterprises, and Article 4 of these

for Foreign Enterprises, be calculated and determined on the basis of an

Provisions stipulates “in respect of the assessment of enterprise income

appraised and specified rate of profit, provisionally determined to be
15%

tax, except for those cases in which accurate cost and expense vouchers

of the amount of business revenue.” In order to further encourage the

can be provided and where the correct amount of tax can be calculated,
tax

aforesaid representative offices to expand business operations, and in

shall, in accordance with the provisions of Article 24 of the Rules for

consideration of the actual condition of the differences in profit rates

the Implementation of the Income Tax Law of the People’s Republic of
China

between the representative offices, it is decided, with the approval of

for Foreign Enterprises, be calculated and determined on the basis of an

the State Council, to reduce, for the benefit of the resident

appraised and specified rate of profit, provisionally determined to be
15%

representative offices, the appraised and specified rate of profit from

of the amount of business revenue.” In order to further encourage the

15% to 10%.

aforesaid representative offices to expand business operations, and in

This Provision shall become effective as of October 1, 1986.

consideration of the actual condition of the differences in profit rates

between the representative offices, it is decided, with the approval of

the State Council, to reduce, for the benefit of the resident

representative offices, the appraised and specified rate of profit from

15% to 10%.

This Provision shall become effective as of October 1, 1986.

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