Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
非居民企业所得税核定征收管理办法
The Measures state that assessment of taxable income of non-tax-resident enterprises shall be based on total revenue, costs and expenses, or revenue converted from operational expenditures.
(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)
Guo Shui Fa [2010] No.19
Article 1: These Measures have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the assessment and levy of enterprise income tax on non-tax-resident enterprises.
(国家税务总局于二零一零年二月二十日发布施行。)
国税发 [2010] 19号
第一条 为了规范非居民企业所得税核定征收工作，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例和《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则，制定本办法。
Article 2: These Measures apply to the non-tax-resident enterprises specified in the second paragraph of Article 3 of the Enterprise Income Tax Law. The means for assessing the enterprise income tax of the resident representative offices of foreign enterprises shall be handled in accordance with relevant provisions.
第二条 本办法适用于企业所得税法第三条第二款规定的非居民企业，外国企业常驻代表机构企业所得税核定办法按照有关规定办理。
Article 3: A non-tax-resident enterprise shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its accounting based on lawful and valid documents, accurately calculate its taxable income based on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterprise income tax.
第三条 非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。
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