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.

By clpstaff | clp articles |

(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)

Guo Shui Fa [2010] No.19

Article 1:

(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。

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