Announcement on Issues Relevant to the Levy of Enterprise Income Tax by Assessment

关于企业所得税核定征收有关问题的公告

Enterprise income tax may not be levied by assessment against enterprises that solely engage in equity (stock) investment business.

Clp Reference: 3230/12.06.19 Promulgated: 2012-06-19 Effective: 2012-01-01

(Issued by the State Administration of Taxation on June 19 2012 and effective as of January 1 2012.)

(国家税务总局于二零一二年六月十九日发布，自二零一二年一月一日起施行。)

SAT Announcement [2012] No.27

国家税务总局公告 [2012] 第27号

Pursuant to relevant provisions of the PRC Enterprise Income Tax Law and its Implementing Regulations, the State Administration of Taxation, Circular on the Issuance of the (Trial Implementation) (Guo Shui Fa [2008] No.30) and the State Administration of Taxation, Circular on Several Issues Concerning the Levy of Enterprise Income Tax by Assessment (Guo Shui Han [2009] No.377), we hereby make the following announcement on several issues concerning the levy of enterprise income tax by assessment:

根据《中华人民共和国企业所得税法》及其实施条例、《国家税务总局关于印发〈企业所得税核定征收办法〉（试行）的通知》（国税发[2008]30号）和《国家税务总局关于企业所得税核定征收若干问题的通知》（国税函[2009]377号）的相关规定，现就企业所得税核定征收若干问题公告如下：

1. Enterprise income tax may not be levied by assessment against enterprises that solely engage in equity (stock) investment business.

一、专门从事股权（股票）投资业务的企业，不得核定征收企业所得税。

2. All of the income derived from the transfer of property, such as the transfer of equity (stocks), by an enterprise against which enterprise income tax is levied by assessment by the assessed taxable income rate method in accordance with the law shall be counted as part of its taxable income, and tax shall be calculated and levied thereon at the applicable taxable income rate determined for the main project (business) in which it engages. In the event of a change in the main project (business) in which it engages, the applicable taxable income rate shall be determined anew at the time of final settlement of the year based on the main project (business) after the change and tax shall be calculated and levied on such basis.

二、依法按核定应税所得率方式核定征收企业所得税的企业，取得的转让股权（股票）收入等转让财产收入，应全额计入应税收入额，按照主营项目（业务）确定适用的应税所得率计算征税；若主营项目（业务）发生变化，应在当年汇算清缴时，按照变化后的主营项目（业务）重新确定适用的应税所得率计算征税。

3. This Announcement shall be effective as of January 1 2012. An enterprise's items as mentioned above from previous years that have not yet been treated shall be treated in accordance with the provisions hereof. Those that have already been treated shall not be adjusted.

clp reference:3230/12.06.19prc reference:国家税务总局公告 [2012] 第27号promulgated:2012-06-19effective:2012-01-01

三、本公告自2012年1月1日起施行。企业以前年度尚未处理的上述事项，按照本公告的规定处理；已经处理的，不再调整。

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