Announcement on an Issue Relevant to the Payment of Enterprise Income Tax by Non-tax-resident Enterprises Involved in the Pilot Projects for the Levy of Value-added Tax in Place of Business Tax

关于营业税改征增值税试点中非居民企业缴纳企业所得税有关问题的公告

SAT clarifies the income tax issue of non-tax-residents involved in China's VAT reform.

Clp Reference: 3230/13.02.19 Promulgated: 2013-02-19 Effective: 2013-02-19

(Issued by the State Administration of Taxation on, and effective as of, February 19 2013.)

（国家税务总局于二零一三年二月十九日发布施行。）

SAT Announcement [2013] No.9

国家税务总局公告 [2013] 第9号

We hereby announce an issue relevant to the payment of enterprise income tax by non-tax-resident enterprises involved in the pilot projects for the levy of value-added tax in place of business tax as follows:

Non-tax-resident enterprises, involved in the pilot projects for the levy of value-added tax in place of business tax, that have derived income as specified in the third paragraph of Article 3 of the PRC Enterprise Income Tax Law shall, in calculating and paying enterprise income tax, treat all of the income, less value-added tax, as their taxable income.

现将营业税改征增值税试点中非居民企业缴纳企业所得税有关问题公告如下：

This Announcement shall be effective as of the date of issuance.

营业税改征增值税试点中的非居民企业，取得《中华人民共和国企业所得税法》第三条第三款规定的所得，在计算缴纳企业所得税时，应以不含增值税的收入全额作为应纳税所得额。

clp reference:3230/13.02.19 prc reference:国家税务总局公告 [2013] 第9号 issued:2013-02-19 effective:2013-02-19

本公告自发布之日起施行。

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