关于印发《外国企业常驻代表机构税收管理暂行

关于印发《外国企业常驻代表机构税收管理暂行办法》(―《办法》‖) 的通知(国税发[2010]18号)

为规范对外国企业常驻代表机构的税收管理，税务总局制定本办法，并废止了以前相关的税收规定。本办法自2010年1月1日起开始实行。

新规定：

《办法》所称―外国企业常驻代表机构‖，包括在工商行政管理部门登记或经有关部门批准，设立在中国境内的外国企业（包括港澳台企业）及其他组织的常驻代表机构。

I. 税务登记/变更/注销

与其他企业实体一样，《办法》规定代表机构应当在领取工商登记证或部门批准文件之日起30天内，持相关材料到所在地主管税务机关进行税务登记。

当规定事由发生时，代表机构应向主管税务机关申报办理变更或者注销登记。注销登记前，应就其清算所得向主管税务机关申报缴纳企业所得税。

II. 纳税申报

不同于老办法中代表机构按照所属行业，经营范围确定征收办法的规定，新《办法》规定代表机构应当应按照实际履行的功能和承担的风险相配比的原则依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。并强调代表机构应按规定设置账薄，根据合法、有效凭证记账，进行核算。账簿不健全，不能准确核算收入或成本费用，不能据实申报代表机构规定了相应得征收办法。

✓据实申报（适用于一般代表机构）

✓核定征收

a. 按经费支出换算收入（适用于能够准确反映经费支支出但不能准确反映收入或成本

费用的代表机构）

收入额=本期经费支出额/（1-核定利润率-营业税税率）

应纳企业所得税额=收入额*核定利润率*企业所得税税率

办法对经费支出的范围做了明确说明。例如，代表机构购置固定资产的支出，以及

设立或搬迁时发生的装修费支出，应在发生时一次性作为经费支出额计算收入。

b. 按收入总额核定应纳税所得额（适用于可以准确反映收入但不能准确反映成本费用

的代表机构）

应纳企业所得税额=收入总额×核定利润率×企业所得税税率

c. 核定利润率>=15%. （此前一般为10%）

纳税期限：营业税和企业所得税--季度申报；增值税—按增值税税法规定。

III. 享受税收协定

《办法》规定如代表机构需要享受税收协定待遇，应当按照相应法规进行申请批准或者备案。

IV. 免税审批

《办法》废止了国税发〔1996〕165号、国税发〔2003〕28号和国税函〔2008〕945号文。停止了各地税务机关对代表机构企业所得税免税申请的审批，并要求对已核准免税的代表机构进行清理。

WTS的观点：

I. 新《办法》改变了以往代表机构按照行业划分的征税标准，着眼于建立健全会计账簿

的重要性，强调据实申报。由于大量代表处会计账簿设置较为简单，此点要求将很可能加大代表机构日常工作的复杂性，加重企业的行政负担，我们建议在华设有代表机

构的企业应尽可能完善在华代表机构的会计系统，避免被税务局按照核定征收的方式纳税.

II. 新《办法》强调代表机构按照实际履行的功能和承担的风险相配比的原则申报纳税，即代表处承担一定的功能风险必须有相应的利润回报。我们建议相关企业应慎重审查在华代表机构的职责范围，准备合理的协议、合同以证明代表机构在华活动的性质，避免遭受税务机关的审计。

III. 新《办法》取消了对代表机构企业所得税免税申请的审批，并对已核准免税的代表机构进行清理。部分只从事业务联络等活动的代表机构属于此范围，但相应的税务局将要采取的措施以及以后对此种代表机构的管理办法还没有在本文中明确，代表机构如想享受税收协定相关规定的待遇，需另提出备案申请。对于新建代表处和已核定免税的代表处此后如何享受协定待遇，我们将进一步跟踪相应动态。

Circular on the Provisional Measures for the Administration on Tax Collection and Adminis-tration of Representative Offices of Foreign Enterprises (―the Measures―) (Guoshuifa [2010] No. 18)

For the purpose of regulating the tax administration of representative offices of foreign enter-prises, the State Administration of Taxation had formulated the Measures and abolished re-lated previous tax regulations. The Measure took in effect from January 1st 2010.

What’s New

The ―representative offices of foreign enterprises (―ROs‖)― covered in the Measures refer to those representative offices established within China by foreign enterprises (including enter-prises in Hong Kong, Macao and Taiwan) and other organizations upon the approval of rele-vant departments or registration with industrial and commercial administration department.

I. Tax registration/ Amendment/ De-registration

The same as other enterprises, ROs need to perform the tax registration with the compe-tent tax authorities with the listed documents within 30 days after the business registra-tion or approval had obtained,

When specific matters occurs, amendment of registration or de-registration with tax au-thority are required. ROs are required to pay corporate income tax (―CIT‖) on their liqu i-dation income before tax de-registration.

II. Taxation Methods

Different from previous measures, in which the taxation methods are generally deter-mined by ROs’ business scope, the new measures stipulates that, in principle, ROs shall declare and pay CIT on its profit based on the actual function and risk undertaken by ROs, and pay business tax (―BT‖) and VAT on the taxable activities accordingly. ROs shall maintain accurate accounting records in accordance with relevant regulations. For those ROs which cannot accurately ascertain its revenue and costs, or can not calculate and file their tax liabilities on an actual basis, the measures also stipulate related ―deemed methods‖.

✓Actual basis (applicable to normal ROs)

✓Deemed methods

a. Expense-plus Method (applicable to ROs who are able to accurately ascertain ex-

penses but not revenue or cost)

Gross Income = Expenditure for the period/ (1-deemed profit rate – Tax Rate of

BT)

CIT = Gross Income x deemed profit rate x Tax Rate of CIT

The Measures clarify the scope of appropriation expenditure of ROs, e.g. expendi