发文单位:财政部 中国财政部

发文单位:财政部 中国财政部

发文标题:关于对别国洋行常驻代表机关下跌核定利润率征税难题的文告(英文版)

发文标题:关于对国外洋行常驻代表机构下跌核定利润率征税难点的通报(附英文)

发表日期:1986-10-6

发表日期:1986-10-6

发文单位:财政部 中华夏族民共和国财政部

发文单位:财政部 中国财政部

实践日期:1986-10-6

进行日期:1986-10-6

发表日期:壹九八陆-10-陆

发布日期:一9八6-十-陆

经国务院承认,我部于一9八伍年四月10130日公布了《对国外洋行常驻代表机构征收中华全国工商业联合相会税、集团所得税的暂行规定》,当中第陆条规定:对常驻代表机构“应征收的公司所得税,除了能够提供标准的工本、开支凭证,正确总括应纳税所得额的以外,应依据《中外国国

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

实施日期:一九八九-十-陆

推行日期:1九捌陆-十-六

商厦所得税法施行细则》第2104条规定,核定利润率,暂以营业收入额的一伍%为应纳税的所得额,总计征收所得税。”为了进一步鼓励代表机关开始展览业务,照顾表示机关之间利润率水平高低不等的实在情状,经请示国务院许可,现决定对常驻代表机构的仲裁利润率由1伍%减按拾%

ISES

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

经国务院获准,作者部于一玖八5年郁蒸10124日揭橥了《对海外集团常驻代表机构征收中华全国工商业联合晤面税、公司所得税的暂行规定》,当中第5条规定:对常驻代表机构“应征收的企业所得税,除了能够提供可相信的花费、开支凭证,正确计算应纳税所得额的以外,应遵守《中中原人民共和海外国

执行。

(September 29, 1986)

ISES

信用合作社所得税法施行细则》第3十四条规定,核定利润率,暂以总收入额的一5%为应纳税的所得额,计算征收所得税。”为了进一步鼓励代表机关开始展览业务,照顾表示机关之间利润率水平高低不等的莫过于情况,经请示国务院批准,现决定对常驻代表机构的仲裁利润率由一伍%减按10%

本规定自一986年7月27日起推行。>附英文)

Important Notice:

至于对别国有公司业常驻代表机关下降核定利润率征税难题的通告betway体育手机版。(September 29, 1986)

执行。

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

This English document is coming from the “LAWS AND REGULATIONS OF THE

Important Notice:

本规定自一九捌陆年八月六日起实行。>附英文)

ISES

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

This English document is coming from the “LAWS AND REGULATIONS OF THE

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF
FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND
SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVEOFFICES OF FOREIGN ENTERPR

【注】 (September 29, 1986)

which is compiled by the Brueau of Legislative Affairs of the State

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

ISES

Important Notice: (注意事项)

Council of the People’s Republic of China, and is published by the China

which is compiled by the Brueau of Legislative Affairs of the State

【注】 (September 29, 1986)

英文本源自中华人民共和国务院法制局编写翻译,
中中原人民共和国法制出版社出版的《中国涉及外国法规汇编》(1991年7月版).

Legal System Publishing House.

Council of the People’s Republic of China, and is published by the China

Important Notice: (注意事项)

当发生歧意时,
应以法律法规发布单位发布的国语原作为准.

In case of discrepancy, the original version in Chinese shall prevail.

Legal System Publishing House.

英文本源自中华人民共和国务院法制局编写翻译,
中中原人民共和国法制出版社出版的《中国涉及外国法规汇编》(一9九伍年1四月版).

This English document is coming from the “LAWS AND REGULATIONS OF THE

Whole Document

In case of discrepancy, the original version in Chinese shall prevail.

当发生歧意时, 应以法律法规发布单位公布的国语原著为准.

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

Whole Document

This English document is coming from the “LAWS AND REGULATIONS OF THE

which is compiled by the Brueau of Legislative Affairs of the State

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

PEOPLE’S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS” (1991.7)

Council of the People’s Republic of China, and is published by the China

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

which is compiled by the Brueau of Legislative Affairs of the State

Legal System Publishing House.

OFFICES OF FOREIGN ENTERPRISES

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

Council of the People’s Republic of China, and is published by the China

In case of discrepancy, the original version in Chinese shall prevail.

(September 29, 1986)

OFFICES OF FOREIGN ENTERPRISES

Legal System Publishing House.

Whole Document (法规)

The State Council hereby approves the following amendment to the Interim

(September 29, 1986)

In case of discrepancy, the original version in Chinese shall prevail.

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

Provisions of the Ministry of Finance of the People’s Republic of China

The State Council hereby approves the following amendment to the Interim

Whole Document (法规)

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

concerning the Imposition of Consolidated Industrial and Commercial Tax

Provisions of the Ministry of Finance of the People’s Republic of China

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

and Enterprise Income Tax on the Resident Representative Offices of

concerning the Imposition of Consolidated Industrial and Commercial Tax

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

OFFICES OF FOREIGN ENTERPRISES

betway体育手机版 ,Foreign Enterprises: The provisions in Article 4 which read, “tax shall

and Enterprise Income Tax on the Resident Representative Offices of

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

(September 29, 1986)

…… be calculated and determined on the basis of an appraised and

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

OFFICES OF FOREIGN ENTERPRISES

The State Council hereby approves the following amendment to the Interim

specified rate of profit, provisionally determined to be 15% of the
amount

…… be calculated and determined on the basis of an appraised and

(September 29, 1986)

Provisions of the Ministry of Finance of the People’s Republic of China

of business revenue”, shall be amended as follows: “tax shall …… be

specified rate of profit, provisionally determined to be 15% of the
amount

The State Council hereby approves the following amendment to the Interim

concerning the Imposition of Consolidated Industrial and Commercial Tax

calculated and determined on the basis of an appraised and specified
rate

of business revenue”, shall be amended as follows: “tax shall …… be

Provisions of the Ministry of Finance of the People’s Republic of China

and Enterprise Income Tax on the Resident Representative Offices of

of profit, provisionally determined to be 10% of the amount of business

calculated and determined on the basis of an appraised and specified
rate

concerning the Imposition of Consolidated Industrial and Commercial Tax

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

of profit, provisionally determined to be 10% of the amount of business

and Enterprise Income Tax on the Resident Representative Offices of

…… be calculated and determined on the basis of an appraised and

the amendment shall become effective as of October 1, 1986.

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

Foreign Enterprises: The provisions in Article 4 which read, “tax shall

specified rate of profit, provisionally determined to be 15% of the
amount

Appendix:

the amendment shall become effective as of October 1, 1986.

…… be calculated and determined on the basis of an appraised and

of business revenue”, shall be amended as follows: “tax shall …… be

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

Appendix:

specified rate of profit, provisionally determined to be 15% of the
amount

calculated and determined on the basis of an appraised and specified
rate

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

of business revenue”, shall be amended as follows: “tax shall …… be

of profit, provisionally determined to be 10% of the amount of business

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

calculated and determined on the basis of an appraised and specified
rate

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

(October 6, 1986)

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

of profit, provisionally determined to be 10% of the amount of business

the amendment shall become effective as of October 1, 1986.

With the approval of the State Council, this Ministry promulgated, on
May

(October 6, 1986)

revenue”. The aforesaid amendment shall be announced by your Ministry,
and

Appendix:

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

With the approval of the State Council, this Ministry promulgated, on
May

the amendment shall become effective as of October 1, 1986.

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

Appendix:

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

Representative Offices of Foreign Enterprises, and Article 4 of these

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

Provisions stipulates “in respect of the assessment of enterprise income

Representative Offices of Foreign Enterprises, and Article 4 of these

APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT

(October 6, 1986)

tax, except for those cases in which accurate cost and expense vouchers

Provisions stipulates “in respect of the assessment of enterprise income

REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES

With the approval of the State Council, this Ministry promulgated, on
May

can be provided and where the correct amount of tax can be calculated,
tax

tax, except for those cases in which accurate cost and expense vouchers

(October 6, 1986)

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

shall, in accordance with the provisions of Article 24 of the Rules for

can be provided and where the correct amount of tax can be calculated,
tax

With the approval of the State Council, this Ministry promulgated, on
May

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

the Implementation of the Income Tax Law of the People’s Republic of
China

shall, in accordance with the provisions of Article 24 of the Rules for

15, 1985, Interim Provisions Concerning the Imposition of Consolidated

Representative Offices of Foreign Enterprises, and Article 4 of these

for Foreign Enterprises, be calculated and determined on the basis of an

the Implementation of the Income Tax Law of the People’s Republic of
China

Industrial and Commercial Tax and Enterprise Income Tax on the Resident

Provisions stipulates “in respect of the assessment of enterprise income

appraised and specified rate of profit, provisionally determined to be
15%

for Foreign Enterprises, be calculated and determined on the basis of an

Representative Offices of Foreign Enterprises, and Article 4 of these

tax, except for those cases in which accurate cost and expense vouchers

of the amount of business revenue.” In order to further encourage the

appraised and specified rate of profit, provisionally determined to be
15%

Provisions stipulates “in respect of the assessment of enterprise income

can be provided and where the correct amount of tax can be calculated,
tax

aforesaid representative offices to expand business operations, and in

of the amount of business revenue.” In order to further encourage the

tax, except for those cases in which accurate cost and expense vouchers

shall, in accordance with the provisions of Article 24 of the Rules for

consideration of the actual condition of the differences in profit rates

aforesaid representative offices to expand business operations, and in

can be provided and where the correct amount of tax can be calculated,
tax

the Implementation of the Income Tax Law of the People’s Republic of
China

between the representative offices, it is decided, with the approval of

consideration of the actual condition of the differences in profit rates

shall, in accordance with the provisions of Article 24 of the Rules for

for Foreign Enterprises, be calculated and determined on the basis of an

the State Council, to reduce, for the benefit of the resident

between the representative offices, it is decided, with the approval of

the Implementation of the Income Tax Law of the People’s Republic of
China

appraised and specified rate of profit, provisionally determined to be
15%

representative offices, the appraised and specified rate of profit from

the State Council, to reduce, for the benefit of the resident

for Foreign Enterprises, be calculated and determined on the basis of an

of the amount of business revenue.” In order to further encourage the

15% to 10%.

representative offices, the appraised and specified rate of profit from

appraised and specified rate of profit, provisionally determined to be
15%

aforesaid representative offices to expand business operations, and in

This Provision shall become effective as of October 1, 1986.

15% to 10%.

of the amount of business revenue.” In order to further encourage the

consideration of the actual condition of the differences in profit rates

This Provision shall become effective as of October 1, 1986.

aforesaid representative offices to expand business operations, and in

between the representative offices, it is decided, with the approval of

consideration of the actual condition of the differences in profit rates

the State Council, to reduce, for the benefit of the resident

between the representative offices, it is decided, with the approval of

representative offices, the appraised and specified rate of profit from

the State Council, to reduce, for the benefit of the resident

15% to 10%.

representative offices, the appraised and specified rate of profit from

This Provision shall become effective as of October 1, 1986.

15% to 10%.

This Provision shall become effective as of October 1, 1986.

相关文章

发表评论

电子邮件地址不会被公开。 必填项已用*标注

网站地图xml地图