非居民企业核定利润率：最低15% (2010-02-26 130745) 由于非居民企业通常不在我国设立机场、场所，即使有的非居民企业在我国境内设立了机构、场所，一般也会因会计账簿不健全，资料残缺难以查账，或者其他原因而不能准确计算并据实申报其应纳税所得额,因此税务机关有必要对非居民企业所得税核定征收予以规范。日前，税务总局制定了《非居民企业所得税核定征收管理办法》。
该办法要求非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。思威瑞特联合（北京）财税咨询有限公司业务总监王骏认为，非居民企业和同时出台的外国企业驻华代表机构的征税都提出了这样的要求，其实说明官方还是愿意鼓励企业实行查账核实征收，核定征收并不科学，属于无奈之举。正式出于鼓励查账征收的需要，对非居民企业核定的计税利润率都比较高，这样可以引导非居民企业专项查账征收。
办法规定，非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额：一是按收入总额核定应纳税所得额：二是按成本费用核定应纳税所得额；三是按经费支出换算收入核定应纳税所得额。税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。
对于纳税人最关心的非居民企业利润率，办法要求，从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；从事管理服务的，利润率为30%-50%；从事其他劳务或劳务以外经营活动的，利润率不低于15%。税务机关有根据认为非居民企业的实际利润率明显高于上述标准的，可以按照比上述标准更高的利润率核定其应纳税所得额。采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。 办法还规定，非居民企业与中国居民企业签订机器设备或货物销售合同，同时提供设备安装、装配、技术培训、指导、监督服务等劳务，其销售货物合同中未列明提供上述劳务服务收费金额，或者计价不合理的，主管税务机关可以根据实际情况，参照相同或相近业务的计价标准核定劳务收入。无参照标准的，以不低于销售货物合同总价款的10%为原则，确定非居民企业的劳务收入。
非居民企业为中国境内客户提供劳务取得的收入，凡其提供的服务全部发生在中国境内的，应全额在中国境内申报缴纳企业所得税。凡其提供的服务同时发生在中国境内外的，应以劳务发生地为原则划分其境内外收入，并就其在中国境内取得的劳务收入申报缴纳企业所得税。税务机关对其境内外收入划分的合理性和真实性有疑义的，可以要求非居民企业提供真实有效的证明，并根据工作量、工作时间、成本费用等因素合理划分其境内外收入；如非居民企业不能提供真实有效的证明，税务机关可视同其提供的服务全部发生在中国境内，确定其劳务收入并据以征收企业所得税。
关于对外国企业常驻代表机构降低核定利润率征税问题的通知(英文版) 2013-09-16 15:16
发文单位：财政部 中华人民共和国财政部
发布日期：1986-10-6
执行日期：1986-10-6
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
ISES
(September 29, 1986)
Important Notice:
This English document is coming from the \
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS\
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document
REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY
OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED
AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE
OFFICES OF FOREIGN ENTERPRISES
(September 29, 1986)
The State Council hereby approves the following amendment to the Interim
Provisions of the Ministry of Finance of the People's Republic of China
concerning the Imposition of Consolidated Industrial and Commercial Tax
and Enterprise Income Tax on the Resident Representative Offices of
Foreign Enterprises: The provisions in Article 4 which read, \
...... be calculated and determined on the basis of an appraised and
specified rate of profit, provisionally determined to be 15% of the amount
of business revenue\
calculated and determined on the basis of an appraised and specified rate
of profit, provisionally determined to be 10% of the amount of business
revenue\
the amendment shall become effective as of October 1, 1986.
Appendix:
CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE
APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
(October 6, 1986)
With the approval of the State Council, this Ministry promulgated, on May
15, 1985, Interim Provisions Concerning the Imposition of Consolidated
Industrial and Commercial Tax and Enterprise Income Tax on the Resident
Representative Offices of Foreign Enterprises, and Article 4 of these
Provisions stipulates \
tax, except for those cases in which accurate cost and expense vouchers
can be provided and where the correct amount of tax can be calculated, tax
shall, in accordance with the provisions of Article 24 of the Rules for
the Implementation of the Income Tax Law of the People's Republic of China
for Foreign Enterprises, be calculated and determined on the basis of an
appraised and specified rate of profit, provisionally determined to be 15%
of the amount of business revenue.\
aforesaid representative offices to expand business operations, and in
consideration of the actual condition of the differences in profit rates
between the representative offices, it is decided, with the approval of
the State Council, to reduce, for the benefit of the resident
representative offices, the appraised and specified rate of profit from
15% to 10%.
This Provision shall become effective as of October 1, 1986.
非居民企业核定利润率最低15%
