China Income Tax Return Services
Hotline: 86-755-82143422, Email:anitayao@citilinkia.com
1. The enterprise income taxes of the following newly added enterprises are subject to collection and administration by the state tax bureau system: the enterprises which shall pay value added taxes, the enterprises whose enterprise income taxes shall all be the central government revenue, the enterprises which shall pay business taxes to the state tax bureaus, the banks (credit cooperatives) and insurance companies, the foreign-invested enterprises, the resident representative offices of foreign enterprises, and other non-resident enterprises which established institutions or premises in China.
2. Where the income of the non-resident enterprises which do not establish institutions or premises in China is sourced from China, or where the income of the non-resident enterprises which establish institutions or premises in China is sourced from China, but with no actual connection to such institutions or premises, and paid by the domestic entities or individuals to such non-resident enterprises, the collection and administration of the enterprise income taxes to be withheld on such income shall be in the charge of the state tax bureaus or the local tax bureaus that have jurisdiction over the domestic entities or individuals who pay such income (of which, the entities that are not required to pay enterprise income taxes shall be in the charge of state tax bureaus).
3. In terms of the enterprises that were established before 2008, carry out cross regional operation and pay tax on a consolidated basis, for their branches which are newly established after 2009, the collection and administration authorities of enterprise income taxes of such branches shall be consistent with those for the headquarters of such branches.
4. In terms of enterprises that are exempted from value added tax or business tax in accordance with the law, the collection and administration authorities of enterprise income taxes of such enterprises shall be determined on the basis of the above exempted tax. In terms of enterprises that are exempted from value added tax as well as business tax, the collection and administration of the enterprise income tax of such enterprises shall be temporarily in the charge of local tax bureau system.
5. In terms of enterprises that are required to pay value added tax as well as business tax, in principle, the collection and administration authorities of enterprise income taxes of such enterprises shall be determined on the basis of the above tax to be paid for the main business announced by such enterprises when handling the tax registration. Where the main business cannot be determined when the enterprises apply for the tax registration certificates, generally, the first business item indicated in the industrial and commercial register shall be taken as the main business. The collection and administration authorities of enterprise income taxes once determined, in principle, they shall not be changed.
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