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Quarterly Income Tax Filing by Non-resident Enterprises (on A Deemed Basis) and Not Constituting Permanent Establishment and International Transportation Tax Exemption Claiming
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

Non-resident enterprises with an establishment or place in China which have no properly prepared accounting books and fail to accurately calculate their income or costs and therefore cannot file tax returns on an actual basis, and non-resident enterprises which own tax treaty benefits as not having a permanent establishment under relevant tax treaties or enjoy tax exemption with respect to international transportation under relevant tax treaties or other similar conventions shall file quarterly corporate income tax to competent tax authorities within 15 days of the end of each quarter.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Quarterly and Annual Income Tax Return for Non-resident Enterprises in the People's Republic of China (on A Deemed Basis)/(Not Constituting Permanent Resident and International Tax Exemption Claiming) and attached forms

2

Materials Conditionally Required

Where a non-resident enterprise carries on construction projects or provides services in China

Construction project (service) closing (settlement) report or other explanatory materials

1

Written reports regarding foreign personnel participating in construction projects or services, including their name, nationality, dates of entry and exit, duration/location/duties of work in China, remuneration, method of payment, and relevant fees and expenses.

1

Financial reports or financial position statements

1

Materials related to tax treaty benefits

1

Applicable to enterprises which own tax treaty benefits as not having a permanent establishment under relevant tax treaties or enjoy tax exemption with respect to international transportation under relevant tax treaties or other similar conventions

[Filing Method]

1.Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Taxpayer Self-service Machines: Yes (√) No ( )

3.Online Services

E-tax bureau: Yes (√) No ( )

(√)Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1.For Taxpayers

Enterprises shall submit to tax authorities corporate income tax returns and prepay tax within 15 days of the end of the month or each quarter.

2.For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

Results will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they submit.

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.Where a non-resident enterprise on which corporate income tax is levied on a deemed basis carries on operational activities in China to which different deemed profit rates shall be applied and from which taxable income is derived, such operational activities should be calculated separately with the corresponding profit rates applied to determine the corporate income tax; in case of failure of separate calculation, a higher profit rate shall be applied to determine the corporate income tax.

4.A non-resident enterprise which carries on a construction project or provides services in China shall report its basic information (see the matter of "Reporting of Basic Information of Enterprises and Other Organizations") to the tax authority at the place of the relevant project within 30 days of signature of the project contract or agreement.

5. Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)