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Annual Income Tax Filing by Non-resident Enterprises (on An Actual Basis)
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 properly prepared accounting books and adequate financial recording and manage to accurately calculate their income and costs shall file corporate income tax to tax authorities with overdue taxes paid and refund made, within 5 months of the end of the year or, in case of termination of operational activities during the year, within 60 days of the date on which the operational activities actually end.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Annual Income Tax Return for Non-resident Enterprises in the People's Republic of China (on An Actual Basis) 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

Within 5 months of the end of the year or, in case of termination of operational activities during the year, within 60 days of the date on which the operational activities actually end.

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.Taxpayers failing to pay tax within the prescribed time limit shall also file a tax return in accordance with relevant regulations.

4. Taxpayers failing to file a tax return or to submit relevant materials prior to the due date may be subject to corresponding legal liabilities under applicable tax levy and administration laws.

5. 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.

6. A non-resident enterprise with an establishment or place in China which files corporate income tax on an actual basis, when submitting an annual income tax return to the competent tax authority, shall also go through filing of related party transactions between it and its related parties.

7. 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.)