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原标题:关于对外国企业常驻代表机构降低核定利润率征

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发文单位:财政部 中华人民共和国财政部

发文单位:财政部 中华人民共和国财政部

发布日期:1986-10-6

发布日期:1986-10-6

执行日期:1986-10-6

执行日期:1986-10-6

经国务院批准,我部于一九八五年五月十五日公布了《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》,其中第四条规定:对常驻代表机构“应征收的企业所得税,除了能够提供准确的成本、费用凭证,正确计算应纳税所得额的以外,应按照《中华人民共和国外国

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

企业所得税法施行细则》第二十四条规定,核定利润率,暂以业务收入额的15%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构开展业务,照顾代表机构之间利润率水平高低不一的实际情况,经报请国务院批准,现决定对常驻代表机构的核定利润率由15%减按10%

ISES

执行。

(September 29, 1986)

本规定自一九八六年十月一日起执行。>附英文)

Important Notice:

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

ISES

PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)

【注】 (September 29, 1986)

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

Important Notice: (注意事项)

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

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).

Legal System Publishing House.

当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.

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

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

Whole Document

PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)

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

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

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

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

Legal System Publishing House.

OFFICES OF FOREIGN ENTERPRISES

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

(September 29, 1986)

Whole Document (法规)

The State Council hereby approves the following amendment to the Interim

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

OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED

concerning the Imposition of Consolidated Industrial and Commercial Tax

AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE

and Enterprise Income Tax on the Resident Representative Offices of

OFFICES OF FOREIGN ENTERPRISES

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

威尼斯wns.9778官网,(September 29, 1986)

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

The State Council hereby approves the following amendment to the Interim

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

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

of business revenue", shall be amended as follows: "tax shall ...... be

concerning the Imposition of Consolidated Industrial and Commercial Tax

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

and Enterprise Income Tax on the Resident Representative Offices of

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

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

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

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

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

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