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Reply of the State Administration of Taxation on How to Determine the Permanent Establishment of Foreign Enterprises That Providing Labor Services within China and on Whom the Profits Attribute to
[Effective]
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国家税务总局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复
[现行有效]
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【法宝引证码】
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Reply of the State Administration of Taxation on How to Determine the Permanent Establishment of Foreign Enterprises That Providing Labor Services within China and on Whom the Profits Attribute to
(No. 694 [2006] of the State Administration of Taxation July 19, 2006)
| | 国家税务总局关于外国企业在中国境内提供劳务活动常设机构判定及利润归属问题的批复
（国税函[2006]694号 2006年7月19日）
江苏省国家税务局：
你局《关于外国企业提供劳务构成常设机构利润归属问题的请示》（苏国税发〔2006〕104号）收悉。现就文中所提有关常设机构判定及利润归属问题明确如下：
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I. The term “permanent establishment” in tax treaties encompasses that “the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any twelve-month period.” In actual practice, if a foreign enterprise, which has no permanent establishment within China, only sends its employees to provide services, including consultancy services, for a connected project within China, when these employees' actual working period or periods aggregating more than six months within any twelve-month period, it may be determined that this foreign enterprise has a permanent establishment within China.
．．．．．． | | 一、税收协定常设机构条款“缔约国一方企业通过雇员或其他人员，在缔约国另一方为同一项目或相关联的项目提供劳务，包括咨询劳务，仅以在任何十二个月中连续或累计超过六个月的为限”的规定，具体执行中是指，外国企业在中国境内未设立机构场所，仅派其雇员到中国境内为有关项目提供劳务，包括咨询劳务，当这些雇员在中国境内实际工作时间在任何十二个月中连续或累计超过六个月时，则可判定该外国企业在中国境内构成常设机构。
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