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Notice of the State Administration of Taxation on Issuing the Interim Measures for the Administration of Source-based Withholding of Enterprise Income Tax on Non-resident Enterprises
(No. 3 [2009] of the State Administration of Taxation)
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,
For the purposes of implementing the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China and regulating the administration of source-based withholding of enterprise income tax on non-resident enterprises, the State Administration of Taxation (SAT) has formulated the Interim Measures for the Administration of Source-based Withholding of Enterprise Income Tax on Non-resident Enterprises, which are hereby distributed to you in print for implementation. Please timely report to the SAT (International Taxation Department) any problem found during the implementation.
Annexes:
| | 国家税务总局关于印发《非居民企业所得税源泉扣缴管理暂行办法》的通知
（国税发〔2009〕3号）
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为贯彻实施《中华人民共和国企业所得税法》及其实施条例，规范非居民企业所得税源泉扣缴管理，税务总局制定了《非居民企业所得税源泉扣缴管理暂行办法》，现印发给你们，请遵照执行。执行中发现的问题请及时反馈税务总局（国际税务司）。
附件： |
1. Registration Form for Filing of Contracts for Withholding of Enterprise Income Tax
| | 1.扣缴企业所得税合同备案登记表
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2. Liaison Letter on Tax-related Matters of Non-resident Enterprises
| | 2.非居民企业税务事项联络函
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3. Accounts for the Administration of Withholding of Enterprise Income Tax
State Administration of Taxation
January 9, 2009
Interim Measures for the Administration of Source-based Withholding of Enterprise Income Tax on Non-resident Enterprises
| | 3.扣缴企业所得税管理台账
税务总局
二○○九年一月九日
附件：
非居民企业所得税源泉扣缴管理暂行办法
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Chapter I General Provisions
| | 第一章 总 则
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Article 1 For the purpose of regulating and enhancing the administration of source-based withholding of enterprise income tax on non-resident enterprises, these Measures are formulated in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL), the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL), the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the LATC), the Detailed Rules on the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the DRILATC), the Administrative Measures for Tax Registration, the tax agreements concluded between the Chinese Government and the governments of foreign countries or regions (including the taxation arrangements concluded with the Hong Kong Special Administrative Region and the Macau Special Administrative Region, hereinafter generally referred to as the “tax agreements”) and other relevant laws and regulations.
| | 第一条 为规范和加强非居民企业所得税源泉扣缴管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《税务登记管理办法》、中国政府对外签署的避免双重征税协定（含与香港、澳门特别行政区签署的税收安排，以下统称税收协定）等相关法律法规，制定本办法。
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Article 2 The term “non-resident enterprise” as used in these Measures refers to an enterprise which is established under the law of a foreign country (region) with its actual management body located outside China and which has no establishment or premises within China but has any income derived from within China or which has any establishment or premises in China but whose income is not actually related to the establishment or premises.
| | 第二条 本办法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内未设立机构、场所且有来源于中国境内所得的企业，以及虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的企业。
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Article 3 The source-based withholding shall apply to the incomes from return on equity investment such as dividends and bonuses, interest, rents and royalties, income from assignment of property and other incomes subject to the enterprise income tax derived by non-resident enterprises from within China, and the entities or individuals which are directly liable to make the relevant payments to the non-resident enterprises under the relevant legal or contractual provisions shall be the withholding agents.
| | 第三条 对非居民企业取得来源于中国境内的股息、红利等权益性投资收益和利息、租金、特许权使用费所得、转让财产所得以及其他所得应当缴纳的企业所得税，实行源泉扣缴，以依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人为扣缴义务人。
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Chapter II Tax Source Management
| | 第二章 税源管理
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Article 4 A withholding agent which concludes a business contract or agreement relating to any income prescribed in Article 3 of these Measures (hereinafter referred to as the “contract”) with any non-resident enterprise for the first time shall apply to the competent tax authority for the withholding tax registration within 30 days as of the date of conclusion of the contract.
| | 第四条 扣缴义务人与非居民企业首次签订与本办法第三条规定的所得有关的业务合同或协议（以下简称合同）的，扣缴义务人应当自合同签订之日起30日内，向其主管税务机关申报办理扣缴税款登记。
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Article 5 Each time a withholding agent concludes with a non-resident enterprise a business contract relating to any income prescribed in Article 3 of these Measures, it shall submit to the competent tax authority an Registration Form for Filing of Contracts for Withholding of Enterprise Income Tax (see Annex 1), a photocopy of the contract and the relevant materials within 30 days as of the date of concluding the contract (including amending, supplementing and extending the contract). If the text of the contract is in a foreign language, it shall be accompanied by a Chinese translation.
Where both parties to an equity assignment transaction are non-resident enterprises and the transaction is conducted outside China, the domestic enterprise in which the equities have been assigned shall submit a photocopy of the equity assignment contract to the competent tax authority when modifying its tax registration according to law.
| | 第五条 扣缴义务人每次与非居民企业签订与本办法第三条规定的所得有关的业务合同时，应当自签订合同（包括修改、补充、延期合同）之日起30日内，向其主管税务机关报送《扣缴企业所得税合同备案登记表》（见附件1）、合同复印件及相关资料。文本为外文的应同时附送中文译本。
股权转让交易双方均为非居民企业且在境外交易的，被转让股权的境内企业在依法变更税务登记时，应将股权转让合同复印件报送主管税务机关。
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Article 6 A withholding agent shall establish the account books for the taxes withheld and the contract data archives, accurately record the withholding of enterprise income tax, and accept inspections conducted by the tax authority.
| | 第六条 扣缴义务人应当设立代扣代缴税款账簿和合同资料档案，准确记录企业所得税的扣缴情况，并接受税务机关的检查。
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Chapter III Administration of Collection
| | 第三章 征收管理
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Article 7 When making each payment or due payment to a non-resident enterprise which falls within the income prescribed in Article 3 of these Measures, the withholding agent shall withhold the enterprise income tax from the payment or due payment.
The term “due payment” as mentioned hereof refers to the payables which the payer shall include in the relevant costs and expenses on the accrual basis.
Each time a withholding agent withholds the tax, it shall submit to the competent tax authority a Report Form of the People's Republic of China for Withholding of Enterprise Income Tax (hereinafter referred to as the “withholding form”) and relevant materials, and shall pay the tax to the treasury within 7 days as of the date of withholding.
| | 第七条 扣缴义务人在每次向非居民企业支付或者到期应支付本办法第三条规定的所得时，应从支付或者到期应支付的款项中扣缴企业所得税。
本条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
扣缴义务人每次代扣代缴税款时，应当向其主管税务机关报送《中华人民共和国扣缴企业所得税报告表》（以下简称扣缴表）及相关资料，并自代扣之日起7日内缴入国库。
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Article 8 The payable amount of the enterprise income tax withheld shall be calculated as follows:
The payable amount of the enterprise income tax withheld = the taxable income × actual collection rate
The term “taxable income” refers to the following taxable income calculated according to Article 19 of the EITL:
| | 第八条 扣缴企业所得税应纳税额计算。
扣缴企业所得税应纳税额＝应纳税所得额×实际征收率
应纳税所得额是指依照企业所得税法第十九条规定计算的下列应纳税所得额：
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1. For the incomes from return on equity investment such as dividends and bonuses, interest, rents and royalties, the taxable amount of income shall be the full amount of the income and no tax expenditures beyond the provisions of tax law shall be deducted.
| | （一）股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
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2. For the income from assignment of property, the taxable income shall be the balance of the full amount of the income less the net value of the property.
．．．．．． | | （二）转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
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