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Annual 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 TaxationUpdated:2022-03-08

[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 annual 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

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 relevanttax 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. 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.

4. 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 0755) 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.)


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