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2022年度非居民企业所得税汇算清缴正在进行中！哪些企业需要参加汇算清缴呢？何时需完成汇算清缴？如何汇算清缴？需要提交哪些材料呢？我们一起来看一下吧！

the final settlement of non-resident enterprise income tax (hereinafter referred to as eit) of2022 iscurrently in progresss. which enterprisesneed to make the final settlement? when to do it? how to do it? what documents do you need to submit? let"s check it out!

1.

依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的非居民企业（以下称为纳税人），只有盈利时需要参加所得税汇算清缴吗？

do non-resident enterprises established in accordance with the laws of foreign countries (regions), and whose places of effective management are not located in china, but have establishments or places of business in china (hereinafter referred to as taxpayers), need to make final eit settlement only when they have made profits？

答：依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的非居民企业（以下称为纳税人），无论盈利或亏损，均应参加所得税汇算清缴。

non-resident enterprises established in accordance with the laws of foreign countries (regions)andwhose effective managementare not locatedin china, but have establishmentsorplacesof business inchina, are required to make final eit settlementregardless of making profitor loss.

2.

纳税人应当自年度终了之日起几个月内，向税务机关报送非居民企业所得税年度纳税申报表，并汇算清缴，结清应缴应退税款？

when is the time limit for the final settlement of non-resident eit？

答：纳税人应当自年度终了之日起5个月内，向税务机关报送非居民企业所得税年度纳税申报表，并汇算清缴，结清应缴应退税款。

纳税人在年度中间终止经营活动的，应当自实际经营终止之日起60日内，向税务机关办理当期企业所得税汇算清缴。

in case of termination of business in the middle of a year, the taxpayer shall filethefinalsettlement of eit of the current period to the tax authority within 60 daysfrom the actualtermination ofbusiness.

3.

非居民企业选择汇总纳税，需要满足哪些条件？

what conditions need to be met for non-resident enterprises to choose consolidated tax filing？

答：汇总纳税的非居民企业应在汇总纳税的年度中持续符合下列所有条件：

（1）汇总纳税的各机构、场所已在所在地主管税务机关办理税务登记，并取得纳税人识别号；

（2）主要机构、场所符合企业所得税法实施条例第一百二十六条规定，汇总纳税的各机构、场所不得采用核定方式计算缴纳企业所得税；

（3）汇总纳税的各机构、场所能够按照国家税务总局2019年第12号公告规定准确计算本机构、场所的税款分摊额，并按要求向所在地主管税务机关办理纳税申报。

non-resident enterprises which choose consolidated taxfilingshall meet all of the following conditions throughoutthe taxable year:

(1)the establishments orplacesof business have registered in competent tax authoritiesand obtainedtheir taxpayer identificationnumbers;

(2)themainestablishmentsorplacesof business shall complywithprovision126 ofimplementing regulations of prc enterprise income tax law ,andall of the establishments andplacesof business which chooseconsolidated taxfiling shall notuse a verified tax rateto calculate and pay eit;

(3)the establishments andplaces ofbusiness shall accurately allocate their tax paymentsaccording to the sta public notice [2019]no.12, and file tax returnto theircompetent tax authoritiesas required.

4.

企业进行非居民企业所得税汇算清缴时需要提交哪些资料？

what documents do enterprises need to submit for the final settlement of non-resident eit?

答：（1）《中华人民共和国非居民企业所得税年度纳税申报表（2019年版）》及其附表；

（2）年度财务会计报告或财务情况说明；

（3）中华人民共和国企业年度关联业务往来报告表（涉及关联方业务往来的）；

（4）非居民纳税人享受协定待遇信息报告表（享受税收协定待遇且预缴申报时未报送该表的）；

（5）如纳税人委托中介机构代理年度企业所得税纳税申报的，应附送委托人签章的委托书原件；

（6）税务机关规定应当报送的其他有关资料。

(1)annualtaxdeclaration form for the non-resident enterprise income taxof the people’s republic of china (2019 version) and theattachments;

(2)annual financialandaccounting reports or financial statements;

(3)enterprise annual reporting forms for related party transactions of the people’s republic of china (for taxpayers who have related party transactions);

(4)information reporting form for non-resident taxpayers claiming treaty benefits (for taxpayers who enjoy treaty benefitsand haven’t filed the form before);

(5)if taxpayers entrustintermediaries to fileannual eit return, the original letter of authorization signed by taxpayers shall be submitted;

(6)other related documentsthat shouldbe submittedas specifiedby the tax authority.

5.

非居民企业所得税汇算清缴的申报方式有哪些？

how to make final settlement of non-residententerprises ?

答：本市非居民企业所得税汇算清缴申报方式包括网上申报和上门申报两种方式。

1.网上电子申报企业端软件（etax@sh 3）

2.电子税务局---非居民企业企业所得税年度申报（2019版）

taxpayers can log inelectronic tax services of shanghai,orgo tothe tax service hall to make final settlement.

1.etax@sh 3

2.electronic tax servicesof shanghai---annual tax returnof non-resident eit（2019version）

上观号作者：上海税务