Application Requirements
Non-resident enterprises that incorporated under foreign law without actual institutions of management in China but have institutions or establishments inside China shall submit an enterprise income tax return for prepayment to the tax authority within 15 days from the end of each quarter.
Legal Basis
1. Article 25, Paragraph 1 of the Law on Administration of Taxation of the People's Republic of China
2. Article 3 and Article 54 Paragraph 2 of the Enterprise Income Tax Law of the People's Republic of China
3. Interim Measures for the Administration of Taxation on Contracting for Engineering Work and Provision of Labor Services by Non-Residents (Decree No. 19 of the State Taxation Administration)
4. State Taxation Administration (STA) Notice on Issuing the Interim Measures for the Administration of Taxation on Permanent Representative Offices of Foreign Enterprises (Guo Shui Fa [2010] No. 18)
5. State Taxation Administration (STA) Notice on Issuing the Administrative Measures for the Assessment and Levy of Enterprise Income Tax on Non-resident Enterprises (Guo Shui Fa [2010] No. 19)
6. State Taxation Administration (STA) Public Notice on Issuing the Interim Measures for the Administration of Taxation on Non-Resident Enterprises Engaging in International Transport Business (STA Public Notice [2014] No. 37)
7. State Taxation Administration (STA) Public Notice on Amending the Administrative Measures for the Assessment and Levy of Enterprise Income Tax on Non-resident Enterprises and Other Documents (STA Public Notice [2015] No. 22)
8. State Taxation Administration (STA) Public Notice on Issuing the Administrative Measures for Non-Resident Taxpayers Claiming Tax Treaty Benefits (STA Public Notice [2019] No. 35)
9. State Taxation Administration (STA) Public Notice on Issuing the Tax Return Form of the People's Republic of China for the Prepayment of Non-resident Enterprise Income Tax (2019 Version) and Other Forms (STA Public Notice [2019] No. 16)
Materials Needed
| Non-residents entrust domestic agents to fulfill tax obligations. | A copy of the tax agent's power of attorney | 1 | ||
Notes:
1. Taxpayers are responsible for the authenticity and legality of the materials submitted.
2. Taxpayers are required to submit paper documents when they go to the tax service hall to handle their tax affairs, or submit electronic documents according to the operation requirements of the online system if they handle their tax affairs online or through mobile terminals.
3. For materials not specified as original or printed copies in the "Materials Needed" list, the original copies shall be provided; for materials specified as printed copies, only printed copies shall be provided; for materials specified as original and printed copies, the printed copies will be collected and the original copies will be returned after verification.
4. The submitted printed copies must state its consistency with the original copies and be stamped with the company's official seal.
5. Taxpayers may use e-signatures that meet the requirements of the Electronic Signature Law of the People's Republic of China, which has the same legal effect as handwritten signatures or seals.
6. This matter can be processed with incomplete documentation. Taxpayers who meet the conditions for this procedure must sign a "Commitment Letter for Handling with Incomplete Documents," acknowledging their understanding of the relevant requirements and accepting the associated responsibilities. For eligible taxpayers, the tax authority will provide a written notice, which may be in electronic form, detailing the materials that need to be supplemented, the method of supplementation, the deadline for supplementation, and the legal consequences of failing to fulfill the commitment, all in a single notice. Taxpayers are expected to provide all required documents and finalize related matters within the deadline. Any failure to fulfill the commitment will be recorded in the taxpayer credit file according to regulations.
Parties involved in significant tax violations and breaches of trust are ineligible to proceed with incomplete documents. If the relevant parties have fulfilled their legal obligations and have been confirmed by the tax authorities following an inspection, they may be eligible to proceed with incomplete documents after the publication period has expired. Taxpayers who fail to submit the necessary supplementary materials by the deadline will not be allowed to process with incomplete documents again.
Service Channels
1. Tax Service Halls
"City-wide Universal Processing" services will be provided at all tax service halls except for the Third Tax Bureau of Shenzhen Municipality, the Third Tax Service Hall, Bao'an District.
2. A self-service tax terminal is available.
3. Online service
An E-tax bureau (e-tax bureau) service is available.
Mobile terminal (tax bureau) and WeChat (tax bureau): services are not currently available.
Processing Authority
The competent tax authorities
Processing Time
1. Time limit for taxpayers
Non-resident enterprises shall submit an enterprise income tax return for prepayment to the tax authority within 15 days from the end of a quarter and make the tax prepayment.
2. Time limit for tax authorities
If the materials submitted are complete and conform to the legal form and the content filled is complete, the tax authority shall conclude the procedure immediately after acceptance.
Please refer to the tax service map for contact numbers of each tax service hall.
Processing Procedure
Processing Result
Tax authorities will give feedback on the Tax Return Form of the People's Republic of China for the Prepayment of Non-resident Enterprise Income Tax (2019 Ver.).
Notices for Taxpayers
1. The tax authorities provide services that require at most one visit. Taxpayers need to visit the tax authorities only once at most, provided that the submitted materials are complete and meet the legal requirements for acceptance.
2. Taxpayers may use e-signatures that meet the requirements of the Electronic Signature Law of the People's Republic of China, which has the same legal effect as handwritten signatures or seals.
3. The submitted printed copies must state its consistency with the original copies and be signed and stamped with the company's official seal.
4. If the enterprise income tax is levied on a non-resident enterprise by the assessment method, and such enterprise engages in business activities in China that are subject to different determined profit rates and derives taxable income therefrom, each of the same shall be calculated separately and the appropriate profit rates shall be applied there to to calculate and pay the enterprise income tax. If the revenues cannot be calculated separately, the highest profit rate shall apply in calculating and paying the enterprise income tax.
5. Taxpayers shall file tax returns in accordance with the relevant regulations, regardless ofthe taxpayer profit or loss status in the business year.
6. Taxpayers who fail to file tax returns and submit the required materials in accordance with the prescribed deadlines shall bear the corresponding legal responsibilities in accordance with the relevant provisions of the Law on Administration of Taxation of the People's Republic of China.
7. If a non-resident enterprise contractsfor engineering work or provides labor services in China, it shall, within 30 days from the date of signing the project contract or agreement, file the tax registration procedure with the competent tax authority in the project location.
8. Non-resident enterprises engaged in international transportation business that have already registered for taxation shall declare to the competent taxation authority in the place where it is registered its intent to pay the enterprise income tax according to relevant laws and regulations.
9. Before the Tax Return Form of the People's Republic of China for the Prepayment of Non-resident Enterprise Income Tax (2019 Ver.) is officially put into use, the Tax Return Form of the People's Republic of China for Quarterly and Annual Non-resident Enterprise Income Tax (applicable to paying on a deemed basis) / (not constituting tax exemption declaration for permanent establishment and international transportation) or Tax Return Form of the People's Republic of China for Quarterly Non-resident Enterprise Income Tax (applicable to payments on an actual profit basis) shall be used as required.
Fees
Free of charge
Application Forms
The form can be downloaded from the "Tax Services" – "Download Center" – "Form Download" section of the Shenzhen Tax Service website, State Taxation Administration (specific download address) or collected from the tax service halls.
Instructions for Filling out Forms
Please see the instructions for filling out as shown in the relevant forms.