外国企业常驻代表机构核定利润率提高.pdfVIP

              外国企业常驻代表机构核定利润率提高 An Increased Assessed Profit Rate of Resident Representative Office of Foreign Enterprises Related industries: Resident representative offices of most industries representative office will no longer enjoy the free corporate income tax unless a completed and integrated accounting record is provided. The assessed profit rates of rep. offices for both expense-based taxpayers and income-based taxpayers must be 15% at least rather than a minimum 10% before the File No.18 has been issued. And this file has stated the formulas of two methods of tax filing as follows. The expense-based tax filing applies to those rep. offices that keep a precise record of expenses but have no accurate income or cost record. The formula for the expense-based taxpayer is as follows: Income=Expense of current period/ (1-assesed profit rate-business tax rate); Company income tax payable=Income*assessed profit rate*corporate income tax rate The income-based tax filing applies to those rep. offices that keep a precise record of incomes but have no accurate record of expense. The formula for the income-based taxpayer is as follows: Company income tax payable=Income*assessed profit rate*corporate income tax rate Those rep. offices that have the privilege to enjoy the tax convention should report to the tax bureau for record as stipulated by relevant regulations. For the rep. office that has tax liabilities of business tax and value-added tax, it should file tax with tax bureaus.     外国企业常驻代表机构将不再享受企业所得税免税待遇，除非可以提供完整准确地会计账册。代表机构需