Non-resident contractors jobs interim measures for the management and provision of service tax
(January 20, 2009, the State administration of taxation announced as of March 1, 2009, 19th) Chapter I General provisions Non-residents within the territory of China at the first to standardize the contract works and rendering of services of tax collection and management, in accordance with the People's Republic of China Law on tax collection and management (hereinafter referred to as the tax collection and management law) and its implementing rules, the People's Republic of China enterprise income tax law (hereinafter referred to as the enterprise income tax law), and its implementing regulations, the People's Republic of China interim regulations on business tax and its implementing rules, the People's Republic of China interim regulations on value-added tax and its implementing rules,
Chinese Government signed agreements on the avoidance of double taxation (including Hong Kong and Macau S.A.R. signed tax arrangements, hereinafter referred to as tax treaties) and other related laws and regulations, these measures are formulated. Article referred to non-residents, including non-resident enterprises and non-resident individuals. Non-resident enterprises are in accordance with the foreign (regional) laws and effective management are not internally in China, set up in China or a place, or has no establishment or place in China, but PRC enterprises.
Refers to non-resident individuals without residence within the territory of China without residence or domicile in the territory of individuals residing in less than a year.
Third contract engineering jobs in these measures refers to in China contracted the construction, installation, Assembly, repair, decoration, exploration and other engineering work.
Provision of services mentioned in these measures refers to the territory of China engaged in processing, repair, transportation, warehouse rental, consulting agency, design, culture and sport, technical services, education and training, tourism, recreation and other service activities. Fourth referred to non-residents in China contracted projects and provision of service tax management, refers to the non-resident tax, sales tax and corporate income tax matters of management.
Management relating to personal income tax, stamp duty and other taxes, should be carried out in accordance with the regulations.
Chapter II administration of taxation
Section I registration management
Fifth non-resident enterprises in China contracted projects or services shall contract or agreement (hereinafter referred to as contracts) from the date of signing in the 30th, registration with the tax to the local competent tax authority.
In accordance with laws and administrative regulations, domestic institutions and individuals is liable to tax deduction, shall be from the date of withholding in the 30th, registration procedures for the withholding tax to the local competent tax authority.
Territory institutions and personal to non-residents employer engineering job or labor project of, should since project contract signed of day up 30th within, to competent tax organ submitted territory institutions and personal employer engineering job or labor project report table (see annex 1), and comes with non-residents of tax registration card, and contract, and tax agent Attorney copies or non-residents on about matters of written description, information.
Article sixth non-resident enterprises in China contracted projects or providing services shall, upon completion of the project within the 15th, to the local competent tax authorities submit project completion certificates, copies of certificates and other relevant documents, and in accordance with the relevant provisions of the regulation apply for tax registration cancellation of tax registration.
Seventh domestic entities and non-resident individuals to contract work or service contract is changed, the employer or service licensee shall from the date of change in the 10th to the local competent tax authority of the non-resident contracts change report form (see annex 2).
Eighth domestic entities and non-resident individuals to contract jobs or service projects, from the outside and projects relating to the payment of invoices and other proof of payment should be made to the local competent tax authorities within 30th of submitting the contract payment reporting form for non-residents (see annex 3) and a copy of proof of payment.
Domestic institutions and individuals or labour price is not paid to non-residents, shall, before issuing certificates of completion of the project, report to the competent tax authorities of non-residents in the local project implementation schedule, name of the payer and the amount of payment, due dates and other relevant circumstances.
Nineth domestic institutions and individual project contract jobs or services to non-residents, not consistent with the competent tax authorities of the non-resident, shall from the date of expiry of the non-resident declarations within 15th domestic institutions and the competent tax authority not to declare tax certificate copy.
Section II sources of information management
Tenth tax authorities tax source monitoring mechanisms should be established, access and use the national development and Reform Commission, construction, foreign exchange management, business, education, culture, sports and other departments on non-residents in China contracted projects and providing information on services, and according to the needs, to use feedback information to the departments concerned.
Article 11th non-residents or domestic entities and individuals the same tax matter involves State administration of taxation and local tax bureaus, tax-related matters to the competent tax authorities shall draw up a non-resident contractor engineering operations and provision of service of project information sheet (see annex 4), and monthly passes to each other into a non-resident tax administration files.
Chapter III to declare levy
First section of enterprise income tax
Territory of the 12th non-resident enterprises in China contracted projects or services projects, corporate income tax calculated according to the tax year, paid in advance in quarterly, year-end settlement, and in the completion of the project or work contract completion settlement of taxes.
13th when enterprise income tax non-resident enterprises, shall submit the tax return, and be accompanied by the following information:
(A) works (services) accounts (settlement) or other explanatory materials;
(B) foreign personnel involved in engineering work or service project name, nationality, time of entry and exit, in work time, place, content, compensation standards, payment, and other related costs of written report;
(C) financial report or financial statement;
(D) non-resident enterprises according to the tax treaty does not constitute a permanent establishment in China, you need to enjoy the treatment of tax treaty, shall be submitted to the non-resident enterprise project contracting operations and services enjoy the treatment of tax treaty reporting form (hereinafter referred to as report) (see annex 5), and be accompanied by certificate and other supporting information required by the tax authorities.
Non-resident enterprises reports not submitted in accordance with the above provisions, tables and supporting information, or due to changes in project implementation and other circumstances do not meet the conditions for tax agreement treatment shall not enjoy the treatment of tax treaty, shall pay taxes in accordance with the corporate income tax law.
14th article engineering price or labour of paid people location County (district) above competent tax organ according to annex 1 and the non-residents Enterprise declared tax proved information or other information, determine meet enterprise income tax method implementation Ordinance 106th article by column specified withholding of three species case one of of, can specified engineering price or labour of paid people for withholding obligations people, and will non-residents Enterprise contracting engineering job and provides labor enterprise income tax withholding obligations notice (see annex 6) served was specified party.
15th designated withholding agents shall, within the time limit for submission to the competent tax authorities withholding enterprise income tax reports and other relevant information. 16th withholding agents failing to perform their withholding or unable to perform the obligation of withholding, paid by non-resident enterprises in local reporting.
The competent tax authorities shall determine the outstanding 15th within days of withholding a non-resident enterprise in the local tax.
17th article non-residents Enterprise late still not paid tax of, project location competent tax organ should since late of day up 15th within, collection the non-residents enterprise from China territory made other income project of information, including income type, paid people of name, and address, paid amount, and way and date,, and to other income project paid people (following referred to other paid people) issued non-residents Enterprise owes tax recovered told book (see annex 7), and law recovered tax and late fees. Non-resident enterprises get income other than from China, including non-resident enterprises engaged in engineering work or other service projects, as well as other income under article III of the income tax law of the second to third item.
Non-resident enterprises have more than one other payer, local competent tax authorities should be based on the accuracy of information, income, recovery of costs and other factors to determine the recovery order.
18th other payers of the competent tax authorities shall provide the necessary information, assist the local competent tax authorities recovered.
Section II sales tax and VAT
Article 19th non-residents involved in sales or value added tax should tax China, establish business institutions in China should declare and pay the sales or value added tax.
Article 20th non-residents within the territory of China sales or value added tax is not established in the territory as a taxable operation Agency, as agent for sales or value added tax withholding; no agent, to outsource, services the transferee or purchaser shall be the withholding.
Engineering jobs employer services, the transferee or purchaser, in the project from the date of signing of the contract in the 30th, failed to provide the following information to the local competent tax authorities should carry out sales or value added tax withholding:
(A) non-resident taxpayers domestic institutional and individual industrial and commercial registration and tax registration certificate and proof of business information;
(B) non-resident domestic institutions and individuals acting matters entrusted power of Attorney and trustee of the endorsement.
21st sales or value added tax non-resident tax, shall complete the tax returns filed, and be accompanied by the following information:
(A) construction (labour) accounts (settlement) or other explanatory materials;
(B) the construction or service jobs, or for processing, repair of the foreigner's name, nationality, immigration, work in China time, place, content, compensation standards, payment, and other related costs;
(C) the competent tax authorities shall require submission of other relevant information.
The fourth chapter tracking management
22nd the competent tax authorities shall project documentation, management principles, establishing non-resident contractors and providing labor services project management accounts and tax records, timely and accurate contract projects and labor service projects, construction progress, payment, foreign exchange, taxes paid, and so on.
23rd domestic institutions and individuals from outside of the proof of payment, the competent tax authorities have doubts about its authenticity may be required to provide overseas notary organs or CPA certification, recognized by the tax authorities after an examination, the credentials can be used as accounting accounting. 24th the competent tax authorities to deal with non-residents to enjoy the benefits of agreements for the management, audit report submitted by its form and prove the authenticity and accuracy of the information, identification of which do not constitute a permanent establishment.
Enjoy the benefits of agreement conditions are not met and did not fulfill their tax obligations, the tax authority should recover its taxable, late fees and penalties in accordance with law. 25th the tax authorities should make use of sale and payment information, including domestic institutional and personal history of the funds paid to non-resident trade in services, and added the employer's project information such as payment plans, contract projects and providing labor services project implementation monitoring.
For payment before tax, shall notify the taxpayer or withholding agent to pay and, if necessary, they can inform the relevant Foreign Exchange Management Department or designated foreign exchange banks suspended payment in accordance with law. 26th article competent tax organ should non-residents participation national, and province, and to city level focus construction project, including city based facilities construction, and energy construction, and enterprise technology equipment introduced, project in the involved of contracting engineering job or provides labor, and other has non-residents participation of contract amount over 50 million Yuan Yuan of, implementation focus sources monitoring management; on Contracting Party and employer party whether exists associated relationship, and contract actual implementation situation, and standing institutions judge, and
Inside and outside the labour focus and track matters such as income verification, to find the problem, you can implement Exchange intelligence, anti-tax avoidance investigation or tax audit.
27th article province (autonomous regions, and municipalities and bureaus) tax organ should Yu annual ended Hou 45 days, will non-residents contracting engineering job and provides labor focus construction project statistics (see annex 8), and project involved of enterprise income tax, and VAT, and business tax, and stamp duty, and personal income tax, tax income and sources changes situation of analysis report submitted national tax General (international tax Division). 28th the competent tax authorities according to the needs of non-resident contractors jobs and provision of service tax implementation of tax audits, when necessary, pass the audit results in a timely manner to similar state tax Bureau or local taxation.
Tax audit can take the form of national taxation and local taxation Bureau joint audits. 29th article competent tax organ in territory to gets involved tax information Shi, can making special intelligence, by national tax General (international tax Division) to tax agreement party other proposed special intelligence requests; non-residents in China territory not law perform tax obligations of, competent tax organ can making automatically or spontaneous intelligence, submitted national tax General in accordance with about provides will non-residents in China territory of tax violations told agreement party other competent tax authorities
; For non-residents contracted projects and providing services necessary for overseas audit, according to relevant provisions of the exchange of tax information, approved by the State administration of taxation implementation.
30th article of non-resident enterprises in tax arrears statutory representative or non-resident individuals before leaving the failing to settle tax payable, late fees and does not provide a tax payment guarantee, tax authorities can inform the immigration authority to stop it from leaving the country.
31st works or services for non-residents the project is completed, fails to settle tax and departure, the competent tax authority can be made of the tax notice (see annex 9), by letter, e-mail, fax or any other means, inform the non-resident period to fulfil tax obligations, notify the transferee employer or services in the territory to assist the recovery of taxes.
The fifth chapter legal liability
Article 32nd non-residents and withholding or agent of matters related to the implementation of the contracted projects and providing labor services of tax violations, the tax authority shall, in accordance with the tax law and the detailed rules for the implementation of the relevant regulations.
33rd foreign institution or individual contract work or service projects, in accordance with this article fifth, seventh, eighth, Nineth report to the competent tax authority under the relevant items, ordered corrected by the tax authorities, may be fined not more than RMB 2000 Yuan; serious cases, between 10000 and 2000 Yuan Yuan fine.
The sixth chapter supplementary articles
34th article of various provinces, autonomous regions, municipalities, separately listed cities national taxation and local taxation based on these measures, formulate specific implementing measures.
Annexes: 1. internal institutional and individual contract work or service project report form
2. non-resident contracts change report form
3. non-residents contract payment reporting form
4. non-residents contracted projects and providing labor services project information sheet
5. non-resident enterprises contracted projects and providing labor services enjoy the treatment of tax treaty reporting form
6. non-resident enterprises contracted projects and providing labor service enterprise income tax withholding notice
7. non-residents pay tax recovery fact sheet
8. non-residents contracted projects and providing labor services key project statistics
9. matters of taxation notice annex 1
Domestic institutions and individual contract work or service project report form
编号： 报告日期： 年 月 日
, Following by a non-resident employer engineering work or service project of domestic institutions and individuals to fill out
┌─────┬─────────────┬───────────────────┐
│ 1. employer name or │ (sealed): │ taxpayer identification number: │
│劳务受让方├─────────────┴───────────────────┤
│情况 │联系人： 电话： 传真： │
├─────┼─────────────────────────────────┤
│ │名称： │
│ ├─────────────────────────────────┤
│ │地址： │
│2.承包商或├─────────────────────────────────┤
│提供劳务 │开户银行名称： 账号： │
│方（“非居├─────────────────────────────────┤
│民”）情况│联系人： 电话： 传真： │
│ ├─────────────────────────────────┤
│ │代理人名称： │
│ ├─────────────────────────────────┤
│ │联系人： 电话： 传真： │
├─────┼─────────────────────────────────┤
│ │项目名称： │
│ ├─────────────────────────────────┤
│ │项目类型： │
│ │-Contractors-repairs-Transportation-Warehousing rental-consulting brokerage │
│ │ Design-culture-sports-entertainment-education and training-technical services │
│ │□旅游 │
│ │□其他（请注明： ） │
│ ├─────────────────────────────────┤
│ │合同名称： 合同字号： │
│ ├───────────────┬─────────────────┤
│ │ Operation or service location: │ operation or service number in China: │
│ ├───────────────┼─────────────────┤
│ 3. contract │ contract: contract │ date: │
│ ├───────────────┼─────────────────┤
│ │合同金额： │付款次数： │
│ ├───────────────┴─────────────────┤ │ │ Subcontracting or to subcontracting, if yes, fill in the details.
(Number of subcontracting or to subcontracting, attach details) │
│ ├───────────────┬─────────────────┤
│ │分包商名称： │转包商名称： │
│ ├───────────────┼─────────────────┤
│ │分包工程项目： │转包金额： │
│ ├───────────────┼─────────────────┤
│ │分包金额： │合同字号： │
│ ├───────────────┼─────────────────┤
│ │合同字号： │ │
├─────┴───────────────┴─────────────────┤
│ 4. non-residents was handled in local tax registration │
│-Is-non-resident transferee employer or service submitted for tax registration certificate │
│-No-submitted by the transferee employer or service (Chinese) contract copy of the information, protocols, information │
├───────────────────────────────────────┤
│ 5. Commission agents fulfill their tax obligations in the territory of non-residents │
│-Is-submit copy of power of Attorney for non-resident tax │
│ □否 │
├───────────────────────────────────────┤
│ 6. on matters related to non-residents to make written statements about us │
│-Is-written statement submitted to the non-resident │
│ □否 │
└───────────────────────────────────────┘
Second, by the tax authorities only
┌──────────────────┬────────────────────┐
│ │ │
│ │ │
│受理人： │ 税务机关（盖章） │
│ │ │
│联系电话： 年 月 日 │ 年 月 日 │
└──────────────────┴────────────────────┘
Note: 1. in line with the case-play "√". 2. two copies of this form, a refund to the employer or the Labour Party, one for the tax office archives.
Annex 2
Non-resident contracts change report form
Report date: year month day
First, following the project contract jobs or services to non-residents of domestic institutions and individuals to fill out
┌───────────────────────────────────────┐
│1.基本信息： │
│ (1) original domestic institutions and individual contract work or service project report form number: │
│ (2)发包方或劳务受让方名称： │
│ (3) the transferee employer or service taxpayer identification number: │
│ (4)承包商或劳务提供方名称： │
├───────────────────────────────────────┤
│2.合同变更情况： │
├────────┬─────────┬─────────┬──────────┤
Change │ │ │ │ reason for change after the change before the change │
├────────┼─────────┼─────────┼──────────┤
│ │ │ │ │
├────────┼─────────┼─────────┼──────────┤
│ │ │ │ │
├────────┼─────────┼─────────┼──────────┤
│ │ │ │ │
├────────┼─────────┼─────────┼──────────┤
│ │ │ │ │
├────────┴─────────┴─────────┴──────────┤
│ Whether a copy of the contract changes reported to the tax authorities for the record yes-no-│
├───────────────────────────────────────┤
│ │
│ │
│ Attn: transferee employer or service (sealed) │
│ │
│联系电话： │
│ │
└───────────────────────────────────────┘
Second, by the tax authorities only
┌──────────────────┬────────────────────┐
│ │ │
│受理人： │ │
│ │ │
│联系电话： │ 税务机关（盖章） │
│ 年 月 日 │ 年 月 日 │
└──────────────────┴────────────────────┘
Note: 1. in line with the case-play "√".
2. contract changes include contract period, amount of contract, terms of payment, work sites, the contracted party, and subcontracting and other contract terms or actual implementation of changes.
3. two copies of this form, a refund to the employer or the Labour Party, one for the tax office archives.
Annex 3
Non-residents contract payment reporting form
Report date: year month day
First, following the project contract jobs or services to non-residents of domestic institutions and individuals to fill out
┌───────────────────────────────────────┐
│1.基本信息 │
│ (1) original domestic institutions and individual contract work or service project report form number: │
│ (2)发包方或劳务受让方名称： │
│ (3) the transferee employer or service taxpayer identification number: │
│ (4)承包商或劳务提供方名称： │
├───────────────────────────────────────┤
│ 2. payments made to the contractor or service provider: (payment may attach a separate schedule) │
├──┬──────┬────────┬─────────┬──────────┤
Amount paid date │ │ │ ordinal paid (currency) │ │ money nature of the payee │
├──┼──────┼────────┼─────────┼──────────┤
│ 1 │ │ │ │ │
├──┼──────┼────────┼─────────┼──────────┤
│ 2 │ │ │ │ │
├──┼──────┼────────┼─────────┼──────────┤
│ 3 │ │ │ │ │
├──┼──────┼────────┼─────────┼──────────┤
│ 4 │ │ │ │ │
├──┼──────┼────────┼─────────┼──────────┤
│ 5 │ │ │ │ │
├──┴─┬────┴────────┴─────────┴──────────┤
│金额合计│ │
├────┴─┬────┬───────────────────────────┤
│ │ │ Payment voucher number whether the copy of the payment receipt reported to the tax authorities for their records all Yes-No-│
├──────┴────┴───────────────────────────┤
│ │
│ │
│ Attn: transferee employer or service (sealed) │
│ │
│联系电话： │
│ │
└───────────────────────────────────────┘
Second, by the tax authorities only
┌──────────────────┬────────────────────┐
│ │ │
│受理人： │ │
│ │ │
│联系电话： │ 税务机关（盖章） │
│ 年 月 日 │ 年 月 日 │
└──────────────────┴────────────────────┘
Note: 1. in line with the case-play "√".
2. two copies of this form, a refund to the employer or the Labour Party, one for the tax office archives.
Annex 4
Non-residents contracted projects and providing labor services project information sheet
Control no:
┌──────────────────────┬───────────────────┬────┬────┬────┬───┬────┐
│ 非居民纳税人信息 │ 发包方式或劳务受让信息 │ │ │ │ │ │
├-----┬; ┬; ┬------┬ ┼-------┬ ┬------┬ Type │-│ ┤ agent project contract amount currency │ │ whether │
│ │ Taxpayer name │ contact │ contact │ │ project name name │ contact │ contact │ ││││ │ taxpayer standing body │
│ │识别号│ 在地 │ │ │ │识别号│ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├────┼───┼───┼────┼────┼─────┼───┼────┼────┼────┼────┼────┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │
└────┴───┴───┴────┴────┴─────┴───┴────┴────┴────┴────┴────┴───┴────┘
传递方（章）： 联系人： 联系电话： 传递日期：
接收方（章）： 接收人： 联系电话： 接收日期：
Note: 1. the pass and the receiver in the table refers to a non-resident contractor engineering operations and provision of service tax matters involving the competent State administration of taxation and local tax authorities. 2. two copies of this form, a passing side and the receiving side of retention archiving.
Annex 5
Non-resident enterprises contracted projects and providing labor services enjoy the treatment of tax treaty reporting form
Non-resident Enterprises'Claim for Treatment under Double Taxation Agreement
(Contracted construction and service projects)
Number Serial Number:
Details of applicant, applicant matters:
┌──────┬─────┬────────────────────────────────────┐
│ │名称 Name │ │
│ ├─────┴─────┬──────────────┬────┬──────────┤
│ │ 总机构所在地 │ │邮政编码│ │
│ │ │ │ Place of head office or groups Postcode │ │
│Corporation ├───────────┼──────────────┼────┼──────────┤
│ │ │ │ Actual place of management or other postal code │ │
│ entity │ Place of effective │ │Postcode│ │
│ │ management │ │ │ │
│ ├───────────┼──────────────┼────┼──────────┤
│ │ 注册所在地 │ │邮政编码│ │
│ │ Place of registration│ │Postcode│ │
└──────┴───────────┴──────────────┴────┴──────────┘
Second, the Details of income derived from:
┌──────┬──────┬───────────────────────────────────┐
│ │ 支付人名称 │ │
│ │Payer's name│ │
│ ├──────┼────────────┬──────────┬───────────┤
│ │ │ │ Address Address postcode Postcode │ │
│ ├──────┴─┬──────────┼──────────┼───────────┤
│ │ 合同名称 │ │ 合同字号 │ │
│ │Name of contract│ │ Contract number │ │
│ ├────────┼──────────┴──────────┴───────────┤
│ │ 项目地点 │ │
│ │Place of project│ │
│ ├────────┴────┬─────┬──────────┬───────────┤
│ 承包工程 │ 项目持续时间 │ │ │ │
│ Contracted │ (year/month/day-year/month/day) number │ │ services │ │
│construction│ Duration of project │ │ Number of workers │ │
│ │ (y/m/d-y/m/d) │ │ │ │
│ ├─────────────┼───┬─┴──────┬───┴───────────┤
│ │ 支付金额及币种 │ │ 支付日期 │ │
│ │ Amount of payment(unit) │ │Date of payment │ │
│ ├──────┬──────┴───┴────────┴───────────────┤
│ │ 所得项目 │ □ 承包工程 □ 其他（请注明） │
│ │ Item of │ │
│ │ income │ Contracted construction Others(please specify) │
│ ├──────┴──────┬────────────────────────────┤
│ │ │-Specify the Designated withholding payer withholding │
│ │ │-Method of tax payment declaration Self-filing │
├──────┼──────┬──────┴────────────────────────────┤
│ │ 支付人名称 │ │
│ │Payer's name│ │
│ ├──────┼────────────┬─────┬────────────────┤
│ │ 地址 │ │ 邮编 │ │
│ │ Address │ │ Postcode │ │
│ ├──────┴─┬──────────┼─────┴──┬─────────────┤
│ │ 合同名称 │ │ 合同字号 │ │
│ │Name of contract│ │Contract number │ │
│ ├────────┴────┬─────┴────────┴─────────────┤
│ │ 劳务地点 │ │
│ │ Place of service │ │
│ ├─────────────┼─────┬──────────┬───────────┤
│ 提供劳务 │ 劳务持续时间 │ │ │ │
¦ Performance ¦ (year/month/day-year/month/day) number │ │ services │ │
│ of service │ Duration of service │ │ Number of workers │ │
│ │ (y/m/d-y/m/d) │ │ │ │
│ ├─────────────┼─────┼──────────┴┬──────────┤
│ │ 支付金额及币种 │ │支付日期（年／月／日）│ │
│ │ Amount of payment(unit) │ │Date of payment(y/m/d)│ │
│ ├────┬────────┴─────┴───────────┴──────────┤
│ │ Services │-design service Designing Labor Management Advisory Services-Consultancy-management │
│ │ │-Item of Training-training services technical services Technical Service │
│ │ Service │-equipment sales and Services Providing service in connection with equipments sold │
│││-Other (Please specify) Others (Please specify) │
│ ├────┴───────┬─────────────────────────────┤
│ │ │-Specify the Designated withholding payer withholding │
│ │ │-Method of tax payment declaration Self-filing │
├──────┼────────────┼─────────────────────────────┤
│ │ 非居民名称 Name │ │
│ ├──────┬─────┴─────────────────────────────┤
│ │ 支付人名称 │ │
│ │Payer'Snalne│ │
│ ├──────┴─────┬─────────────────────────────┤
│ 其他项目 │ 所得项目 │ │
│Other items │ Item of income │ │
│ ├──────┬─────┴────────┬───────┬────────────┤
│ │ │ │ Address Address postcode Postcode │ │
│ ├──────┴─────┬────────┼───────┴───┬────────┤
│ │ 支付金额及币种 │ │支付日期（年／月／日）│ │
│ │Amount of payment(unit) │ │Date of payment(y/m/d)│ │
└──────┴────────────┴────────┴───────────┴────────┘
Third, apply Application for Treatment of the avoidance of double taxation agreement under Double Taxation Agreement:
I would like to apply for based on People's Republic of China for the avoidance of double taxation agreement with the __________ ______ ________, and contracted projects or services project not to have a permanent establishment in China, enjoy no tax treatment. I hereby apply to be non-liable for enterprise income tax as the contracted construction or service project does not constitute a permanent establishment in China in accordance with Paragraph___
_____,Article_________of the Tax Agreement between the People's Republic of China and__________.
Four, Declaration Declaration:
I would like to declare that above is correct.
I hereby declare that the above statement is correct and complete to the best of my knowledge and belief.
申请人（签章）：________________________
Applicant(Signature or seal):___________ Five applicants, resident status (by the applicant to the competent tax authorities to fill out its inhabitants, or attach a special certificate issued by the competent tax authorities of the other). Applicant's Certificate of Resident Status(To be filled out by the responsible tax office of the State in which the applicant is a resident,or to attach the certificate provided by the responsible
tax office of the State in which the applicant is a resident).
┌─────────────────────────────────────────────────┐
│ Certification │
│ │
│ We hereby certify that__________(applicant's name)is a resident of__________(name of State) │
│ │
│according to the provisions of Paragraph__________,of Article________in the_________(name of law).│
│ │
│ Applicant'S serial number: Date(y/m/d): │
│ │
│ Signature or stamp of tax office │
└─────────────────────────────────────────────────┘
Filled in by the Chinese tax authorities (The following for the use of the responsible tax office of China only):
┌──────────────┬───────────┬──────────┬───────────┐
│收到报告表日期（年／月／日）│ │ 受理人（签章） │ │
│ Date of receipt(y/m/d) │ │ Receiver(signature)│ │
├──────────────┴───────────┴──────────┴───────────┤
│ │
│备注(Note): │
│ │
└─────────────────────────────────────────────────┘
The tax authorities (seal)
Stamp of Tax Office
Note: this form in duplicate, one copy back to the applicant and a copy retained by the tax authorities filed. Note:This Form is in duplicate. The applicant and the tax authority concerned each has one copy.
Annex 6
Non-resident enterprises contracted projects and providing labor service enterprise income tax withholding notice
Tax deduction of []
______________公司（个人）： According to the People's Republic of China enterprise income tax law article 38th of the "project for non-resident enterprises in China made operating and service income income tax payable, tax authorities may specify the price or service fee payer shall be the withholding.
"Requirement, I appoint you as the next table works and services project of enterprise income tax withholding, paid to non-resident companies listed in the table in price or when labor, withholding payment of enterprise income tax.
Specific deduction is as follows:
┌─────┬─────────────────────────────┐
│ 项目名称 │ │
├─────┼───────────────────┬───┬─────┤
│ │ │ 国别 │ │
│ 非居民 ├───────────────────┼───┼─────┤
│ 名称 │ │ 国别 │ │
│ ├───────────────────┼───┼─────┤
│ │ │ 国别 │ │
├─────┼───────────────────┴───┴─────┤
¦ Collection-collection-approved levy │
├─────┼─────────────────────────────┤
│ │-Calculated on the basis of total income (margin approved _______)-taxable │
├─────┼─────────────────────────────┤
│ │ Deducted, withheld payments of sales tax/subcontracting expenditure │
├─────┼─────────────────────────────┤
│ 税 率 │ □ 25％ □ 其他_______ │
├─────┼─────────────────────────────┤
│ │ Taxable income x applicable tax rate calculation methods │
├─────┼─────────────────────────────┤
│ │ Withheld when the price is paid or labour costs, tax-per │
├─────┼─────────────────────────────┤
│ │ The withholding period after withholding payment to the competent tax authorities within the 7th │
└─────┴─────────────────────────────┘
The tax authorities (seal)
Year month day
Annex 7
Non-residents pay tax recovery fact sheet
Tax paid []
______________ (Other payer's name): ______________ (Name of taxpayer) to ____ ____ _____ year month date _____ month _____ day _____ year (provincial and municipal) _______ (s) engaged in _______________ (project contracting and labor service), which shows income of RMB _____, failing to ____ ____ _____ year month date and pay corporate income tax, tax arrears amounting to RMB.
On failure to pay taxes according to the tax law, should pay taxes plus delays on a daily basis from the date of the expiration of tax five out of 10,000 late fee.
According to People's Republic of China enterprise income tax method 39th, and 40 article and the non-residents contracting engineering job and provides labor tax management provisional approach of provides, I Council on the non-residents of owes paid tax implementation recovered, you party should since received this told book Hou 15th within from meet _______ (taxpayers name) of _____ payments in the withholding above tax and the late fees, and fine and designated solutions to I Council account.
开户行：____________________
开户单位：__________________
账户号：____________________
This notification relates to the taxpayer, if the withholding tax dispute with me, must, in accordance with this notice to pay taxes and late fees, or provide appropriate guarantees, since the amounts paid or provide guarantees was confirmed by the tax authority within 60 days from the date of application to the __________ administrative reconsideration.
The tax authorities (seal)
Year month day
Note: the three copies of the notice, serve a copy of a non-resident taxpayer, serve a copy of the withholding of other payers, one filed by the tax authorities.
Annex 8
Non-resident contractors projects and providing labor statistics of key construction projects
┌─┬────┬────┬───┬──┬───┬────┬────┬──┬────┬───┬─────────────────────┐
│ │ │ │ │ │ │ │ │ │ │ │ 本年度已缴税款 │
│ Order │ key non-resident employer │ │││ │ project contract (│ │ │ │ contract amounts equivalent to peoples project class ├ and ┬--------┬; ┬; ┬-------┤
│ │ │ │ Project name name name │ about │ country │ contract) name │ (paying mark ¦ currency currency amounts name │ │ sales tax/stamp duty │ │ │ │ │
│ │ │ │ 称 │ │ │ │ 准） │ │ │ │得税税│ 增值税 │得税税│ 税额 │ 合计 │
│ │ │ │ │ │ │ │ │ │ │ │ 额 │ │ 额 │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
├─┼────┼────┼───┼──┼───┼────┼────┼──┼────┼───┼───┼────┼───┼───┼────┤
│ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │ │
└─┴────┴────┴───┴──┴───┴────┴────┴──┴────┴───┴───┴────┴───┴───┴────┘
填表单位： 填表人： 联系电话： 填表日期：
Note: 1. the key construction projects are included in the national, provincial and city-level key construction projects, and other non-residents to participate in projects of more than 50 million Yuan more than the amount of the contract.
2. the contract value in the table refers to the non-residents involved in the contract amount.
3. two copies of this form, a reported to the State administration of taxation, a provincial tax authorities filed.
Annex 9
Tax notice
Notice of Tax Matter
Number Serial number:
_______________: According to the information we have (information), from ____ to ____ ____ _____ year month year month for the _________ (matters) _______ (place) should be made to declare income of more than ______ in China.
You or your agent to ____ ____ _____ year month day income to China more than _______ (City) ______ City (area) _____ State administration of taxation (local tax) tax returns or make the necessary instructions.
If you refused to and China tax organ cooperation, China tax organ will according to People's Republic of China tax levy management method 62nd article, and 63 article of provides on you for punishment, and according to People's Republic of China Government and _________ country Government on on proceeds avoid double tax and prevent evasion tax of agreement (or arrangements) of provides, will you not by China legal provides perform tax obligations of situation notification __________ (national or area) tax competent authorities. In accordance with the information conceming your tax matters,it is asceaained that you received an income of RMB______(from_____y/m/d to_____y/m/d)for_________(activity)in_____(place) . The income is taxable in China.Therefore,you are notified to file your tax return or give explanations thereupon to the responsible tax office____________(name of tax office)prior to_______(y
/m/d). Your failure of the notified cooperation may result in penalty on you as stipulated in the"Tax Collection and Administration Law of the People's Republic of China"and the information may be communicated to the tax competent authority of_________(name of State)pursuant to the"Agreement between the Government of the People's Republic of China and the Government of the___________
for the Avoidance of the Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income".
Organization: __________ province, China (urban) ________ City (area) _______ State administration of taxation (local tax) ________
Responsible tax office:
Contact (Contact):
Telephone number (Tel): fax (Fax):
Address (Add): zip code (Post Code):
The tax authorities (seal)
(Stamp of Tax Office)
Date (y/m/d)
* This letter in two copies: one for the tax office, and a copy sent to the parties. * This notice is in duplicate with one copy kept by the responsible tax office and the other sent to the notified party.
