非居民企业所得税源泉扣缴管理暂行办法

非居民企业所得税源泉扣缴管理暂行办法

Provisional Tax Regulations for Non-Resident Enterprises

第一章总则Chapter 1 General Provisions

第一条为规范和加强非居民企业所得税源泉扣缴管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例、《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《税务登记管理办法》、中国政府对外签署的避免双重征税协定（含与香港、澳门特别行政区签署的税收安排，以下统称税收协定）等相关法律法规，制定本办法。

Article 1 For the purpose of regulating and enhancing non-resident enterprises inco me tax source withholding administration, this regulation is enacted according to Pe ople’s Republic Of China Enterprise Income Tax Law (hereafter referred to as enter prise income tax law) and its implementing regulations, People’s Republic Of Tax C ollection And Administration law (hereafter referred to as tax collection and administ ration law) and its implementation details, Tax Registration Administration Approach and the avoidance of double taxation treaty signed by the Chinese government (in cluding tax arrangements signed with Hong Kong and Macao Special Administrative Region, referred to as tax treaties) and other related laws and regulations.

第二条本办法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内未设立机构、场所且有来源于中国境内所得的企业，以及虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的企业。

Article 2 Non-Resident Enterprises in this regulation refer to enterprises that are est ablished in accordance with foreign (district) law with actual administration organizat ion located outside China and with no establishments or places located within chin a, but have income sourced from china and enterprises that have establishments o r places in china but their income has no actual association with their establishmen t or place established.

第三条对非居民企业取得来源于中国境内的股息、红利等权益性投资收益和利息、租金、特许权使用费所得、转让财产所得以及其他所得应当缴纳的企业所得税，实行源泉扣缴，以依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人为扣缴义务人。

Article 3 It is to implement source withholding of enterprise income tax of such equ ity earnings as dividend and bonus of non-resident enterprises, as well as interest, rents and earnings from loyalties and property transfer and other earnings. The wit hholding agent refers to any organization or individual who is directly obligated for relevant payments for non-resident enterprises according to relative law or contract terms.

第二章税源管理Chapter 2 Tax Sources Administration

第四条扣缴义务人与非居民企业首次签订与本办法第三条规定的所得有关的业务合同或

协议（以下简称合同）的，扣缴义务人应当自合同签订之日起30日内，向其主管税务机关申报办理扣缴税款登记。

Article 4 Withholding agent shall apply for tax withholding registration with compete nt tax authorities within 30 days following the signing of contract with non-resident enterprises, in the cast that it is the first time the said parties sign business contra