Shenzhen Government Online
Filing of annual enterprise income tax returns for prepayment by non-resident enterprises
From: Shenzhen Tax Service, State Taxation Administration
Updated: 2022-03-11 16:03

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 ofeach 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 [2015] No. 60)

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

No.

Materials

Qty

Notes

1

Tax Return Form of the People’s Republic of

China for the Prepayment of Non-resident

Enterprise Income Tax (2019 Ver.)

2

The form shall be put to use for the

purpose of the filing of enterprise income tax returns for prepayment for the first quarter of 2020; and where non-resident enterprises'

institutions and establishments file tax

returns on a consolidated basis from 2019,

the form shall be put to use for the purpose

of the filing of enterprise income tax returns

for prepayment for the first quarter of 2019.

This is in accordance with the Public Notice

of the State Taxation Administration, the

Ministry of Finance and the People's Bank of China on Issues Concerning the

Consolidated Payment of Enterprise Income

Tax by Non-Resident Enterprises’

Institutions and Establishments

(STA Public Notice [2019] No. 12).

Documents to be submitted conditionally

Applicable conditions

Materials

Qty

Notes

Non-resident enterprises’

institutions and establishments

(including the main institutions and

establishments and other

institutions and establishments)

that are subject to taxation on a

consolidated basis

Allocation Table of

Enterprise Income

Taxes Paid by

Non-Resident

Enterprises' Institutions

and Establishments on

a Consolidated Basis

2

The form shall be put to use for the purpose

of the filing of enterprise income tax returns

for prepayment for the first quarter of 2020;

and where non-resident enterprises’

institutions and establishments file tax

returns on a consolidated basis from 2019,

the form shall be put to use for the purpose

of the filing of enterprise income tax returns

for prepayment for the first quarter of

2019. This is in accordance with the Public

Notice of the State Taxation Administration,

the Ministry of Finance and the People's

Bank of China on Issues Concerning the

Consolidated Payment of Enterprise Income

Tax by Non-Resident Enterprises'

Institutions and Establishments (STA Public

Notice [2019] No. 12).

Subject to assessment and

taxation in accordance with

relevant regulations

 Detailed Statement on

the Assessment and

Calculation of the

Taxable Income of

Non-Resident

Enterprises’ Institutions

and Establishments

2


Prepayment of enterprise income

tax based on actual profits

Quarterly Financial

Statement

1


Enterprises contract for an

engineering project or a service

project within the territory of the

People’s Republic of China

A final account

(settlement) report on

the contracted

engineering (service)

project or other

explanatory materials

1


 A written report on the

name, nationality, time

of entry and exit,

working time in China,

workplace, job

description, wage rates, mode of payment,

relevant expenses, etc.

of the foreign personnel who work for the

engineering or service

project

1


Financial accounting

report or statement of

financial position

1


Eligible non-resident enterprises

Reporting Form for

Information on Resident Enterprises’ Holding of

Non-Controlling

Shares

of Foreign Enterprises

1

Please refer to STA Public Notice on

Issues concerning Resident Enterprises’

Reporting of Information Relating to

Overseas Investment and Income (STA

Public Notice [2014] No.38) for applicable

conditions.


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.


Service Channels

1. Tax Service Halls (Click to view the location, opening hours and contact information of the tax service halls)

“City-wide Universal Processing” services will be provided at all tax service halls except for theSecond Tax Bureau of Shenzhen Municipality.


2. A self-service tax terminal is available.


3. Online service

AnE-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 materialssubmitted are complete and conform to the legal form and the content filled is complete, the tax authority shall conclude the procedure immediately after acceptance.


Tel.

Please refer to the tax service map for contact numbers of each tax service hall.


Processing Procedure

税务流程图_2-5-6-7-8-10.jpg


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 single-window service. Taxpayers need to visit the tax authorities only once at most on the precondition that the 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 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 thereto 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.



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