对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定(附英文)
财政部
根据1997年9月8日财政部发布的关于公布废止和失效的财政规章目录（第六批）的通知废止
根据《中华人民共和国工商统一税条例》第二条、第八条，《中华人民共和国外国企业所得税法》第一条及其《施行细则》第二条、第四条，《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》第九条，以及中国政府同外国政府缔结的税收协定的有关规定，现对外国
企业常驻代表机构的征税问题，作如下规定：
一、常驻代表机构为其总机构进行了解市场情况、提供商情资料以及其他业务联络、咨询、服务活动，凡没有营业收入、服务收入的，不征收工商统一税、企业所得税。
常驻代表机构接受中国境内企业的委托，在中国境外从事代理业务，其活动主要是在中国境外进行的，所取得的收入不征税。
二、常驻代表机构有下列收入的，应当征税：
（一）常驻代表机构为其总机构在中国境外接受其他企业委托的代理业务，在中国境内从事联络洽谈、介绍成交，所收取的佣金、回扣、手续费；
（二）常驻代表机构为其客户（包括其总机构客户）在中国境内负责了解市场情况、联络事务、收集商情资料、提供咨询服务，由客户按期定额付给的报酬或者按代办事项业务量付给的报酬；
（三）常驻代表机构在中国境内为其他企业从事代理业务，为其他企业之间的经济贸易交往从事联络洽谈、居间介绍，所收取的佣金、回扣、手续费。
三、常驻代表机构从事联络洽谈、居间介绍所收取的佣金，在合同中载明佣金金额的，按合同规定的金额计算征税；在合同中没有载明佣金金额，不能提供准确的证明文件和正确申报佣金收入额的，可以由当地税务机关参照一般佣金水平，按介绍成交额核定相应的金额计算征税。其中
属于本规定第二条第一项所列情况，在一项代理业务中，有一部分工作是由其总机构在中国境外进行的，应由常驻代表机构申报并提出有关凭证资料，报送当地税务机关核定其应在中国申报纳税的金额。
四、常驻代表机构从事代理业务或居间介绍所收取的佣金、回扣、手续费，属于《工商统一税税目税率表》列举征税项目的，可以减按5％的税率征税。应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得
税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。
五、本规定所称“企业”，包括“公司”、“经济组织”。
六、本规定由财政部负责解释。
七、本规定自一九八五年度起施行。(附英文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated bythe Ministry of Finance on May 15, 1985)
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INTERIM PROVISIONS CONCERNING IMPOSITION OF CONSOLIDATED INDUS-
TRIAL AND COMMERCIAL TAX AND ENTERPRISE INCOME TAX ON RESIDENT REPRE-
SENTATIVE OFFICES OF FOREIGN ENTERPRISES
(Approved by the State Council on April 11, 1985; promulgated by
the Ministry of Finance on May 15, 1985)
The following Provisions are formulated in accordance with the provisions
of Articles 2 and 8 of The Regulations of the People's Republic of China
on Consolidated Industrial and Commercial Tax, Article 1 of the Income Tax
Law of the People's Republic of China for Foreign Enterprises and Articles
2 and 4 of the Rules for the Implementation thereof, and Article 9 of the
Interim Provisions of the State Council Concerning the Administration of
Resident Representative Offices of Foreign Enterprises, and the relevant
provisions of the tax treaties concluded between the Chinese Government
and foreign government in respect of issues concerning the imposition of
tax on resident representative offices of foreign enterprises:
1. Resident representative offices that conduct market surveys, provide
business information and perform other business liaison, consultation and
services activities on behalf of their head offices and for which no
business income or service income is received, shall not be subject to the
consolidated industrial and commercial tax or enterprise income tax.
Resident representative offices, appointed by enterprises within China to
act as agents outside China, and whose activities are performed
principally outside China, shall not be subject to tax on the income
derived there-from.
2. The following incomes of resident representative offices shall be
subject to tax:
(1) the commissions, rebates and service fees received by resident
representative offices on behalf of their head offices in respect of the
performance of agency assignments outside China for other enterprises and
for liaison negotiations and intermediary services within China;
(2) remuneration paid by clients according to a fixed scale during a
specified or the amount for representative services in respect of the
undertaking of market surveys, liaison work, receiving or collecting
business information and rendering of consultancy services within China by
resident representative offices for their clients (including clients of
their head offices);
(3) commissions, rebates and service fees received by resident
representative offices when engaging in business within China as agents
for other enterprises or in respect of the performance of liaison,
negotiation or intermediary services for economic and trade transactions
between other enterprises.
3. Tax in respect of liaison, negotiation or intermediary services
rendered by a resident representative office shall, if the amount of the
commission is specified clearly in the contract, be calculated and imposed
on the amount specified in the contract; if the amount of commission is
not specified clearly in the contract, and no accurate supporting
documents or correct report of the amount of commission income can be
provided, the local tax authorities may, by reference to a general level
of commission and the amount of business realized from the intermediary
services, determine an appropriate amount of commission as the basis on
which to calculate and impose taxes. In cases as mentioned in (1) of
Article 2 of these Provisions, where part of the agency services is
performed by its head office outside China, the resident representative
office shall report and submit relevant certificates and documents to the
local tax authorities for evaluation and determination of the amount of
commission which shall be subject to the filing of tax returns and payment
of tax in China.
4. Commission, rebates and service fees received by resident
representative offices in respect of performance of agency or intermediary
services that fall into the categories of taxable items listed in the
Schedule of Taxable Items and Tax Rates of the Consolidated Industrial and
Commercial Tax, shall be subject to the consolidated industrial and
commercial tax at a reduced rate of 5%. In cases where the enterprise
income tax shall be levied, the tax shall be assessed on the taxable
income calculated exactly from documents provided by the taxpayer as to
costs and expenses; where no such documentation is available, the tax
shall be assessed on the taxable income calculated on the basis of an
appropriate rate of profit, provisionally determined at 15% of the
business revenue in accordance with the provisions of Article 24 of the
Rules for the Implementation of the Income Tax Law of the People's
Republic of China for Foreign Enterprises.
5. "Enterprise" as mentioned in these Provisions encompasses
"corporation", "company" and "economic organization".
6. The Ministry of Finance shall be responsible for the interpretation of
these Provisions.
7. These Provisions shall come into force as of January 1, 1985.
1985年5月5日
东营市国有农用地和未利用地使用管理暂行办法
山东省东营市人民政府
东营市国有农用地和未利用地使用管理暂行办法
东营市人民政府令第152号
《东营市国有农用地和未利用地使用管理暂行办法》已经市政府批准,现予发布。
市 长 张建华
二OO九年二月二十八日
东营市国有农用地和未利用地使用管理暂行办法
第一条 为了加强国有农用地和未利用地使用管理,根据有关法律规定,结合本市实际,制定本办法。
第二条 国有农用地和未利用地的使用,应当符合土地利用总体规划,有利于改善生态环境、防止水土流失和土地荒漠化。
经县级以上人民政府批准,单位和个人可以使用国有农用地和未利用地,从事种植业、林业、畜牧业和渔业生产。
在土地利用总体规划确定的建设用地规模范围内,具体建设项目使用国有农用地和未利用地的,必须按照有关土地管理法律法规办理农用
地转用和建设用地审批手续。
第三条 国有农用地和未利用地的使用一般采取租赁方式,租赁使用权应当通过招标等竞价方式取得。
以出让、划拨等方式取得国有农用地和未利用地使用权的,须经市人民政府批准。
第四条 国有农用地和未利用地的租赁期限一般不超过五年。确需超过五年的,须经市人民政府批准。
土地利用总体规划确定的城镇、工矿建设用地预留区内的土地租赁期限不得超过两年。
第五条 租赁未确定使用权的国有农用地和未利用地从事种植业、林业、畜牧业和渔业生产,土地面积五十公顷以下的,由县区人民政
府批准;土地面积五十公顷以上的,由市以上人民政府批准。
第六条 国有农用地和未利用地租赁合同由土地所在地的县级以上人民政府国土资源部门与承租人签订。
市属国有农场、自然保护区对外出租国有农用地和未利用地的,分别由农场、自然保护区管理局与承租人签订租赁合同,经市国土资源部
门审核后报市人民政府批准。
第七条 签订国有农用地和未利用地租赁合同,应当使用由市国土资源部门提供的合同文本。
国有农用地和未利用地租赁合同及有关批准文件应当报市国土资源部门备案。
第八条 承租人应当按照规定用途使用土地。未经依法批准,不得改变用途、闲置荒芜或者擅自转租。
第九条 承租人违反合同约定,有下列情形之一的,出租人可以解除租赁合同,并可要求违约赔偿:
(一)未经批准改变土地用途的;
(二)未按合同约定期限开发利用土地的;
(三)连续两年弃耕抛荒的;
(四)未按合同约定缴纳土地租金的;
(五)未经批准转租的。
第十条 国土资源部门应当加强对国有土地使用的管理和监督,对违反规定用途、闲置荒芜、擅自转租等行为依法予以处理。
第十一条 因公共利益需要,出租人可以提前收回租赁土地,并按照有关法律政策规定给予承租人适当补偿。
承租人应当及时交回土地,并配合办理有关手续。
第十二条 行政机关及其工作人员违反本办法规定,具有下列行为之一的,对直接负责的主管人员和其他直接责任人员,依法给予行政处
分;构成犯罪的,依法追究刑事责任:
(一)未办理租赁审批手续出租土地的;
(二)擅自采用划拨、出让方式批准用地或者应当以竞价方式出租而协议出租的;
(三)无权签订土地使用合同的单位或者个人违法签订土地使用合同的;
(四)无权批准使用土地的单位或者个人违法批准使用土地的;
(五)超越批准权限违法批准使用土地的;
(六)不按照土地利用总体规划确定用途批准用地的;(七)违反法律政策规定的其他情形。
第十三条 单位或者个人有下列行为之一的,由县级以上人民政府国土资源部门依法给予行政处罚;构成犯罪的,依法追究刑事责任:
(一)擅自在农用地和未利用地上进行非农业建设的;
(二)擅自开垦国有土地的;
(三)擅自在承租的土地上取土,破坏种植条件的;
(四)因开发土地造成土地荒漠化、盐渍化的。
第十四条 本办法自发布之日起施行。1996年10月11日市人民政府发布的《东营市黄河三角洲农业综合开发招商引资用地管理办法》
(市政府令第29号)和1998年7月2日市人民政府发布的《东营市鼓励中外客商投资开发土地后备资源若干规定》(市政府令第38号)同时废止。
