Notice of Beijing Municipal Office of State Administration of Taxation to Adjust the Tax Authorities In Charge of the Representative Offices of Foreign Companies
Released on 2011-10-24 15:25 | readings
为落实市委、市政府关于取消东城区、崇文区,建立新东城区行政区划的工作部署,北京市国家税务局决定自2011年1月1日起,将原东城区所管辖的外国企业常驻代表机构全部划归北京市国家税务局第二直属分局(原崇文区国家税务局)负责实施税收管理。但是为了尽量减少此次调整为纳税人带来的不便, 2011年1月份, 外国企业常驻代表机构的纳税申报业务仍在东城国家税务局办税服务厅办理。
公告内容如下：
一、迁移时间和手续
(一) 此次外国企业常驻代表机构税收管理职责调整工作主要以税务机关内部调整为主, 不需要纳税人到税务机关办理迁移手续。
(二) 迁移时间于2010年12月31日前完成。
二、迁移期间需要注意的问题
(一) 2011年1月, 外国企业常驻代表机构在东城区国家税务局办税服务厅完成2010年四季度非居民企业所得税申报。2011年2月起, 在北京市国家税务局第二直属分局进行2010年年度汇算清缴申报以及办理所有涉税事宜。
(二) 纳税人变更管辖主管税务机关后, 税收征收机关和税款的收款国库将随之发生变更, 根据国家税务总局《税收票证管理办法》的规定, 纳税人原从东城区国家税务局领取的《税收缴款书》将不能再继续使用。纳税人于2011年1月4日起将原领取、尚未使用的《税收缴款书》在申报同时交回,并同时领取加盖北京市国家税务局第二直属分局征收印章的《税收缴款书》。 为此,2011年1月申报期将暂停网上申报,请纳税人到东城区国家税务局办税服务厅办理纳税申报。
(三) 自2011年1月1日起, 北京市东城区国家税务局不再受理外国企业常驻代表机构的税务登记新办、变更、注销登记及相关涉税事项的申请, 纳税人于2011年2月1日起到北京市国家税务局第二直属分局办理, 已递交的数据由东城区国家税务局转交第二直属分局。
根据《中国经济新闻》法规库的资料，国家税务总局于2010年2月20日印发《外国企业常驻代表机构税收管理暂行办法》的通知，规定了各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按本办法规定制定具体操作规程,并报国家税务总局(国际税务司)备案。北京国税局的调整计划也是出于具体的地方性考虑，以最大限度地便利当地针对外企纳税人的纳税程序。
To implementation of the municipal government’s work plan on the abolition of Dongcheng and Chongwen districts and establish of a new administrative division of Dongcheng District, the Beijing municipal office of state administration of taxation defined that the original jurisdiction of Dongcheng District on the representative offices of all foreign companies shall be removed directly to the second branch of the Beijing municipal office of state administration of taxation (formerly the Chongwen district administration of taxation) that is responsible for the implementation of tax administration since January 1, 2011. However, in order to minimize the inconvenience of this adjustment for taxpayers, in January 2011, the tax return business of representative offices of foreign companies shall still be handled by the East State Revenue Department for tax services.
The following is the notice:
First, the migration date and procedures
(A) The adjustment of the tax authorities’ responsibilities for the representative offices of foreign companies is mainly an internal adjustment, therefore it’s not required that the taxpayers shall go to the tax authorities for the migration procedures.
(B) The migration shall be completed by December 31, 2010.
Second, issues that need attention during the migration
(A) In January 2011, the representative offices of foreign enterprises in the Dongcheng District Office of State Revenue tax service completed the fourth quarter of 2010 non-resident corporate income tax returns. Starting from February 2011, the 2010 annual report and final settlement for all tax-related matters shall be completed at the second branch directly under the Beijing Tax Bureau.
(B) After the changes of the jurisdiction of competent tax authorities, the tax collection agencies and state treasury will change accordingly. According to the requirement of "the Tax ticket management measures ", the "tax contributions book" received by the taxpayer originally from Dongcheng District administration of taxation shall not be used. The taxpayers shall return the unused “tax contribution book” since January 4, 2011 along with the declaration, while receiving the “tax contribution book” imposed by the second branch directly under the Beijing Municipal office of State administration of Taxation. The online reporting will be suspended in January 2011, and taxpayer shall go to the tax service hall of DongCheng district administration of Taxation for tax returns.
(C) Since January 1, 2011, the Beijing Dongcheng District Administration of Taxation will not accept the applications and related tax-related matters for new registration, change and cancellation. Taxpayer shall go to the second branch under Beijing municipal office of state administration of taxation for tax issues since february 1, 2011, and the submitted data will be forwarded by the Dongcheng District Administration of Taxation directly to the second branch.
According to "China Economic News" database, the "provisional administration measures on taxation of resident offices of foreign enterprises” issued by the State Administration of Taxation on February 20, 2010, required that national and local district taxation offices at levels of provinces, autonomous regions, municipalities directly under the Central Government and municipalities listed on the State plan shall formulate specific operation regulations in accordance with this set of measures, and report the International Taxation Bureau of the State Administration of Taxation for file record. The plan of Beijing IRS adjusted for specific local programs is also considered to be the best interest of the facilitation of taxpayer's local tax procedures for foreign companies.
为落实市委、市政府关于取消东城区、崇文区,建立新东城区行政区划的工作部署,北京市国家税务局决定自2011年1月1日起,将原东城区所管辖的外国企业常驻代表机构全部划归北京市国家税务局第二直属分局(原崇文区国家税务局)负责实施税收管理。但是为了尽量减少此次调整为纳税人带来的不便, 2011年1月份, 外国企业常驻代表机构的纳税申报业务仍在东城国家税务局办税服务厅办理。
公告内容如下：
一、迁移时间和手续
(一) 此次外国企业常驻代表机构税收管理职责调整工作主要以税务机关内部调整为主, 不需要纳税人到税务机关办理迁移手续。
(二) 迁移时间于2010年12月31日前完成。
二、迁移期间需要注意的问题
(一) 2011年1月, 外国企业常驻代表机构在东城区国家税务局办税服务厅完成2010年四季度非居民企业所得税申报。2011年2月起, 在北京市国家税务局第二直属分局进行2010年年度汇算清缴申报以及办理所有涉税事宜。
(二) 纳税人变更管辖主管税务机关后, 税收征收机关和税款的收款国库将随之发生变更, 根据国家税务总局《税收票证管理办法》的规定, 纳税人原从东城区国家税务局领取的《税收缴款书》将不能再继续使用。纳税人于2011年1月4日起将原领取、尚未使用的《税收缴款书》在申报同时交回,并同时领取加盖北京市国家税务局第二直属分局征收印章的《税收缴款书》。 为此,2011年1月申报期将暂停网上申报,请纳税人到东城区国家税务局办税服务厅办理纳税申报。
(三) 自2011年1月1日起, 北京市东城区国家税务局不再受理外国企业常驻代表机构的税务登记新办、变更、注销登记及相关涉税事项的申请, 纳税人于2011年2月1日起到北京市国家税务局第二直属分局办理, 已递交的数据由东城区国家税务局转交第二直属分局。
根据《中国经济新闻》法规库的资料，国家税务总局于2010年2月20日印发《外国企业常驻代表机构税收管理暂行办法》的通知，规定了各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按本办法规定制定具体操作规程,并报国家税务总局(国际税务司)备案。北京国税局的调整计划也是出于具体的地方性考虑，以最大限度地便利当地针对外企纳税人的纳税程序。
To implementation of the municipal government’s work plan on the abolition of Dongcheng and Chongwen districts and establish of a new administrative division of Dongcheng District, the Beijing municipal office of state administration of taxation defined that the original jurisdiction of Dongcheng District on the representative offices of all foreign companies shall be removed directly to the second branch of the Beijing municipal office of state administration of taxation (formerly the Chongwen district administration of taxation) that is responsible for the implementation of tax administration since January 1, 2011. However, in order to minimize the inconvenience of this adjustment for taxpayers, in January 2011, the tax return business of representative offices of foreign companies shall still be handled by the East State Revenue Department for tax services.
The following is the notice:
First, the migration date and procedures
(A) The adjustment of the tax authorities’ responsibilities for the representative offices of foreign companies is mainly an internal adjustment, therefore it’s not required that the taxpayers shall go to the tax authorities for the migration procedures.
(B) The migration shall be completed by December 31, 2010.
Second, issues that need attention during the migration
(A) In January 2011, the representative offices of foreign enterprises in the Dongcheng District Office of State Revenue tax service completed the fourth quarter of 2010 non-resident corporate income tax returns. Starting from February 2011, the 2010 annual report and final settlement for all tax-related matters shall be completed at the second branch directly under the Beijing Tax Bureau.
(B) After the changes of the jurisdiction of competent tax authorities, the tax collection agencies and state treasury will change accordingly. According to the requirement of "the Tax ticket management measures ", the "tax contributions book" received by the taxpayer originally from Dongcheng District administration of taxation shall not be used. The taxpayers shall return the unused “tax contribution book” since January 4, 2011 along with the declaration, while receiving the “tax contribution book” imposed by the second branch directly under the Beijing Municipal office of State administration of Taxation. The online reporting will be suspended in January 2011, and taxpayer shall go to the tax service hall of DongCheng district administration of Taxation for tax returns.
(C) Since January 1, 2011, the Beijing Dongcheng District Administration of Taxation will not accept the applications and related tax-related matters for new registration, change and cancellation. Taxpayer shall go to the second branch under Beijing municipal office of state administration of taxation for tax issues since february 1, 2011, and the submitted data will be forwarded by the Dongcheng District Administration of Taxation directly to the second branch.
According to "China Economic News" database, the "provisional administration measures on taxation of resident offices of foreign enterprises” issued by the State Administration of Taxation on February 20, 2010, required that national and local district taxation offices at levels of provinces, autonomous regions, municipalities directly under the Central Government and municipalities listed on the State plan shall formulate specific operation regulations in accordance with this set of measures, and report the International Taxation Bureau of the State Administration of Taxation for file record. The plan of Beijing IRS adjusted for specific local programs is also considered to be the best interest of the facilitation of taxpayer's local tax procedures for foreign companies.