外国企业驻穗代表机构纳税方法指引
Tax Manual for Representative Office of Foreign Enterprise in Guangzhou
核定征收申请提供资料：
Documents for assessment application:
1、 书面报告；
1 Written report
2、 外国（地区）企业常驻代表机构登记证复印件；
2 Photocopy of Foreign Enterprise Resident Representative Office Registration Certificate
3、 企业机构代码证复印件；
3 Enterprise Code Certificate photocopy
4、 税务登记证复印件；
4 Tax Certificate photocopy
5、 负责人身份证（护照）复印件；
5 Identity card (passport) of person responsible photocopy
6、 负责人薪金证明；
6 Stipendiary attestation of person responsible
7、 经营场地租赁合同复印件与房产证明复印件。
7 Lease contact on business place photocopy and building property title certificate photocopy
注意：复印件要加盖公章并注明“此复印件由我单位提供，与原件相符”
Note: photocopy must under seal and be marked as “This photocopy is provided by our company, and it match up the original”
一、 国税： 涉及的税种有：企业所得税。采用核定征收方式按季申报缴纳。
1、State tax: items of taxation concerted: enterprise income tax. Declare and contribute tax in the method of assessment quarterly
二、 地税：涉及税种：个人所得税（按月申报），营业税（按季申报），堤围费（按半年申报缴纳）。
2、Land tax: items of taxation concerted: individual income tax (monthly), business tax(quarterly), Flood Construction Management Fee (semiannual)
三．税款计算方法
3、Tax calculation methods:
收入额＝本期经费支出额/（1-核定利润率10％）
Income= appropriation expenditure of current period/(1- the appraised and specified rate of profit10%)
应纳税所得额＝收入额×10％
Taxable income=Income ×10％
应纳企业所得税额＝应纳税所得额×25％
Taxable enterprise income=Taxable income ×25％
营业税＝收入额×5％
Business = income ×5％
堤围费＝收入额×0.09％
Flood Construction Management Fee = income ×0.09％
个人所得税参见有关税收规定
即综合税负7.59％＝企业所得税税负2.5％+营业税税负5％+堤围费0.09％
Individual income tax see also tax regulations concerned
Namely consolidated tax bearing 7.59％ = Enterprise Income tax bearing 2.5％+business tax bearing 5％+ Flood Construction Management Fee0.09％
四．计算税款：
Tax calculation :
例如：假如某外国企业广州代表处，发生经费支出10000元，则需缴纳的税款为：
〔10000/（1-10％-5％）〕*8.39％＝987.06元
E.g: if a Representative Office of some foreign enterprise in Guangzhou had a appropriation expenditure of 10000 RMB, the tax accrued is
〔10000/（1-10％-5％）〕*8.39％＝987.06 RMB
