湖北省人民政府关于印发《湖北省企业所得税核定征收管理办法》的通知
湖北省人民政府
湖北省人民政府关于印发《湖北省企业所得税核定征收管理办法》的通知
湖北省人民政府
通知
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湖北省企业所得税核定征收管理办法
第一条 为加强企业所得税的征收管理，促进企业健全财务制度，正确计算盈亏，合理分配盈利，根据《中华人民共和国税收征收管理法》和《中华人民共和国企业所得税暂行条例》等有关法律、法规，结合本省实际，制定本办法。
第二条 凡实行独立经济核算的企业或者组织（以下简称纳税人）不能提供完整、准确的收入及成本、费用凭证，不能正确计算应纳税所得额，有下列情形之一的，地方税务机关有权实行核定征收企业所得税：
（一）未按规定设置帐簿的；
（二）虽有帐簿，但各类帐簿设置不全，总帐及相关明细帐目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查帐的；
（三）发生纳税义务，未按照规定的期限办理纳税申报，经地方税务机关责令限期申报，逾期仍不申报的；
（四）多头设帐，私设小金库，有意分散资金，偷逃国家税收的；
（五）未按《中华人民共和国会计法》的有关规定设置会计机构或配备会计人员的；
（六）申报不实，检查调整额占应纳税所得额30％以上的。
第三条 核定征收企业所得税可采取核定纳税人应纳税所得额或核定应纳税额的办法。
（一）应纳税所得额的核定依据：
（1）企业经营规模；
（2）企业产值（销售）盈利率或同类企业盈利率；
（3）企业所处地段级差情况；
（4）其他调整因素。
（二）应纳税额的核定依据：
（1）上年度应纳税额；
（2）当地本年度经济增长和财政收入增长幅度；
（3）其他调整因素。
第四条 县以上地方税务机关可根据本办法第三条规定，结合本地实际，确定对纳税人实行核定征收的具体标准，并报省地方税务机关备案。
第五条 地方税务机关在核定征收企业所得税时，要坚持公平、公开、公正、合理、实事求是的原则，做到手续完备，程序合法。
对已确定为实行核定征收企业所得税的纳税人，主管地方税务机关应送达企业所得税核定征收通知书，通知纳税人应知照办理的有关纳税事宜。
第六条 实行核定征收企业所得税的纳税人应当在规定的期限内，向所在地主管地方税务机关报送纳税资料，按月或按季自行申报缴纳税款。
第七条 对实行核定征收企业所得税的纳税人，主管地方税务机关应依照有关税收法律、法规的规定，对纳税人实行定期税收检查，并根据检查情况，对征收方式及核定额度等作出适当调整。同时，要加强管理，帮助纳税人规范财会核算，督促自觉申报纳税。经整改基本符合查帐征收
条件的纳税人，可向主管地方税务机关提出申请，经县以上地方税务机关核准后，可改按查帐征收企业所得税。
第八条 企业所得税由实行核定征收改为查帐征收方式后，纳税人在实行核定征收期间发生的当期应计而未计的有关费用及损益，不得转入查帐征收年度。
第九条 各级地方税务机关要严格控制核定征收的范围，规范核定征收方式，不得随意扩大范围或自定其他变通办法。
第十条 本办法应用中的问题，由省地方税务局负责解释。
第十一条 本办法自发布之日起施行。
1997年9月1日
REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE ——附加英文版
The Standing Committee of the National People's Congress
REGULATIONS ON SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE
(Approved for implementation at the 15th Meeting of the Standing
Committee of the Fifth National People's Congress on August 26, 1980)
Contents
Chapter I General Provisions
Chapter II Registration and Operation
Chapter III Preferential Treatment
Chapter IV Labour Management
Chapter V Administrative Organization
Chapter VI Supplementary Provisions
Chapter I General Provisions
Article 1
In order to develop economic cooperation and technical exchanges with
foreign countries and to promote the socialist modernization programme,
certain areas shall be delineated respectively in the three cities of
Shenzhen, Zhuhai and Shantou in Guangdong Province for the establishment
of special economic zones (hereinafter referred to as "special zones").
The special zones shall encourage foreign citizens, overseas Chinese,
compatriots from Hongkong and Macao and their companies and enterprises
(hereinafter referred to as "investors") to open factories and set up
enterprises and other establishments with their own investment or in joint
ventures with our side, and shall protect their assets, the profits due
them and their other lawful rights and interests in accordance with the
law.
Article 2
Enterprises and individuals in the special zones must abide by the laws,
decrees and pertinent provisions of the People's Republic of China. Where
there are specific provisions in these Regulations, they shall be observed
accordingly.
Article 3
A Guangdong Provincial Committee for the Administration of Special
Economic Zones shall be set up to exercise unified administration of the
special zones on behalf of the Guangdong Provincial People's Government.
Article 4
The special zones shall provide investors with a wide scope of operation,
create favourable operating conditions and guarantee them stable business
sites. Investors may establish, with their own investment or in joint
ventures with our side, all projects that have positive significance for
international economic cooperation and technical exchanges, including
industry, agriculture, animal husbandry, aquaculture, tourism, housing and
construction, and research and manufacture involving high technology, as
well as other businesses of common interest to investors and to our side.
Article 5
Land-levelling projects and various public works in the special zones such
as water supply, drainage, power supply, roads, wharves, communications
and warehouses shall be undertaken by the Guangdong Provincial Committee
for the Administration of Special Economic Zones. When necessary, foreign
investment may be used in building these projects.
Article 6
Each of the special zones shall invite Chinese and foreign specialists and
relevant personages who are enthusiastic about China's modernization
programme to form an advisory committee that will serve as a consultative
body for that special zone.
Chapter II Registration and Operation
Article 7
Investors wishing to open factories or set up various economic
undertakings in the special zones with their own investment shall apply to
the Guangdong Provincial Committee for the Administration of Special
Economic Zones, which shall issue them registration certificates and land
use certificates after examination and approval.
Article 8
Investors may open accounts and conduct their foreign exchange
transactions with the Bank of China established in the special zones or
with other banks established there with the approval of the Chinese side.
Investors may take out various kinds of insurance policies at the People's
Insurance Company of China in the special zones or at other insurance
companies established there with the approval of the Chinese side.
Article 9
Products of the enterprises in the special zones shall be sold on the
international market. If their products are to be sold in the interior of
China, they must have the approval of the Guangdong Provincial Committee
for the Administration of Special Economic Zones and go through the
procedures for paying customs duties.
Article 10
Investors may operate their enterprises independently in the special zones
and employ foreign personnel for technical and managerial work.
Article 11
If an enterprise established by an investor in the special zones wishes to
terminate operations before its scheduled expiration, it shall report the
reasons to the Guangdong Provincial Committee for the Administration of
Special Economic Zones, go through termination procedures and settle
claims and debts. After termination of operations, its assets may be
assigned and its funds may be remitted out of China.
Chapter III Preferential Treatment
Article 12
Land in the special zones is owned by the People's Republic of China. The
land to be used by investors shall be provided according to actual needs,
and preferential treatment shall be given with respect to the duration of
its use, the amount of the use fee and the method of payment according to
the different types of business and uses. Provisions for specific
measures shall be made separately.
Article 13
The machinery and equipment, spare parts, raw and semi-processed
materials, means of transportation and other capital goods necessary for
production that are imported by enterprises in the special zones shall be
exempted from import duties. The necessary consumer goods may either be
subjected to import duties or allowed a reduction or exemption therefrom,
depending on the specific situation of each case. When the above-mentioned
goods are imported or products of the special zones are exported, a
customs declaration shall be filed.
Article 14
The enterprise income tax rate in the special zones is 15 percent. Special
preferential treatment shall be given to enterprises established within
two years of the promulgation of these Regulations, to enterprises with an
investment US$ 5 million or more, and to enterprises involving higher
technology or having a longer period of capital turnover.
Article 15
The lawful profit that an investor receives after payment of the
enterprise income tax, and the wages and salaries and other legitimate
earnings that foreign, overseas Chinese and Hongkong and Macao workers and
staff members of an enterprise in the special zones receive after payment
of the individual income tax, may be remitted abroad through the Bank of
China or other banks in the special zones, in accordance with the
provisions of the foreign exchange control measures of the special zones.
Article 16
An investor that reinvests its share of the profit in the special zones
for a period of five years or longer may apply for a reduction of or an
exemption from income tax on the reinvested portion.
Article 17
Enterprises in the special zones shall be encouraged to use machinery and
equipment, raw and semi-processed materials and other materials produced
in China, and preferential prices shall be offered on the basis of China's
current export prices for the same kinds of commodities, using foreign
exchange to settle accounts. These products and materials may be shipped
directly to the special zones with the sales vouchers of the selling
units.
Article 18
Entry and exit procedures shall be simplified and conveniences given to
the foreign personnel, overseas Chinese and compatriots from Hongkong and
Macao entering and leaving the special zones.
Chapter IV Labour Management
Article 19
A labour service company shall be set up in each of the special zones.
Chinese staff members and workers to be employed by enterprises in the
special zones, whether they are recommended by the local labour service
companies or recruited by the investors themselves with the consent of the
Guangdong Provincial Committee for the Administration of Special Economic
Zones, shall all be tested by the enterprises before employment and labour
contracts shall be signed with the staff members and workers.
Article 20
The staff members and workers employed by enterprises in the special zones
shall be managed by the enterprises according to their business
requirements and, when necessary, may be dismissed, after going through
the procedures provided in the labour contracts. Staff members and
workers of the enterprises in the special zones may submit their
resignations to the enterprises in accordance with the provisions of the
labour contracts.
Article 21
The wage levels, types of wages, award measures and the labour insurance
and various state subsidies for the Chinese staff members and workers of
the enterprises in the special zones shall be included in the contracts
signed by the enterprises with the staff members and workers as stipulated
by the Guangdong Provincial Committee for the Administration of Special
Economic Zones.
Article 22
Enterprises in the special zones shall adopt the necessary measures for
labour protection to ensure that staff members and workers work in safe
and hygienic conditions.
Chapter V Administrative Organization
Article 23
The Guangdong Provincial Committee for the Administration of Special
Economic Zones shall exercise the following functions and powers:
(1) to draw up development plans for the special zones and organize their
implementation;
(2) to examine and approve the investment projects of investors in the
special zones;
(3) to handle registration of industrial and commercial enterprises and
land allotment in the special zones;
(4) to coordinate working relations among the banking, insurance,
taxation, Customs, frontier inspection, postal and telecommunications and
other organizations in the special zones;
(5) to provide the staff members and workers needed by enterprises in the
special zones and protect the legitimate rights and interests of the staff
members and workers;
(6) to establish educational, cultural, health and various public welfare
institutions in the special zones; and
(7) to maintain law and order in the special zones and protect, in
accordance with the law, the persons and property in the special zones
against encroachment.
Article 24
The Shenzhen Special Zone shall be under the direct management and
administration of the Guangdong Provincial Committee for the
Administration of Special Economic Zones. Necessary offices shall be set
up in the Zhuhai and Shantou Special Zones.
Article 25
A Guangdong Provincial Special Economic Zones Development Company shall be
set up to suit the expanding economic activities in the special zones. Its
scope of business shall include: undertaking to raise funds and handle
trust investment business; operating, or jointing with investors in
operating, relevant enterprises in the special zones; acting as agent for
investors in the special zones in transactions relating to sales and
purchases in trade with the interior; and providing services for business
talks.
Chapter VI Supplementary Provisions
Article 26
These Regulations shall go into effect after they have been adopted by the
People's Congress of Guangdong Province and submitted to and approved by
the Standing Committee of the National People's Congress of the People's
Republic of China.
Important Notice:
This English document is coming from "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.
