《非居民企业所得税核定征收管理办法(中英文).》

式视同已被认可。Article10:ecalculatedandfiledbyanon-tax-residententerpriseinusingtheassessmentmethodisuntrueorismarkedlyinconsistentwiththefunctionsitperformsandtherisksthatitbears,itshallhavetheauthoritytoadjustthesame.第十条税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实,或者明显与其承担的功能风险不相匹配的,有权予以调整。Article11:TheofficesoftheStateAdministrationofTaxationandlocaltaxationbureauxoftheprovinces,autonomousregions,ordancewithArticle5hereof,andformulatespecificoperationalrulesbasedontheseMeasures,whichtheyshallsubmittothe(InternationalTaxDepartmentofthe)StateAdministrationofTaxationfortherecord.第十一条各省、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照本办法第五条规定确定适用的核定利润率幅度,并根据本办法规定制定具体操作规程,报国家税务总局(国际税务司)备案。Article12:TheseMeasuresshallbeeffectiveasofthedateofissuance.第十二条本办法自发布之日起施行。Attachment:eTaxonaNon-tax-residentEnterprise附件:非居民企业所得税征收方式鉴定表