问题3：需要报送哪些资料？ （1）采用据实申报征收方式的非居民企业需报送以下资料： ①《中华人民共和国非居民企业所得税年度纳税申报表（2019年版）》； 新手会计 今年我要负责公司的非居民企业所得税汇算清缴，看了半天文件还是一头雾水。 重庆税务 先别急，非居民企业汇算清缴确实有些复杂，来花两分钟搞懂以下3个问题，轻松合规完成申报！ 问题1：谁需要申报 依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的非居民企业，均应按规定参加企业 所得税年度汇算清缴。 新手会计 如果企业现在没有盈利，是不是不用申报了？ 重庆税务 在中国境内设立机构、场所的非居民企业无论盈利或者亏损，都要进行企业所得税汇算清缴。除非非居民企业具有下列情形之一 的，可不参加当年度所得税汇算清缴： 1 临时来华承包工程和提供劳务不足1年，在年度中间终止经营活动，且已经结清税款； 2 汇算清缴期内已办理注销； 3 其他经主管税务机关批准可不参加当年度所得税汇算清缴。 小李 税务 人员 小李 税务 人员 问题2：汇算清缴时限？ 非居民企业应当自年度终了之日起5个月内（2025年5月31日前），向税务机关报送年度企业所得税 ...

Core Viewpoint - The article provides guidance for non-resident enterprises regarding the 2024 annual corporate income tax settlement and payment process in Hubei Province, emphasizing compliance with tax regulations and the necessary documentation for tax filing [1][3][9]. Group 1: Tax Settlement and Filing Requirements - Non-resident enterprises established under foreign laws and operating in Hubei must participate in the annual corporate income tax settlement, regardless of profit or loss [1][2]. - The deadline for filing the 2024 corporate income tax return is May 31, 2025, with specific provisions for those ceasing operations mid-year [3][8]. - Required documentation for tax filing includes various forms such as the annual tax return, financial reports, and specific reports for enterprises involved in related party transactions or oil and gas exploration [4][5][6]. Group 2: Filing Process - Non-resident enterprises can file their tax returns online through the Hubei Provincial Electronic Tax Bureau or in person at tax service offices [7][8]. - If errors are found in the tax return during the filing period, enterprises must correct and resubmit by the deadline [8]. - After submission, any tax due or refund must be processed according to the instructions from the tax authority [8]. Group 3: Legal Responsibilities - Non-resident enterprises failing to file on time without approved extensions may face penalties and interest charges as per tax administration laws [9]. - Enterprises must rectify any incomplete or non-compliant submissions within the timeframe specified by the tax authority [9]. Group 4: Additional Support - For assistance with the 2024 corporate income tax settlement, enterprises are encouraged to contact the Hubei tax authority through official channels [10].

Core Viewpoint - The article provides guidance for non-resident enterprises on how to declare international transportation income for tax purposes and enjoy treaty benefits, emphasizing the importance of accurate reporting and compliance with tax regulations [1][3]. Group 1: Tax Declaration Process - Non-resident enterprises must self-assess and declare their eligibility for treaty benefits, retaining relevant documentation for verification [3][4]. - The tax authority will pursue tax recovery and accountability if non-resident enterprises incorrectly claim treaty benefits and fail to pay the required taxes [4][6]. Group 2: Responsibilities and Legal Implications - Non-resident taxpayers and withholding agents are required to cooperate with tax authorities during the management and investigation of treaty benefits [4][9]. - If a non-resident taxpayer fails to meet the conditions for treaty benefits, the tax authority will recover unpaid taxes and may impose penalties for delayed payments [4][10]. Group 3: Eligibility for Tax Filing - Non-resident enterprises with certain conditions, such as temporary projects or having completed tax settlements, may be exempt from annual income tax filing [10][11]. - Common types of non-resident enterprises include foreign representative offices, foreign enterprises engaged in long-term projects, and foreign banks operating branches in China [11].

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