Taxpayers Shall Pay Taxes In Accordance With The Approved Amount Of Tax Payable By The State Tax Authorities Under Any Of The Following Circumstances.

　　(一)经县(市)国家税务机关批准，不设置帐簿的；　　　　(二)应当设置但未设置帐簿的；　　　　(三)虽设置帐簿，但帐目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查核的；　　　　(四)发生纳税义务，未按规定期限办理纳税申报，经主管国家税务机关责令限期申报，逾期仍不申报的； 　　　　(五)未取得营业执照从事经营的纳税人和跨县(市)经营的纳税人，逾期未进行纳税清算的；　　　　(六)合资企业的合作者采取产品分成方式分得产品的；　　　　(七)企业取得的收入为非货币资产或者为某项权益的；　　　　(八)应缴税的外国企业常驻代表机构，不能提供准确的证明文件和正确的申报收入额，或者不能提供准确的成本、费用凭证的，应当按主管国家税务机关的审查意见，依照核定的收入额或者费用发生额核算应税收入

To calculate the tax payment; (nine) if the business income contracted by foreign contractors or the labor services provided to the relevant projects are not provided with accurate cost and expense vouchers, the taxable income can not be correctly calculated, and the taxable income shall be calculated according to the profit rate approved by the state tax authorities, and the taxable amount shall be paid.

(ten) business pactions between establishments and establishments established by enterprises or foreign enterprises in China within the territory of China and their associated enterprises do not reduce the amount of tax payable in accordance with the business pactions between independent enterprises, or the payment of taxes or fees.

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