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)經縣(市)國家稅務機關批準，不設置帳簿的；　　　　(二)應當設置但未設置帳簿的；　　　　(三)雖設置帳簿，但帳目混亂或者成本資料、收入憑證、費用憑證殘缺不全，難以查核的；　　　　(四)發生納稅義務，未按規定期限辦理納稅申報，經主管國家稅務機關責令限期申報，逾期仍不申報的； 　　　　(五)未取得營業執照從事經營的納稅人和跨縣(市)經營的納稅人，逾期未進行納稅清算的；　　　　(六)合資企業的合作者采取產品分成方式分得產品的；　　　　(七)企業取得的收入為非貨幣資產或者為某項權益的；　　　　(八)應繳稅的外國企業常駐代表機構，不能提供準確的證明文件和正確的申報收入額，或者不能提供準確的成本、費用憑證的，應當按主管國家稅務機關的審查意見，依照核定的收入額或者費用發生額核算應稅收入

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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