国家税务总局公告2013年第9号现将营业税改征增值税试点中非居民企业缴纳企业所得税有关问题公告如下:营业税改征增值税试点中的非居民企业,取得《中华人民共和国企业所得税法》第三条第三款规定的所得,在计算缴纳企业所得税时,应以不含增值税的收入全额作为应纳税所得额。 Announcement of the State Administration of Taxation No. 9 of 2013 Now that the Business Tax Is Transferred into a Value-added Tax Pilot The announcement of the relevant issues concerning the enterprise income tax paid by the non-resident enterprises in China and Africa is as follows: Business tax Reform of non-resident enterprises in the pilot of value-added tax and the “Enterprise Income Tax Law of the People’s Republic of China” The income as provided for in Article 3, paragraph 3, shall be taken as the taxable income in the full amount of income excluding value added tax when calculating and paying the enterprise income tax.