答：
一、 什么企業需要進行非居民企業所得稅匯算清繳？
1. What company should apply for the final settlement of income tax?
（一）依照外國（地區）法律成立且實際管理機構不在中國境內，但在深圳市設立機構、場所的非居民企業（以下稱為納稅人），無論盈利或者虧損，均應參加所得稅匯算清繳。
(1) A company (hereinafter referred to as taxpayer) which was set up in accordance with the law of a foreign country (region) with its actual administration institution outside the territory of China but institutions or establishments in Shenzhen shall apply for the final settlement of income tax, regardless of profits or losses.
（二）企業具有下列情形之一的，可不參加當年度的所得稅匯算清繳：
(2) A company may not apply for the final settlement of its income tax of the year under any of the following circumstances:
1. 臨時來華承包工程和提供勞務不足1年，在年度中間終止經營活動，且已經結清稅款；
1. The company temporarily comes to China to contract projects and provide labor services for less than 1 year, terminates business activities in the middle of the year, and has settled taxes;
2. 匯算清繳期內已辦理注銷；
2. The company has been canceled during the final settlement;
3. 其他經主管稅務機關批準可不參加當年度所得稅匯算清繳。
3. Other circumstances under which the company should not apply for the final settlement of its income tax of the year with the approval of the competent tax authority.
二、匯算清繳的時限是什么時候？
2. When is the time limit for the final settlement?
納稅人應當自年度終了之日起5個月內，向稅務機關報送非居民企業所得稅年度納稅申報表，并匯算清繳，結清應繳應退稅款。
The taxpayer shall submit the Company Annual Income Tax Settlement Declaration Form to the tax authority within five months after the end of the year and settle its payable and refundable tax.
納稅人在年度中間終止經營活動的，應當自實際經營終止之日起60日內，向稅務機關辦理當期企業所得稅匯算清繳。
If a taxpayer terminates its business activities in the middle of the year, it shall apply for the settlement of its current income tax to the tax authority within 60 days from the date of actual termination of business.
三、非居民企業所得稅匯算清繳的申報方式有哪些？
3. How can a company apply for the final settlement of income tax?
2019年度非居民企業所得稅匯算清繳申報方式為電子稅務局網上申報及上門申報。
For the 2019 final settlement of corporate income tax, the taxpayer can apply on the official website or go to the tax authority.
納稅人應在規定的匯算清繳時限內，通過國家稅務總局深圳市稅務局電子稅務局填寫和報送所適用的申報表，并結清稅款。
The taxpayer shall complete and submit the applicable declaration form on the official website of Shenzhen Tax Service, State Taxation Administration, within the prescribed time limit for final settlement.
納稅人不能正常進行網上申報時可直接攜帶匯算清繳相關材料到辦稅服務廳辦理申報。
If the taxpayer cannot apply online, it can directly go to the tax service hall with relevant materials for the final settlement.
四、業務辦理流程
4. Application procedure
非居民企業（據實申報）企業所得稅年度申報點擊【我要辦稅】-【稅費申報及繳納】-【企業所得稅申報】-【非居民企業（據實申報）企業所得稅年度申報】，即可進入該界面。
A taxpayer (company that should pay tax under actual basis) shall enter the interface by clicking [Tax]-[Tax Declaration and Settlement]-[Corporate Income Tax]-[Annual Declaration of Corporate Income Tax (under Actual Basis)] to declare its annual income tax online.
非居民企業（核定征收）企業所得稅年度申報點擊【我要辦稅】-【稅費申報及繳納】-【企業所得稅申報】-【非居民企業（核定征收）企業所得稅年度申報】，即可進入該界面。
?A taxpayer (company that should pay tax under deemed basis) shall enter the interface by clicking [Tax]-[Tax Declaration and Settlement]-[Corporate Income Tax]-[Annual Declaration of Corporate Income Tax (under Deemed Basis)] to declare its annual income tax online.
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五、非居民企業所得稅匯算清繳需報送哪些資料？
5. What materials should be submitted by a company to apply for the final settlement of income tax?
（一）非居民企業所得稅年度納稅申報表及其附表。查賬征收企業填報《中華人民共和國非居民企業所得稅年度納稅申報表（適用于據實申報企業）（2015年版）》；核定征收企業填報《中華人民共和國非居民企業所得稅季度和年度納稅申報表(適用于核定征收企業)/(不構成常設機構和國際運輸免稅申報)（2015年版）》；需匯總納稅的非居民企業在深設立機構、場所適用《中華人民共和國非居民企業所得稅年度納稅申報表（2019年版）》（國家稅務總局公告2019年第16號修訂版本）。
(1) Company Annual Income Tax Settlement Declaration Form and its attachments. The company under audit basis shall fill in the Company Annual Income Tax Settlement Declaration Form of the People’s Republic of China (Applicable for Companies under Actual Basis) (2015 Version). The company under deemed basis shall fill in the Company Annual Income Tax Settlement Declaration Form of the People’s Republic of China (Applicable for Companies under Deemed Basis) / (No Permanent Establishment and Tax Exemption Declaration for International Transportation) (2015 Version). A company which has institutions and establishments in Shenzhen and needs to pay consolidated income tax shall fill in the Company Annual Income Tax Settlement Declaration Form of the People’s Republic of China (2019 Version) (Revised by the No. 16 State Taxation Administration Announcement in 2019).
（二）2019年度非居民企業所得稅匯算清繳實行匯算清繳資料留存備查方式，即相關匯算清繳資料由納稅人自行保存，在主管稅務機關要求報送時才需報送。
(2) As for the 2019 final settlement of corporate income tax, the taxpayer should keep related settlement materials for possible review, that is, related settlement materials shall be kept by the taxpayer itself, and shall only be submitted at the request of the competent tax authority.
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——來自深圳地區的咨詢2020-05-11 16:38:06