答：
一、 什么企业需要进行非居民企业所得税汇算清缴？
1. What company should apply for the final settlement of income tax?
（一）依照外国（地区）法律成立且实际管理机构不在中国境内，但在深圳市设立机构、场所的非居民企业（以下称为纳税人），无论盈利或者亏损，均应参加所得税汇算清缴。
(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）企业具有下列情形之一的，可不参加当年度的所得税汇算清缴：
(2) A company may not apply for the final settlement of its income tax of the year under any of the following circumstances:
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；
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. 汇算清缴期内已办理注销；
2. The company has been canceled during the final settlement;
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。
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、汇算清缴的时限是什么时候？
2. When is the time limit for the final settlement?
纳税人应当自年度终了之日起5个月内，向税务机关报送非居民企业所得税年度纳税申报表，并汇算清缴，结清应缴应退税款。
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.
纳税人在年度中间终止经营活动的，应当自实际经营终止之日起60日内，向税务机关办理当期企业所得税汇算清缴。
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、非居民企业所得税汇算清缴的申报方式有哪些？
3. How can a company apply for the final settlement of income tax?
2019年度非居民企业所得税汇算清缴申报方式为电子税务局网上申报及上门申报。
For the 2019 final settlement of corporate income tax, the taxpayer can apply on the official website or go to the tax authority.
纳税人应在规定的汇算清缴时限内，通过国家税务总局深圳市税务局电子税务局填写和报送所适用的申报表，并结清税款。
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.
纳税人不能正常进行网上申报时可直接携带汇算清缴相关材料到办税服务厅办理申报。
If the taxpayer cannot apply online, it can directly go to the tax service hall with relevant materials for the final settlement.
四、业务办理流程
4. Application procedure
非居民企业（据实申报）企业所得税年度申报点击【我要办税】-【税费申报及缴纳】-【企业所得税申报】-【非居民企业（据实申报）企业所得税年度申报】，即可进入该界面。
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.
非居民企业（核定征收）企业所得税年度申报点击【我要办税】-【税费申报及缴纳】-【企业所得税申报】-【非居民企业（核定征收）企业所得税年度申报】，即可进入该界面。
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.
五、非居民企业所得税汇算清缴需报送哪些资料？
5. What materials should be submitted by a company to apply for the final settlement of income tax?
（一）非居民企业所得税年度纳税申报表及其附表。查账征收企业填报《中华人民共和国非居民企业所得税年度纳税申报表（适用于据实申报企业）（2015年版）》；核定征收企业填报《中华人民共和国非居民企业所得税季度和年度纳税申报表(适用于核定征收企业)/(不构成常设机构和国际运输免税申报)（2015年版）》；需汇总纳税的非居民企业在深设立机构、场所适用《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）》（国家税务总局公告2019年第16号修订版本）。
(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年度非居民企业所得税汇算清缴实行汇算清缴资料留存备查方式，即相关汇算清缴资料由纳税人自行保存，在主管税务机关要求报送时才需报送。
(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.
——来自深圳地区的咨询2020-05-11 16:38:06