(一)經(jīng)縣(市)國家稅務(wù)機(jī)關(guān)批準(zhǔn)，不設(shè)置帳簿的；　　　　(二)應(yīng)當(dāng)設(shè)置但未設(shè)置帳簿的；　　　　(三)雖設(shè)置帳簿，但帳目混亂或者成本資料、收入憑證、費(fèi)用憑證殘缺不全，難以查核的；　　　　(四)發(fā)生納稅義務(wù)，未按規(guī)定期限辦理納稅申報(bào)，經(jīng)主管國家稅務(wù)機(jī)關(guān)責(zé)令限期申報(bào)，逾期仍不申報(bào)的； 　　　　(五)未取得營業(yè)執(zhí)照從事經(jīng)營的納稅人和跨縣(市)經(jīng)營的納稅人，逾期未進(jìn)行納稅清算的；　　　　(六)合資企業(yè)的合作者采取產(chǎn)品分成方式分得產(chǎn)品的；　　　　(七)企業(yè)取得的收入為非貨幣資產(chǎn)或者為某項(xiàng)權(quán)益的；　　　　(八)應(yīng)繳稅的外國企業(yè)常駐代表機(jī)構(gòu)，不能提供準(zhǔn)確的證明文件和正確的申報(bào)收入額，或者不能提供準(zhǔn)確的成本、費(fèi)用憑證的，應(yīng)當(dāng)按主管國家稅務(wù)機(jī)關(guān)的審查意見，依照核定的收入額或者費(fèi)用發(fā)生額核算應(yīng)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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