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SC asks Centre, RBI to file reply against pleas challenging demonetisation policy_我的网站

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一 | AI摘要一韩国非居民企业因在华服务超183天构成常设机构，误享中韩税收协定免税待遇。经税务核查与辅导，该企业主动更正申报，补缴企业所得税及滞纳金约13.4万元。近期，税务部门在税收协定待遇后续管理工作中，查处一起非居民企业错误享受税收协定待遇案件。一家韩国非居民企业来华提供设备安装服务，因对境内服务期限判断失误，违规享受协定免税待遇，经税务辅导后主动更正申报，补缴企业所得税及滞纳金合计约13.4万元。 2025年，这家韩国非居民企业为境内某材料科技有限公司提供设备安装服务，并派遣工作人员入境开展业务。业务开展期间，企业自行判定符合条件，委托境内合作企业申报享受中韩税收协定营业利润免税待遇。2026年3月，税务部门开展非居民企业税收协定待遇后续管理，在仔细核查业务合同、人员出入境记录等资料后发现，该企业在境内实际提供服务时间累计超过183天，已构成境内常设机构，不再满足免税适用条件。经过税务人员的政策宣讲与精准辅导，该企业认清涉税风险，主动完成更正申报，并补缴企业所得税及滞纳金。 New Delhi, Oct 12 (UNI) The Supreme Court Wednesday asked the Centre and RBI to file detailed affidavits on the decision to demonetise Rs 500 and Rs 1000 currency notes and keep ready the files relating to Centre's November 7, 2016 letter to RBI regarding RBI Board's decision next day and immediate announcement of demonetisation.

A five-judge larger bench of the Supreme Court, headed by Justice S Abdul Nazeer and also comprising Justices BR Gavai, AS Bopanna, V Ramasubramanian and BV Nagarathna, asked the Central government and Reserve Bank of India (RBI) to apprise it about the ways the steps are taken and fixed the matter for further hearing on November nine.

The Supreme Court wanted to know from the Centre and RBI, about the main question as to whether the Central government had powers under Section 26 of the RBI Act to demonetise all notes of Rs 500 and Rs 1000 denomination or not and whether the process followed by it was fair or not.

"You file detailed affidavits responding to the petitions, we will hear the matter on November 9," the Supreme Court bench, led by Justice Nazeer said.

The Supreme Court was hearing the batch of pleas challenging the Centre's decision to demonetize currency notes of Rs 500 and 1,000 on November 8, 2016 and consider it whether the issue of demoentisation is academic or not.

The Supreme Court today fixed the matter for further hearing to November nine.

UNI SM SY SHK1922。案例点睛《中华人民共和国企业所得税法》第三条第二款规定，非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。根据《中华人民共和国政府和大韩民国政府关于对所得避免双重征税和防止偷漏税的协定》规定，“常设机构”一语包括：缔约国一方企业通过雇员或者雇用的其他人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，仅以在任何12个月中连续或累计超过6个月的为限。本案中，韩国企业境内服务时长超183天，已构成常设机构，对应收入应在中国缴纳企业所得税，不能适用营业利润免税条款。