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。 LANSING, Mich. -- A Michigan Republican accused of participating in a fake elector plot had all criminal charges dropped Thursday after he and the state Attorney General's office reached a cooperation deal. The defendant, James Renner, was one of 16 Republicans who investigators say met following the 2020 presidential election and signed a document falsely stating they were the state’s “duly elected and qualified electors.” Michigan was one of seven states where supporters of then-President Donald Trump signed certificates that falsely stated he won their states.President Joe Biden won Michigan by nearly 155,000 votes, a result confirmed by a GOP-led state Senate investigation in 2021.In July, Michigan Attorney General Dana Nessel announced that each of the 16 would face eight criminal charges, including multiple counts of forgery. All 16 had pleaded not guilty.But on Thursday, the attorney general's office announced during a court hearing in Ingham County that it would be dropping its case against Renner, 77, based on “an agreement between the parties.” Renner's lawyer, Clint Westbrook, said in court that he and his client welcomed the result. Westbrook did not immediately return a phone call seeking further comment on the agreement. In a statement, the state Attorney General's office said they dismissed the case Renner case under a cooperation agreement but did not elaborate on the deal. The dropped charges come after Nessel, a Democrat, told a liberal group during a virtual event that the false electors had been “brainwashed” and believed Trump won in Michigan. A motion to dismiss charges against two defendants was thrown out by an Ingham County District Court judge earlier this month.。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。
二 | 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。 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。（记者 林春长 通讯员 胡书伟 许静婷）。
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