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1、Shanghai RISMO C.P.A. LTD新企業(yè)所得稅法對(duì)在華跨國(guó)公司的影響新企業(yè)所得稅法對(duì)在華跨國(guó)公司的影響Impact of the new EIT Law on multinational company in China基本原則 Key Themes 簡(jiǎn)稅制 Simplified Tax System 寬稅基 Wide Tax Base 低稅率 Low Tax Rate 嚴(yán)征管 Stringent Administration 征管方法逐漸與國(guó)際接軌 Align with International Practice稅收法律體系演進(jìn)Evolvement of Tax Regim

2、e 外商投資企業(yè)和外國(guó)企業(yè)所得稅法Income Tax Law on FIE and FE 外商投資企業(yè)和外國(guó)企業(yè)所得稅法實(shí)施外商投資企業(yè)和外國(guó)企業(yè)所得稅法實(shí)施細(xì)則細(xì)則Rules for the Implementation of Income Tax Law on FIE and FE國(guó)稅發(fā)國(guó)稅發(fā)XXXGuo Shui Fa XXX 企業(yè)所得稅暫行企業(yè)所得稅暫行條例條例 Income Tax Law on DE 企業(yè)所得稅法企業(yè)所得稅法 EIT Law企業(yè)所得稅法實(shí)施細(xì)則企業(yè)所得稅法實(shí)施細(xì)則Detailed Implementing Regulations其他稅務(wù)規(guī)定？其他稅務(wù)規(guī)定？Supp

3、lementary tax circulars?國(guó)稅發(fā)國(guó)稅發(fā)XXXGuo Shui Fa XXX國(guó)稅發(fā)國(guó)稅發(fā)XXXGuo Shui Fa XXX國(guó)稅函國(guó)稅函XXXGuo Shui Han XXX 重大變化Significant changes 將原先獨(dú)立的內(nèi)資企業(yè)和外商投資企業(yè)的所得稅征收體系合并為統(tǒng)一的稅收體系（所得稅稅率25%）。）。 Consolidation of two separate EIT regimes for domestic-invested company and foreign-invested company into a single regime（Tax rat

4、e 25%). 取消了原有的兩免三減半稅收優(yōu)惠 Elimination of traditional tax Holidays. 對(duì)高新技術(shù)企業(yè)仍保持15%的優(yōu)惠稅率 Preferential EIT rate for High/New Tech Enterprises(15%). 對(duì)已設(shè)立企業(yè)的過渡期規(guī)定 Grandfathering rules for existing Enterprises 反避稅規(guī)定 Anti-avoidance Provisions “居民企業(yè)”概念的引入 Introduce of TRE 依法在中國(guó)境內(nèi)成立，或者依照外國(guó)(地區(qū))法律成立但實(shí)際管理機(jī)構(gòu)在中國(guó)境內(nèi)的企

5、業(yè) 第二條第二條 Enterprise which is established under PRC laws or an enterprise which is established under foreign laws but has its effective management institute in the PRC。 Art.2 居民企業(yè)應(yīng)當(dāng)就其全球所得繳納企業(yè)所得稅。 第三條第三條 TRE is subject to PRC EIT with its worldwide income. Art.3 實(shí)際管理機(jī)構(gòu)的定義尚未公布。 The definition of “effec

6、tive management institute” is not provide under EIT law. 居民企業(yè)Tax Residence Enterprise (TRE)： “居民企業(yè)”概念的引入（續(xù)） Introduce of TRE 境外企業(yè)在中國(guó)設(shè)立的實(shí)際管理機(jī)構(gòu)屬于居民企業(yè)，這一概念已超越目前“常設(shè)機(jī)構(gòu)”的概念，后者僅要求境外企業(yè)為其中國(guó)境內(nèi)的收入納稅。 Foreign Enterprise whose effective management institute is based in China is regarded as a “TRE”.This new conce

7、pt goes beyond the current “Permanent Establishment “ concept which taxes FEs only on their China source income. 常設(shè)機(jī)構(gòu)的定義 是指企業(yè)進(jìn)行全部或部分營(yíng)業(yè)的固定營(yíng)業(yè)場(chǎng)所，其中固定營(yíng)業(yè)場(chǎng)所不僅指一方企業(yè)在另一方從事經(jīng)營(yíng)活動(dòng)經(jīng)登記注冊(cè)設(shè)立的辦事處、分支機(jī)構(gòu)等固定場(chǎng)所，也包括由于為另一方企業(yè)提供長(zhǎng)期服務(wù)而使用的辦公室或其他類似的辦公設(shè)施等。 國(guó)稅函國(guó)稅函2007403號(hào)號(hào),2007年年4月月4日日 案例討論一 Case Study I Logistics Notes Cash flow

8、Mainland ChinaFIEOffshore Co.Client AHeadquarterClient BMD 我們提請(qǐng)跨國(guó)公司注意，如考慮要將地區(qū)性的管理總部（如亞太區(qū)總部）遷至中國(guó)大陸，需慎重對(duì)待這一條款。 Foreign Enterprises need to pay more attention, when they intend to transfer more regional management functions within China (e.g. regional headquarter) 如果執(zhí)行總裁或高級(jí)管理人員的習(xí)慣性居處地在中國(guó)大陸，并以中國(guó)大陸為基地管理一

9、家境外企業(yè)，這一類的境外企業(yè)可能被視為居民企業(yè)。 If the executive directors and senior management personnel are habitually residing in China to exercise their authority to manage an offshore entity, such offshore entity might be considered as TRE.“居民企業(yè)”的影響 Impact of TRE高新技術(shù)企業(yè)稅收優(yōu)惠Tax incentive of high/new-tech enterprises “

10、高新技術(shù)企業(yè)”的定義尚不明確。 The definition of “high/new-tech enterprises” is not yet available. 高新技術(shù)企業(yè)不必為爭(zhēng)取稅收優(yōu)惠政策而一定要注冊(cè)在高新技術(shù)區(qū)。 High Tech Enterprises do not need to be located in approved High Tech Park to qualify for tax incentives. 國(guó)家發(fā)改委外資司和商務(wù)部外資司目前正再次修訂外商投資產(chǎn)業(yè)指導(dǎo)目錄，2007年8月份前后，新的產(chǎn)業(yè)指導(dǎo)目錄將要推出。高新技術(shù)企業(yè)的定義也將和這一目錄有直接關(guān)系。

11、 在現(xiàn)行目錄中規(guī)定，外商投資涉及普通住宅開發(fā)建設(shè)的房地產(chǎn)業(yè)屬于鼓勵(lì)類的項(xiàng)目。但根據(jù)目前建設(shè)部正醞釀出臺(tái)的新政策，業(yè)內(nèi)人士預(yù)計(jì)新版目錄也將做相應(yīng)調(diào)整。 預(yù)提所得稅Withholding tax 非居民企業(yè)在中國(guó)境內(nèi)的收入稅率為20%。 第四條第四條 20% withholding tax (“WHT”) rate foe passive income derived by Non-TRE. Art.4 對(duì)于現(xiàn)行10%的預(yù)提所得稅稅率及外商投資企業(yè)利潤(rùn)匯回股東的免稅政策是否延續(xù)，新稅法尚未明確。 New EIT law has not addressed whether the current p

12、rovisional 10% WHT rate on passive and the WHT exemption on FIEs dividends to their foreign investors may continue. 外國(guó)投資者可以利用設(shè)在與中國(guó)政府有稅收協(xié)定的國(guó)家或地區(qū)的離岸公司（特殊目的公司）做預(yù)提所得稅籌劃。 Foreign investors may explore potential use of a Special Purpose Vehicle (“SPV”) resident in treaty countries/regions to do WHT planni

13、ng. 案例討論二 Case Study IIMainland ChinaHeadquarterFIE AFIE BHong KongSPV 稅收優(yōu)惠政策Tax Incentive Policies 稅收優(yōu)惠政策由地區(qū)稅收優(yōu)惠為主轉(zhuǎn)向產(chǎn)業(yè)稅收優(yōu)惠為主、地區(qū)稅收優(yōu)惠為輔。 The tax incentive policy is shifting from “geography-based” tax incentives to “predominantly Industry-oriented, Limited Geography-based tax incentive policy. 生產(chǎn)性外資企

14、業(yè)”兩免三減半”和出口性外資企業(yè)的的所得稅50%減稅政策廢除。 T Tax holiday for production FIE and 50% of tax reduction for export-oriented FIE are abolished. 外國(guó)企業(yè)再投資退稅政策可能將不會(huì)延續(xù)。 The reinvestment tax refund benefit for FEs would not survive. 稅收優(yōu)惠政策（續(xù)）Tax Incentive Policies 創(chuàng)業(yè)投資企業(yè)從事國(guó)家需要重點(diǎn)扶持和鼓勵(lì)的創(chuàng)業(yè)投資，可以按投資額的一定比例抵扣應(yīng)納稅所得額。 第三十一條第三十一條

15、 Venture capital businesses that engage in encouraged industries may offset the taxable income by a deemed deduction calculated . Art.31 開發(fā)新技術(shù)、新產(chǎn)品、新工藝發(fā)生的研究開發(fā)費(fèi)用可以在計(jì)算應(yīng)納稅所得額時(shí)加計(jì)扣除。 第三十條第三十條 “Super deduction” is allowed for R&D expenses for new technology, new products, new craftsmanship. Art.30 企業(yè)的固定資產(chǎn)由

16、于技術(shù)進(jìn)步等原因，確需加速折舊的，可以縮短折舊年限或者采取加速折舊的方法。 第三十二條第三十二條 Shorter tax depreciation life or accelerated depreciation is allowed for particular types of fixed assets due to advancement of technology. Art.32 案例討論三 Case Study IIIMainland ChinaVCOffshore Co.VC ChinaHong KongSPVTarget Company ATargetCompany B 稅收優(yōu)惠

17、的過渡Grandfathering Provisions 目前享受優(yōu)惠所得稅稅率（15%或或24%）的企業(yè)，其所得稅率將在未來五年逐漸升至25%。 Enterprises currently enjoying preferential tax rate of 15% or 24% will be subject to gradually increased tax rate of 5 years period . 目前已享受兩免三減半的外資生產(chǎn)型企業(yè)，可以繼續(xù)在有效期內(nèi)享受相應(yīng)政策。 FIEs currently enjoying tax holiday may continue to enj

18、oy such preferential treatment until the respective term expires. 如果以前年度設(shè)立，但在2007年度仍未累積盈利的外資生產(chǎn)型企業(yè)，將被認(rèn)定新稅法實(shí)施第一年（2008年）為首次獲利年度，開始其稅收優(yōu)惠期。 第五十七條第五十七條 FIEs which have not yet started their tax holidays available under the current tax laws due to the fact that the have not made any profits till date shall

19、 be deemed to commence their tax holidays from the first effective year of the EIT Law, i.e. 2008. Art. 57 稅收優(yōu)惠的過渡（續(xù)） Grandfathering Provisions 對(duì)于內(nèi)資和外資企業(yè)都有過渡期的稅收優(yōu)惠問題，不是只有外資企業(yè)可以享受； 可以享受的是根據(jù)國(guó)家政策法規(guī)可以享受優(yōu)惠稅率或者可以定期減免的舊企業(yè)，地方政府給予的照顧、財(cái)政返還不在此列； 新舊企業(yè)可能以營(yíng)業(yè)執(zhí)照頒發(fā)時(shí)間為標(biāo)準(zhǔn)：2007年3月16日前領(lǐng)取營(yíng)業(yè)執(zhí)照的屬于舊企業(yè)，之后的屬于新企業(yè)； 可以享受過渡不表示可以自

20、動(dòng)享受，減免稅分為備案類和審批類，因此，企業(yè)要把握有關(guān)的手續(xù)辦理時(shí)間，切莫因?yàn)槭掷m(xù)問題失去機(jī)會(huì)。 過渡期要點(diǎn) 第五十七條所規(guī)定的特定區(qū)域，即五個(gè)經(jīng)濟(jì)特區(qū)、上海浦東新區(qū)、西部大開發(fā)地區(qū)，新設(shè)立的國(guó)家需要重點(diǎn)扶持的高新技術(shù)企業(yè)，可以享受過渡期優(yōu)惠政策，具體辦法將由國(guó)務(wù)院規(guī)定。 2008年1月1日后，在五個(gè)經(jīng)濟(jì)特區(qū)和上海浦東新區(qū)設(shè)立的高新技術(shù)企業(yè)，自投產(chǎn)年度起享受企業(yè)所得稅“兩免三減半”優(yōu)惠政策。 New FIEs which engage in high/new-tech industries encouraged by the State and located in SEZs and Pudo

21、ng may enjoy tax holiday. 繼續(xù)執(zhí)行西部大開發(fā)地區(qū)鼓勵(lì)類企業(yè)所得稅優(yōu)惠政策。 Enterprises in encouraged industries located in Western regions would continue to enjoy the existing tax incentives. 稅收優(yōu)惠的過渡（續(xù)）Grandfathering Provisions特定區(qū)域的過渡期優(yōu)惠政策 案例討論四 Case Study IVMainland ChinaHeadquarterNew FIEOld FIE Hong KongSPVOld DE 可以預(yù)見，未

22、來中國(guó)的外資并購(gòu)以股權(quán)并購(gòu)和股權(quán)-資產(chǎn)混合并購(gòu)居多。Its expected that more M&A transactions would be conducted as equity deal or hybrid equity-asset deal. 案例討論五 Case Study V Logistics Notes Cash flow Mainland ChinaFIEProduction+ DistributionOversea ClientOversea VenderClientFIEProductionFIEDistributionVenderVenderClientOvers

23、ea VenderOversea Client 稅負(fù)扣除項(xiàng)目Tax Deductions 對(duì)外資企業(yè)而言，稅負(fù)扣除項(xiàng)目變化不大。 Most rules similar to current law for FIEs. 對(duì)內(nèi)資企業(yè)而言，稅負(fù)扣除項(xiàng)目有所減少，如工資等。 Domestic Enterprises will face less limitation in deducting expenses, e.g. salary. 公益性捐贈(zèng)支出，在年度利潤(rùn)總額12%以內(nèi)的部分，準(zhǔn)予扣除。 第九條第九條 Charitable donation could be deducted in the l

24、imitation as 12% of annual total profit. Art. 9 業(yè)務(wù)招待費(fèi)的列支標(biāo)準(zhǔn)在新稅法中尚未明確。 The limitation of entertainment expenses is not provide under EIT law. 反避稅規(guī)定Anti-avoidance Provisions 企業(yè)與其關(guān)聯(lián)方共同開發(fā)、受讓無形資產(chǎn)，或者共同提供、接受勞務(wù)發(fā)生的成本，在計(jì)算應(yīng)納稅所得額時(shí)應(yīng)當(dāng)按照獨(dú)立交易原則進(jìn)行分?jǐn)?。 第四十一條第四十一條 Cost sharing is allowing in respect of intangible asset

25、s developed and shared among related parties, and for the provision and receiving of common services, as long as the sharing basis is on arms length. Art. 41 企業(yè)年度納稅申報(bào)時(shí)，應(yīng)當(dāng)附送年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表。稅務(wù)機(jī)關(guān)在進(jìn)行關(guān)聯(lián)業(yè)務(wù)調(diào)查時(shí)，企業(yè)及其關(guān)聯(lián)方，及有關(guān)的其他企業(yè)，應(yīng)當(dāng)提供相關(guān)資料。 第四十三條第四十三條 More stringent requirements on filing and submission of related

26、 party information for TP enforcement. Art. 43成本分?jǐn)倕f(xié)議Coat Sharing Arrangement (“CSA”)轉(zhuǎn)移定價(jià)管理TP enforcement 反避稅規(guī)定（續(xù)）Anti-avoidance Provisions 由居民企業(yè)，或者由居民企業(yè)和中國(guó)居民控制的設(shè)立在實(shí)際稅負(fù)明顯低于20%或25%的稅率水平的國(guó)家（地區(qū)）的企業(yè)，并非由于合理的經(jīng)營(yíng)需要而對(duì)利潤(rùn)不作分配或者減少分配的，上述利潤(rùn)中應(yīng)歸屬于該居民企業(yè)的部分，應(yīng)當(dāng)計(jì)入該居民企業(yè)的當(dāng)期收入。 第四十五條第四十五條 As regards an enterprise which is

27、set up in a country (region) where the actual tax burden is apparently lower than 20% or 25% by a TRE or controlled by a TRE or by a Chinese resident, in case it fails to distribute the profits or decreases the distribution not by virtue of reasonable business operations, the portion of the aforesai

28、d profits attributable to this TRE shall be included in its incomes of the current period. Art. 45受控境外公司規(guī)定Controlled Foreign Corporation Rules (“CFC” Rules) 反避稅規(guī)定（續(xù)）Anti-avoidance Provisions 受控境外公司規(guī)定系稅收法規(guī)中首次提出，是針對(duì)中國(guó)企業(yè)在海外投資營(yíng)運(yùn)而設(shè)定的反避稅規(guī)定。 CFC Rules are introduced for the first time to tackle anti-avoida

29、nce arrangement of DEs as they invest and operate overseas.受控境外公司規(guī)定Controlled Foreign Corporation Rules (“CFC” Rules) 案例討論六 Case Study VI Logistics Notes Cash flow Mainland ChinaEnterpriseOffshore Co.Oversea clientShareholder 反避稅規(guī)定（續(xù)）Anti-avoidance Provisions 企業(yè)從其關(guān)聯(lián)方接受的債權(quán)性投資與權(quán)益性投資的比例超過規(guī)定標(biāo)準(zhǔn)而發(fā)生的利息支出，不

30、得在計(jì)算應(yīng)納稅所得額時(shí)扣除。 第四十六條第四十六條 As regards an enterprises interest expenditures for any credit investments and equity investments accepted from its affiliated parties, in excess of the prescribed criterion, the enterprise may not deduct them when calculating the taxable income amount. Art. 46 資本弱化規(guī)定Thin-c

31、apitalization Rule 反避稅規(guī)定（續(xù)）Anti-avoidance Provisions 企業(yè)實(shí)施其他不具有合理商業(yè)目的的安排而減少其應(yīng)納稅收入或者所得額的，稅務(wù)機(jī)關(guān)有權(quán)按照合理方法調(diào)整。 第四十七條第四十七條 General anti-avoidance provision for making adjustments to taxable revenue or taxable income where business transactions are regarded as arranged without reasonable commercial purpose. A

32、rt. 47 由于反避稅條款導(dǎo)致的納稅調(diào)整，應(yīng)當(dāng)補(bǔ)征稅款，并加收利息。 第四十八條第四十八條 Tax adjustment made under the anti-avoidance provisions may be subject to interest levy. Art. 48 Where is the implementation rules? 集團(tuán)公司納稅Tax filling for groups of company 除國(guó)務(wù)院另有規(guī)定外，企業(yè)之間不得合并繳納企業(yè)所得稅。 第五十二條第五十二條 Enterprises may not pay their enterprise in

33、come taxes on a consolidated basis unless it is otherwise prescribed by the State Council. Art.52 目前，僅有部分國(guó)務(wù)院特批的部分國(guó)有企業(yè)集團(tuán)可以合并繳納所得稅。外資企業(yè)中國(guó)區(qū)控股公司是否能按“國(guó)民待遇”享受匯總納稅方法還不得而知。 Tax consolidated filing is currently allowed for some domestic stat-owned conglomerates under special approval of the State Council. It

34、 is uncertain whether FIE groups in the future may apply for consolidated tax filing in light of the “National Treatment “principle. 征收管理Administration of Tax Levy 企業(yè)所得稅分月或者分季預(yù)繳。企業(yè)應(yīng)當(dāng)自年度終了之日起五個(gè)月內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表，并匯算清繳。 第五十四條第五十四條 EIT shall on the monthly or quarterly basis, be paid in advance. An

35、 enterprise shall submit an annual EIT return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year. Art.54 主要未確定事項(xiàng)Major uncertain issues 高新技術(shù)企業(yè)和小型微利企業(yè)的認(rèn)定 Recognition of Hi-tech enterprise and low-earning e

36、nterprise with small-scale. 已經(jīng)批準(zhǔn)設(shè)立的企業(yè)的認(rèn)定，按批準(zhǔn)日期還是營(yíng)業(yè)執(zhí)照日期 Old-existed enterprises recognition, i.e., date of approval, or date of business license. 設(shè)立在特區(qū)的企業(yè)，鼓勵(lì)企業(yè)的稅收優(yōu)惠政策的過渡. Transitional tax incentive of enterprises in special zone, of other encouraged enterprises. 主要未確定事項(xiàng)Major uncertain issues 其他稅前抵扣項(xiàng)目

37、的范圍 Scope / range of other deduction items before taxes,etc. 以上事項(xiàng)皆需在新法執(zhí)行情況下說明 All of above-mentioned items shall be expatiated in the rule of implementation of the new EIT law 我們相信，這僅僅是中國(guó)稅制現(xiàn)代化的一個(gè)開始。 We believe that this only marks the beginning of long process.問題&討論Thank you!Ivan Deng PartnerShanghai RISMO C.P.A. LTDAdd：F8,No.118,Qinghai,Rd. Shanghai 200041 PR ChinaTel：0 Fax：0Email: Website: