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1、Shanghai RISMO C.P.A.LTD,新企业所得税法对在华跨国公司的影响Impact of the new EIT Law on multinational company in China,基本原则 Key Themes,简税制 Simplified Tax System,宽税基 Wide Tax Base,低税率 Low Tax Rate,严征管 Stringent Administration,征管方法逐渐与国际接轨 Align with International Practice,税收法律体系演进Evolvement of Tax Regime,外商投资企业和外国企业所得
2、税法Income Tax Law on FIE and FE,外商投资企业和外国企业所得税法实施细则Rules for the Implementation of Income Tax Law on FIE and FE,国税发XXXGuo Shui Fa XXX,企业所得税暂行条例 Income Tax Law on DE,企业所得税法 EIT Law,企业所得税法实施细则Detailed Implementing Regulations,其他税务规定？Supplementary tax circulars?,国税发XXXGuo Shui Fa XXX,国税发XXXGuo Shui Fa X
3、XX,国税函XXXGuo Shui Han XXX,重大变化Significant changes,将原先独立的内资企业和外商投资企业的所得税征收体系合并为统一的税收体系（所得税税率25%）。Consolidation of two separate EIT regimes for domestic-invested company and foreign-invested company into a single regime（Tax rate 25%).取消了原有的两免三减半税收优惠 Elimination of traditional tax Holidays.对高新技术企业仍保持15
4、%的优惠税率 Preferential EIT rate for High/New Tech Enterprises(15%).对已设立企业的过渡期规定 Grandfathering rules for existing Enterprises 反避税规定 Anti-avoidance Provisions,“居民企业”概念的引入 Introduce of TRE,依法在中国境内成立，或者依照外国(地区)法律成立但实际管理机构在中国境内的企业 第二条 Enterprise which is established under PRC laws or an enterprise which is
5、 established under foreign laws but has its effective management institute in the PRC。Art.2 居民企业应当就其全球所得缴纳企业所得税。第三条 TRE is subject to PRC EIT with its worldwide income.Art.3 实际管理机构的定义尚未公布。The definition of“effective management institute”is not provide under EIT law.,居民企业Tax Residence Enterprise(TRE)
6、：,“居民企业”概念的引入（续）Introduce of TRE,境外企业在中国设立的实际管理机构属于居民企业，这一概念已超越目前“常设机构”的概念，后者仅要求境外企业为其中国境内的收入纳税。Foreign Enterprise whose effective management institute is based in China is regarded as a“TRE”.This new concept goes beyond the current“Permanent Establishment“concept which taxes FEs only on their China
7、 source income.常设机构的定义 是指企业进行全部或部分营业的固定营业场所，其中固定营业场所不仅指一方企业在另一方从事经营活动经登记注册设立的办事处、分支机构等固定场所，也包括由于为另一方企业提供长期服务而使用的办公室或其他类似的办公设施等。国税函2007403号,2007年4月4日,案例讨论一 Case Study I,Logistics Notes Cash flow,Mainland China,FIE,Offshore Co.,Client A,Headquarter,Client B,MD,我们提请跨国公司注意，如考虑要将地区性的管理总部（如亚太区总部）迁至中国大陆，需慎
8、重对待这一条款。Foreign Enterprises need to pay more attention,when they intend to transfer more regional management functions within China(e.g.regional headquarter)如果执行总裁或高级管理人员的习惯性居处地在中国大陆，并以中国大陆为基地管理一家境外企业，这一类的境外企业可能被视为居民企业。If the executive directors and senior management personnel are habitually residin
9、g in China to exercise their authority to manage an offshore entity,such offshore entity might be considered as TRE.,“居民企业”的影响 Impact of TRE,高新技术企业税收优惠Tax incentive of high/new-tech enterprises,“高新技术企业”的定义尚不明确。The definition of“high/new-tech enterprises”is not yet available.高新技术企业不必为争取税收优惠政策而一定要注册在高
10、新技术区。High Tech Enterprises do not need to be located in approved High Tech Park to qualify for tax incentives.国家发改委外资司和商务部外资司目前正再次修订外商投资产业指导目录，2007年8月份前后，新的产业指导目录将要推出。高新技术企业的定义也将和这一目录有直接关系。在现行目录中规定，外商投资涉及普通住宅开发建设的房地产业属于鼓励类的项目。但根据目前建设部正酝酿出台的新政策，业内人士预计新版目录也将做相应调整。,预提所得税Withholding tax,非居民企业在中国境内的收入税率为
11、20%。第四条 20%withholding tax(“WHT”)rate foe passive income derived by Non-TRE.Art.4 对于现行10%的预提所得税税率及外商投资企业利润汇回股东的免税政策是否延续，新税法尚未明确。New EIT law has not addressed whether the current provisional 10%WHT rate on passive and the WHT exemption on FIEs dividends to their foreign investors may continue.外国投资者可以
12、利用设在与中国政府有税收协定的国家或地区的离岸公司（特殊目的公司）做预提所得税筹划。Foreign investors may explore potential use of a Special Purpose Vehicle(“SPV”)resident in treaty countries/regions to do WHT planning.,案例讨论二 Case Study II,Mainland China,Headquarter,FIE A,FIE B,Hong Kong,SPV,税收优惠政策Tax Incentive Policies,税收优惠政策由地区税收优惠为主转向产业税
13、收优惠为主、地区税收优惠为辅。The tax incentive policy is shifting from“geography-based”tax incentives to“predominantly Industry-oriented,Limited Geography-based tax incentive policy.生产性外资企业”两免三减半”和出口性外资企业的的所得税50%减税政策废除。Tax holiday for production FIE and 50%of tax reduction for export-oriented FIE are abolished.外国
14、企业再投资退税政策可能将不会延续。The reinvestment tax refund benefit for FEs would not survive.,税收优惠政策（续）Tax Incentive Policies,创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。第三十一条 Venture capital businesses that engage in encouraged industries may offset the taxable income by a deemed deduction calculated.Art.31 开发新
15、技术、新产品、新工艺发生的研究开发费用可以在计算应纳税所得额时加计扣除。第三十条“Super deduction”is allowed for R&D expenses for new technology,new products,new craftsmanship.Art.30 企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。第三十二条 Shorter tax depreciation life or accelerated depreciation is allowed for particular types of fixed assets d
16、ue to advancement of technology.Art.32,案例讨论三 Case Study III,Mainland China,VC,Offshore Co.,VC China,Hong Kong,SPV,Target Company A,TargetCompany B,税收优惠的过渡Grandfathering Provisions,目前享受优惠所得税税率（15%或24%）的企业，其所得税率将在未来五年逐渐升至25%。Enterprises currently enjoying preferential tax rate of 15%or 24%will be subj
17、ect to gradually increased tax rate of 5 years period.目前已享受两免三减半的外资生产型企业，可以继续在有效期内享受相应政策。FIEs currently enjoying tax holiday may continue to enjoy such preferential treatment until the respective term expires.如果以前年度设立，但在2007年度仍未累积盈利的外资生产型企业，将被认定新税法实施第一年（2008年）为首次获利年度，开始其税收优惠期。第五十七条 FIEs which have n
18、ot 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 be deemed to commence their tax holidays from the first effective year of the EIT Law,i.e.2008.Art.57,税收优惠的过渡（续）Grandfathering Provisions,对于内资和外资企业都有过渡期的税收优惠问题，不是
19、只有外资企业可以享受；可以享受的是根据国家政策法规可以享受优惠税率或者可以定期减免的旧企业，地方政府给予的照顾、财政返还不在此列；新旧企业可能以营业执照颁发时间为标准：2007年3月16日前领取营业执照的属于旧企业，之后的属于新企业；可以享受过渡不表示可以自动享受，减免税分为备案类和审批类，因此，企业要把握有关的手续办理时间，切莫因为手续问题失去机会。,过渡期要点,第五十七条所规定的特定区域，即五个经济特区、上海浦东新区、西部大开发地区，新设立的国家需要重点扶持的高新技术企业，可以享受过渡期优惠政策，具体办法将由国务院规定。2008年1月1日后，在五个经济特区和上海浦东新区设立的高新技术企业，
20、自投产年度起享受企业所得税“两免三减半”优惠政策。New FIEs which engage in high/new-tech industries encouraged by the State and located in SEZs and Pudong may enjoy tax holiday.继续执行西部大开发地区鼓励类企业所得税优惠政策。Enterprises in encouraged industries located in Western regions would continue to enjoy the existing tax incentives.,税收优惠的过渡
21、（续）Grandfathering Provisions,特定区域的过渡期优惠政策,案例讨论四 Case Study IV,Mainland China,Headquarter,New FIE,Old FIE,Hong Kong,SPV,Old DE,可以预见，未来中国的外资并购以股权并购和股权-资产混合并购居多。Its expected that more M&A transactions would be conducted as equity deal or hybrid equity-asset deal.,案例讨论五 Case Study V,Logistics Notes Cash
22、 flow,Mainland China,FIEProduction+Distribution,Oversea Client,Oversea Vender,Client,FIEProduction,FIEDistribution,Vender,Vender,Client,Oversea Vender,Oversea Client,税负扣除项目Tax Deductions,对外资企业而言，税负扣除项目变化不大。Most rules similar to current law for FIEs.对内资企业而言，税负扣除项目有所减少，如工资等。Domestic Enterprises will f
23、ace less limitation in deducting expenses,e.g.salary.公益性捐赠支出，在年度利润总额12%以内的部分，准予扣除。第九条 Charitable donation could be deducted in the limitation as 12%of annual total profit.Art.9 业务招待费的列支标准在新税法中尚未明确。The limitation of entertainment expenses is not provide under EIT law.,反避税规定Anti-avoidance Provisions,企
24、业与其关联方共同开发、受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按照独立交易原则进行分摊。第四十一条 Cost sharing is allowing in respect of intangible assets 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 企业年度纳税申报时，应当附送年度关联业务往来报告表
25、。税务机关在进行关联业务调查时，企业及其关联方，及有关的其他企业，应当提供相关资料。第四十三条 More stringent requirements on filing and submission of related party information for TP enforcement.Art.43,成本分摊协议Coat Sharing Arrangement(“CSA”),转移定价管理TP enforcement,反避税规定（续）Anti-avoidance Provisions,由居民企业，或者由居民企业和中国居民控制的设立在实际税负明显低于20%或25%的税率水平的国家（地区）
26、的企业，并非由于合理的经营需要而对利润不作分配或者减少分配的，上述利润中应归属于该居民企业的部分，应当计入该居民企业的当期收入。第四十五条 As regards an enterprise which is 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 decr
27、eases the distribution not by virtue of reasonable business operations,the portion of the aforesaid profits attributable to this TRE shall be included in its incomes of the current period.Art.45,受控境外公司规定Controlled Foreign Corporation Rules(“CFC”Rules),反避税规定（续）Anti-avoidance Provisions,受控境外公司规定系税收法规中
28、首次提出，是针对中国企业在海外投资营运而设定的反避税规定。CFC Rules are introduced for the first time to tackle anti-avoidance arrangement of DEs as they invest and operate overseas.,受控境外公司规定Controlled Foreign Corporation Rules(“CFC”Rules),案例讨论六 Case Study VI,Logistics Notes Cash flow,Mainland China,Enterprise,Offshore Co.,Over
29、sea client,Shareholder,反避税规定（续）Anti-avoidance Provisions,企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。第四十六条 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 enterp
30、rise may not deduct them when calculating the taxable income amount.Art.46,资本弱化规定Thin-capitalization Rule,反避税规定（续）Anti-avoidance Provisions,企业实施其他不具有合理商业目的的安排而减少其应纳税收入或者所得额的，税务机关有权按照合理方法调整。第四十七条 General anti-avoidance provision for making adjustments to taxable revenue or taxable income where busine
31、ss transactions are regarded as arranged without reasonable commercial purpose.Art.47 由于反避税条款导致的纳税调整，应当补征税款，并加收利息。第四十八条 Tax adjustment made under the anti-avoidance provisions may be subject to interest levy.Art.48 Where is the implementation rules?,集团公司纳税Tax filling for groups of company,除国务院另有规定外，
32、企业之间不得合并缴纳企业所得税。第五十二条 Enterprises may not pay their enterprise income taxes on a consolidated basis unless it is otherwise prescribed by the State Council.Art.52 目前，仅有部分国务院特批的部分国有企业集团可以合并缴纳所得税。外资企业中国区控股公司是否能按“国民待遇”享受汇总纳税方法还不得而知。Tax consolidated filing is currently allowed for some domestic stat-owne
33、d conglomerates under special approval of the State Council.It 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,企业所得税分月或者分季预缴。企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴。第五十四条 EIT shall on
34、the monthly or quarterly basis,be paid in advance.An 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,主要未确定事项Major uncertain issues,高新技术企业和小型微利企业的认定
35、Recognition of Hi-tech enterprise and low-earning enterprise with small-scale.已经批准设立的企业的认定，按批准日期还是营业执照日期 Old-existed enterprises recognition,i.e.,date of approval,or date of business license.设立在特区的企业，鼓励企业的税收优惠政策的过渡.Transitional tax incentive of enterprises in special zone,of other encouraged enterpr
36、ises.,主要未确定事项Major uncertain issues,其他税前抵扣项目的范围 Scope/range of other deduction items before taxes,etc.以上事项皆需在新法执行情况下说明 All of above-mentioned items shall be expatiated in the rule of implementation of the new EIT law,我们相信，这仅仅是中国税制现代化的一个开始。We believe that this only marks the beginning of long process.,问题&讨论,Questions,Thank you!,Ivan Deng PartnerShanghai RISMO C.P.A.LTDAdd：F8,No.118,Qinghai,Rd.Shanghai 200041 PR ChinaTel：8621-62726100 Fax：8621-62726110Email:Website:,
