國(guó)家稅務(wù)總局發(fā)布《關(guān)于非居民企業(yè)間接轉(zhuǎn)讓財(cái)產(chǎn)企業(yè)所得稅若干問(wèn)題的公告 》（中）

State Administration of Taxation Released an Announcement on Issues concerning the Enterprise Income Tax on Income Deriving from Indirect Transfer of Properties by Nonresident Enterprises(Part Ⅱ)

（接上期）

(Continued)

（五）間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易在境外應(yīng)繳納所得稅情況；

E. The foreign income tax situation concerning the indirect transfer of China taxable properties;

（六）股權(quán)轉(zhuǎn)讓方間接投資、間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易與直接投資、直接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易的可替代性；

F. The substitutability of indirect investment, indirect transfer of China taxable properties with direct investment, direct transfer of China taxable properties among equity interest transferors;

（七）間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)所得在中國(guó)可適用的稅收協(xié)定或安排情況；

G. The application of a tax treaty or an arrangement to the indirect transfer income of China taxable properties;

（八）其他相關(guān)因素。

H. Other related factors.

四、除本公告第五條和第六條規(guī)定情形外，與間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)相關(guān)的整體安排同時(shí)符合以下情形的，無(wú)需按本公告第三條進(jìn)行分析和判斷，應(yīng)直接認(rèn)定為不具有合理商業(yè)目的：

IV. Without analysis of the factors mentioned by Article 3 and unless otherwise provided in Article 5 and Article 6 of the Announcement, the whole arrangements related to the indirect transfer of China taxable properties shall be considered not to have reasonable commercial purposes if all of the following conditions are met simultaneously:

（一） 境外企業(yè)股權(quán)75%以上價(jià)值直接或間接來(lái)自于中國(guó)應(yīng)稅財(cái)產(chǎn)；

A. 75% or more of the equity interests of the overseas enterprise is directly or indirectly derived from China taxable properties;

（二） 間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易發(fā)生前一年內(nèi)任一時(shí)點(diǎn)，境外企業(yè)資產(chǎn)總額（不含現(xiàn)金）的90%以上直接或間接由在中國(guó)境內(nèi)的投資構(gòu)成，或間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易發(fā)生前一年內(nèi)，境外企業(yè)取得收入的90%以上直接或間接來(lái)源于中國(guó)境內(nèi)；

B. 90% or more of the total assets (excluding cash) of the overseas enterprise directly or indirectly consist of the investment in China, or 90% or more of the income of the overseas enterprise is directly or indirectly derived from China at any time of the preceding year of the indirect transfer of China taxable properties;

（三）境外企業(yè)及直接或間接持有中國(guó)應(yīng)稅財(cái)產(chǎn)的下屬企業(yè)雖在所在國(guó)家（地區(qū)）登記注冊(cè)，以滿足法律所要求的組織形式，但實(shí)際履行的功能及承擔(dān)的風(fēng)險(xiǎn)有限，不足以證實(shí)其具有經(jīng)濟(jì)實(shí)質(zhì)；

C. Despite the incorporation in a foreign country (region) by the overseas enterprise and its affiliates directly or indirectly holding China taxable properties to satisfy legal requirements of organizational structures, an overseas enterprise cannot sufficiently prove its economic substance taking into account its functions actually performed and risks actually assumed;

（四）間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易在境外應(yīng)繳所得稅稅負(fù)低于直接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易在中國(guó)的可能稅負(fù)。

D. The income tax liability outside China on indirect transfer of China taxable properties is less than that imposed by China on the direct transfer of China taxable properties.

五、與間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)相關(guān)的整體安排符合以下情形之一的，不適用本公告第一條的規(guī)定：

V. Article 1 of this Announcement shall be not applicable if the overall arrangement relevant to the indirect transfer of China taxable properties meets any of the following circumstances:

（一）非居民企業(yè)在公開(kāi)市場(chǎng)買(mǎi)入并賣(mài)出同一上市境外企業(yè)股權(quán)取得間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)所得；

A. The gains on disposal of China taxable properties of the overseas listed enterprise acquired by a non-resident enterprise from the open market;

（二）在非居民企業(yè)直接持有并轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)的情況下，按照可適用的稅收協(xié)定或安排的規(guī)定，該項(xiàng)財(cái)產(chǎn)轉(zhuǎn)讓所得在中國(guó)可以免予繳納企業(yè)所得稅。

B. The gains on disposal of China taxable properties directly held by a non-resident enterprise are not subject to the enterprise income tax in China in accordance with an applicable tax treaty or tax arrangement.

六、間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)同時(shí)符合以下條件的，應(yīng)認(rèn)定為具有合理商業(yè)目的：

VI. If the indirect transfer of China taxable properties meets the following requirements simultaneously, it shall be considered to have reasonable commercial purpose:

（一）交易雙方的股權(quán)關(guān)系具有下列情形之一：

1. 股權(quán)轉(zhuǎn)讓方直接或間接擁有股權(quán)受讓方80%以上的股權(quán)；

2. 股權(quán)受讓方直接或間接擁有股權(quán)轉(zhuǎn)讓方80%以上的股權(quán)；

3. 股權(quán)轉(zhuǎn)讓方和股權(quán)受讓方被同一方直接或間接擁有80%以上的股權(quán)。

境外企業(yè)股權(quán)50%以上（不含50%）價(jià)值直接或間接來(lái)自于中國(guó)境內(nèi)不動(dòng)產(chǎn)的，本條第（一）項(xiàng)第1、2、3目的持股比例應(yīng)為100%。

上述間接擁有的股權(quán)按照持股鏈中各企業(yè)的持股比例乘積計(jì)算。

A. The equity relationship between transaction parties meets any of the following circumstances:

a. The equity transferor holds directly or indirectly 80% or more of the equity interests in the equity transferee;

b. The equity transferee holds directly or indirectly 80% or more of the equity interests in the equity transferor;

c. The equity transferor and transferee are held directly or indirectly 80% or more of the equity interests by the same party.

In a case in which more than 50% (exclusive of 50%) of the equity value of the overseas enterprise is directly or indirectly derived from the real properties in China, the equity percentage mentioned by Item 1, 2, 3 of Subparagraph 1 of Article 6 shall be regarded as 100%.

The above indirect equity percentage shall be calculated by multiplying the equity percentage of each enterprise in the shareholding chain.

（二）本次間接轉(zhuǎn)讓交易后可能再次發(fā)生的間接轉(zhuǎn)讓交易相比在未發(fā)生本次間接轉(zhuǎn)讓交易情況下的相同或類(lèi)似間接轉(zhuǎn)讓交易，其中國(guó)所得稅負(fù)擔(dān)不會(huì)減少。

B. The income tax liability in China on any subsequent indirect transfer carried out after the indirect transfer in question would not be less than the Chinese income tax liability on the same or similar indirect transfer if it were carried out before the indirect transfer in question.

（三）股權(quán)受讓方全部以本企業(yè)或與其具有控股關(guān)系的企業(yè)的股權(quán)（不含上市企業(yè)股權(quán)）支付股權(quán)交易對(duì)價(jià)。

C. The considerations paid by the equity transferee for the indirect transfer merely consist of the transferee's shares or the shares of its controlled subsidiaries (the listed shares excluded).

七、間接轉(zhuǎn)讓機(jī)構(gòu)、場(chǎng)所財(cái)產(chǎn)所得按照本公告規(guī)定應(yīng)繳納企業(yè)所得稅的，應(yīng)計(jì)入納稅義務(wù)發(fā)生之日所屬納稅年度該機(jī)構(gòu)、場(chǎng)所的所得，按照有關(guān)規(guī)定申報(bào)繳納企業(yè)所得稅。

VII. Where the indirect transfer income of an establishment is subject to the enterprise income tax in accordance with the Announcement, it shall be included in the taxable income of the establishment in the tax year when the tax liability arises, and it shall be declared and paid enterprise income tax according to relevant regulations.

八、間接轉(zhuǎn)讓不動(dòng)產(chǎn)所得或間接轉(zhuǎn)讓股權(quán)所得按照本公告規(guī)定應(yīng)繳納企業(yè)所得稅的，依照有關(guān)法律規(guī)定或者合同約定對(duì)股權(quán)轉(zhuǎn)讓方直接負(fù)有支付相關(guān)款項(xiàng)義務(wù)的單位或者個(gè)人為扣繳義務(wù)人。

VIII. Where the indirect transfer income of real properties or equity interests are subject to the enterprise income tax in accordance with the Announcement, the entity or individual obligated directly by law or contract to make payments to the equity transferor shall be withholding agent.

扣繳義務(wù)人未扣繳或未足額扣繳應(yīng)納稅款的，股權(quán)轉(zhuǎn)讓方應(yīng)自納稅義務(wù)發(fā)生之日起7日內(nèi)向主管稅務(wù)機(jī)關(guān)申報(bào)繳納稅款，并提供與計(jì)算股權(quán)轉(zhuǎn)讓收益和稅款相關(guān)的資料。主管稅務(wù)機(jī)關(guān)應(yīng)在稅款入庫(kù)后30日內(nèi)層報(bào)稅務(wù)總局備案。

扣繳義務(wù)人未扣繳，且股權(quán)轉(zhuǎn)讓方未繳納應(yīng)納稅款的，主管稅務(wù)機(jī)關(guān)可以按照稅收征管法及其實(shí)施細(xì)則相關(guān)規(guī)定追究扣繳義務(wù)人責(zé)任；但扣繳義務(wù)人已在簽訂股權(quán)轉(zhuǎn)讓合同或協(xié)議之日起30日內(nèi)按本公告第九條規(guī)定提交資料的，可以減輕或免除責(zé)任。

Where the withholding agent fails to withhold the tax due, the equity transferor shall report and pay the tax to the competent tax authority within 7 days from the date when the tax liability arises and the documents relating to the calculation of the equity transfer income and tax payable shall be followed. The competent tax authority is required to report level by level to the State Administration of Taxation for filing within 30 days after the tax due has been transferred to the state treasury.

If neither the withholding agent withholds nor the equity transferor pays the tax due, the competent tax authority may impose interest and penalties on the withholding agent according to the Tax Collection and Administration Law and its Implementation Rules; however, if relevant documents have been submitted by the withholding agent within 30 days from the date when the equity transfer contract or agreement is concluded in accordance with Article 9 of the Announcement, the withholding agent may be abated or exempted from the liability.

九、間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)的交易雙方及被間接轉(zhuǎn)讓股權(quán)的中國(guó)居民企業(yè)可以向主管稅務(wù)機(jī)關(guān)報(bào)告股權(quán)轉(zhuǎn)讓事項(xiàng)，并提交以下資料：

（一）股權(quán)轉(zhuǎn)讓合同或協(xié)議（為外文文本的需同時(shí)附送中文譯本，下同）；

（二）股權(quán)轉(zhuǎn)讓前后的企業(yè)股權(quán)架構(gòu)圖；

（三）境外企業(yè)及直接或間接持有中國(guó)應(yīng)稅財(cái)產(chǎn)的下屬企業(yè)上兩個(gè)年度財(cái)務(wù)、會(huì)計(jì)報(bào)表；

（四）間接轉(zhuǎn)讓中國(guó)應(yīng)稅財(cái)產(chǎn)交易不適用本公告第一條的理由。

IX. Transaction parties of the indirect transfer of China taxable properties and Chinese resident enterprise whose equity interests has been indirectly transferred may report the equity transfer issue to the competent tax authority, the following documents shall be submitted:

A. Equity transfer contract or agreement (Chinese translations shall be attached to the contract or agreement in foreign language, the same below);

B. Enterprise equity structure before and after the equity transfer;

C. The financial and accounting statements of the last two years of the overseas enterprise and its affiliates which directly or indirectly hold the taxable properties in China;

D. An explanation for the reasons why Article 1 of the Announcement is not applicable to the indirect transfer of China taxable properties.

（未完待續(xù)）

(To be continued)

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責(zé)任編輯：惠 知