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关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知 Circular on Expanding the Applicable Scope of the Policy regarding the Provisional Deferral Treatment for Withholding Tax on Distributed Profits used for Direct Re-investment by Foreign Investors

关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知

Circular on Expanding the Applicable Scope of the Policy regarding the Provisional Deferral Treatment for Withholding Tax on Distributed Profits used for Direct Re-investment by Foreign Investors

财税〔2018〕102号

MOF/SAT [2018] No.102

为贯彻落实党中央、国务院决策部署,进一步鼓励境外投资者在华投资,现就境外投资者以分配利润直接投资暂不征收预提所得税政策问题通知如下:

This Circular is hereby issued to provide the policy regarding the provisional deferral treatment for withholding tax on distributed profits used for direct re-investment by foreign investors, with a view to putting in place decisions and plans of the Central Committee of the Communist Party of China and the State Council and further stimulating investments made in China by foreign investors.

  一、对境外投资者从中国境内居民企业分配的利润,用于境内直接投资暂不征收预提所得税政策的适用范围,由外商投资鼓励类项目扩大至所有非禁止外商投资的项目和领域。

I. The application scope of the policy regarding the provisional deferral treatment for withholding tax on profits distributed by a resident enterprise in China to a foreign investor and then used for direct re-investment in China by the foreign investor, will be expanded, from previously the encouraged category of foreign-invested projects to a larger extent covering all projects and fields from which foreign investments are not banned.

二、境外投资者暂不征收预提所得税须同时满足以下条件:

II. A foreign investor seeking to enjoy the provisional deferral treatment for withholding tax shall satisfy all of the following conditions:

  (一)境外投资者以分得利润进行的直接投资,包括境外投资者以分得利润进行的增资、新建、股权收购等权益性投资行为,但不包括新增、转增、收购上市公司股份(符合条件的战略投资除外)。具体是指:

(I) The investments shall be directly made by the foreign investor with distributed profits, include capital increase, capital injection, equity acquisition and other equity investment made by the foreign investor with distributed profits but exclude share increase, transfer and acquisition of listed enterprises except for eligible strategic investment. Specifically such investments include the following:

  1.新增或转增中国境内居民企业实收资本或者资本公积;

1. Direct increase or increase by transferring of paid-in capital or capital reserves in an existing resident enterprise in China;

2.在中国境内投资新建居民企业;

2. Setup of a new resident enterprise in China;

3.从非关联方收购中国境内居民企业股权;

3. Acquisition of the equity of a resident enterprise in China from any non-related party;

4.财政部、税务总局规定的其他方式。

4. Any other methods stipulated by the Ministry of Finance and the State Administration of Taxation.

境外投资者采取上述投资行为所投资的企业统称为被投资企业。

The enterprises invested by the foreign investor through the above investment activities are collectively referred to as Investee Enterprises.

(二)境外投资者分得的利润属于中国境内居民企业向投资者实际分配已经实现的留存收益而形成的股息、红利等权益性投资收益。

(II) The nature of the profits distributed to the foreign investor shall be equity investment income such as dividends and profit distribution that arise from the distribution of realized retained earnings by the resident enterprise in China to its investor.

(三)境外投资者用于直接投资的利润以现金形式支付的,相关款项从利润分配企业的账户直接转入被投资企业或股权转让方账户,在直接投资前不得在境内外其他账户周转;境外投资者用于直接投资的利润以实物、有价证券等非现金形式支付的,相关资产所有权直接从利润分配企业转入被投资企业或股权转让方,在直接投资前不得由其他企业、个人代为持有或临时持有。

(III) For direct re-investment made by the foreign investor with the profits, if the payment is made in cash, it shall be made directly from the account of the profit-distributing enterprise to the account of the Investee Enterprise or the equity transferor. The payment shall not be made to any other onshore or offshore account prior to direct re-investment. For direct re-investment made by the foreign investor with the profits, if the payment is made in kind such as tangible properties and tradable securities, the ownership of the relevant assets shall be transferred directly from the profit-distributing enterprise to the Investee Enterprise or the equity transferor, and shall not be held or temporarily held by any other enterprise or individual prior to direct re-investment.

三、境外投资者符合本通知第二条规定条件的,应按照税收管理要求进行申报并如实向利润分配企业提供其符合政策条件的资料。利润分配企业经适当审核后认为境外投资者符合本通知规定的,可暂不按照企业所得税法第三十七条规定扣缴预提所得税,并向其主管税务机关履行备案手续。

III. A foreign investor that meets the conditions set forth in Article II hereof shall file a tax return pursuant to pertinent tax administration requirements and provide the profit-distributing enterprise with documents supporting the satisfaction of those conditions. If the profit-distributing enterprise considers that the foreign investor is in conformity with the regulations hereof after reviewing the documents, the profit-distributing enterprise can temporarily defer withholding of the income tax in accordance with Article 37 of the Enterprise Income Tax Law, and perform the record filing procedures with its competent tax authorities.

四、税务部门依法加强后续管理。境外投资者已享受本通知规定的暂不征收预提所得税政策,经税务部门后续管理核实不符合规定条件的,除属于利润分配企业责任外,视为境外投资者未按照规定申报缴纳企业所得税,依法追究延迟纳税责任,税款延迟缴纳期限自相关利润支付之日起计算。

IV. The tax authorities shall strengthen follow-up administration. If any relevant tax authority, through follow-up administration, determines that a foreign investor that has availed the provisional tax deferral treatment fails to meet the required conditions, the foreign investor shall be treated as having failed to file and pay the withholding tax and be subject to late payment interest from the date on which the relevant profits were paid, except where the profit-distributing enterprise is liable.

五、境外投资者按照本通知规定可以享受暂不征收预提所得税政策但未实际享受的,可在实际缴纳相关税款之日起三年内申请追补享受该政策,退还已缴纳的税款。

V. If a foreign investor is eligible for provisional deferral treatment for withholding tax in accordance with this Circular but has paid the tax, it can apply for it retrospectively within three years from the day it actually paid the tax and claim a refund.

六、境外投资者通过股权转让、回购、清算等方式实际收回享受暂不征收预提所得税政策待遇的直接投资,在实际收取相应款项后7日内,按规定程序向税务部门申报补缴递延的税款。

VI. If a foreign investor who has availed the provisional deferral treatment for withholding tax recoups its direct re-investments – through equity transfer, equity buyback, liquidation, or any other means – it shall report and pay the deferred withholding tax to the competent tax authorities within seven days from the actual receipt of the relevant payment.

七、境外投资者享受本通知规定的暂不征收预提所得税政策待遇后,被投资企业发生重组符合特殊性重组条件,并实际按照特殊性重组进行税务处理的,可继续享受暂不征收预提所得税政策待遇,不按本通知第六条规定补缴递延的税款。

VII. After a foreign investor has availed the provisional deferral treatment for withholding tax as set forth herein, if any of its Investee Enterprise undergoes restructuring which qualifies for special restructuring and is processed based on special restructuring tax treatment, the foreign investor can continue to enjoy the provisional deferral treatment for withholding tax and is not obliged to pay the deferred tax in accordance with Article VI hereof.

八、本通知所称“境外投资者”,是指适用《企业所得税法》第三条第三款规定的非居民企业;本通知所称“中国境内居民企业”,是指依法在中国境内成立的居民企业。

VIII. The term “foreign investor” as used herein refers to the non-resident enterprise set forth in paragraph 3, Article 3 of the Enterprise Income Tax Law.  The term “resident enterprise in China” as used herein refers to the resident enterprise incorporated in China in accordance with the law.

九、本通知自2018年1月1日起执行。

IX. This Circular shall be implemented as of January 1st, 2018.

 

关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围有关问题的公告

Announcement on Issues Concerning Expanding the Applicable Scope of the Policy regarding the Provisional Deferral Treatment for Withholding Tax on Distributed Profits used for Direct Re-investment by Foreign Investors

国家税务总局公告2018年第53号

SAT [2018] No.53

   根据国务院决定,财政部、国家税务总局、国家发展和改革委员会、商务部联合发布了《关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知》(财税〔2018〕102号,以下称《通知》),对境外投资者从中国境内居民企业分配的利润,用于境内直接投资暂不征收预提所得税政策的适用范围,由外商投资鼓励类项目扩大至所有非禁止外商投资的项目和领域。现对有关执行问题公告如下:

According to the decision of the State Council, the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Commerce have jointly issued the Circular on Expanding the Applicable Scope of the Policy regarding the Provisional Deferral Treatment for Withholding Tax on Distributed Profits used for Direct Re-investment by Foreign Investors (MOF/SAT [2018] No.102, hereinafter referred to as the "Circular"), stating that the application scope of the policy regarding the provisional deferral treatment for withholding tax on profits distributed by a resident enterprise in China to a foreign investor and then used for direct re-investment in China by the foreign investor, will be expanded, from previously the encouraged category of foreign-invested projects to a larger extent covering all projects and fields from which foreign investments are not banned. The issues relating to the implementation of the Circular are hereby announced as follows:


  一、境外投资者以分得的利润用于补缴其在境内居民企业已经认缴的注册资本,增加实收资本或资本公积的,属于符合“新增或转增中国境内居民企业实收资本或者资本公积”情形。

I. Where a foreign investor uses the distributed profits to makes up the payment of the registered capital subscribed in a resident enterprise in China or increase the paid-in capital or capital reserves, it shall fall into the scope of “direct increase or increase by transferring of paid-in capital or capital reserves in an existing resident enterprise in China”.

二、境外投资者按照金融主管部门的规定,通过人民币再投资专用存款账户划转再投资资金,并在相关款项从利润分配企业账户转入境外投资者人民币再投资专用存款账户的当日,再由境外投资者人民币再投资专用存款账户转入被投资企业或股权转让方账户的,视为符合“境外投资者用于直接投资的利润以现金形式支付的,相关款项从利润分配企业的账户直接转入被投资企业或股权转让方账户,在直接投资前不得在境内外其他账户周转”的规定。

II. Where a foreign investor, in accordance with the regulations of the financial authorities, uses the special deposit account for RMB re-investment for transfer of the re-investment funds, and transfers the re-investment funds to the account of the Investee Enterprise or the equity transferor through the special deposit account for RMB re-investment of the foreign investor on the same date of receiving such re-investment funds in the special deposit account from the profit-distributing enterprise, it shall be deemed as meeting the requirements of “for direct re-investment made by the foreign investor with the profits, if the payment is made in cash, it shall be made directly from the account of the profit-distributing enterprise to the account of the Investee Enterprise or the equity transferor. The payment shall not be made to any other onshore or offshore account prior to direct re-investment.”
  三、按照《通知》第四条或者第六条规定补缴税款的,境外投资者可按照有关规定享受税收协定待遇,但是仅可适用相关利润支付时有效的税收协定。后续税收协定另有规定的,按后续税收协定执行。

III. If a foreign investor makes up the tax payment in accordance with Article IV or Article VI of the Circular, it can enjoy the treatment of tax treaties in accordance with the relevant regulations, but only the tax treaties in effect at the time of payment of relevant profits are applicable. If any subsequent tax treaty provides otherwise, the subsequent tax treaty shall prevail.

四、境外投资者按照《通知》第三条规定享受暂不征税政策时,应当填写《非居民企业递延缴纳预提所得税信息报告表》(附件),并提交给利润分配企业。

IV. Where a foreign investor seeks to enjoy the provisional tax deferral treatment in accordance with Article III of the Circular, it shall fill out the Information Report Form of the Non-resident Enterprise for Withholding Tax Deferral Treatment (Appendix) and submit the Form to the profit-distributing enterprise.
  境外投资者按照《通知》第五条规定追补享受暂不征税政策时,应向利润分配企业主管税务机关提交《非居民企业递延缴纳预提所得税信息报告表》以及相关合同、支付凭证等办理退税的其他资料。

Where a foreign investor retrospectively seeks to enjoy the provisional tax deferral treatment in accordance with Article V of the Circular, it shall submit the Information Report Form of the Non-resident Enterprise for Withholding Tax Deferral Treatment and related contracts, payment vouchers and other documents supporting the tax refund to the tax authority in charge of the profit-distributing enterprise .
  境外投资者按照《通知》第四条或者第六条规定补缴税款时,应当填写《中华人民共和国扣缴企业所得税报告表》,并提交给利润分配企业主管税务机关。

Where a foreign investor makes up the tax payment in accordance with Article IV or Article VI of the Circular, it shall fill out the Enterprise Income Tax Withholding Report Form of the People’s Republic of China and submit the Form to the tax authority in charge of the profit-distributing enterprise.
  五、利润分配企业应当按照《通知》第三条规定审核境外投资者提交的资料信息,并确认以下结果后,执行暂不征税政策:

V. The profit-distributing enterprise shall review the information submitted by foreign investor in accordance with Article III of the Circular, and implement the provisional tax deferral treatment policy after confirming the followings:
  (一)境外投资者填报的信息完整,没有缺项;

(I) The information provided by the foreign investor is complete and no items are missing;
  (二)利润实际支付过程与境外投资者填报信息吻合;

(II) The actual profit payment process is consistent with the information filled in by the foreign investor;
  (三)境外投资者填报信息涉及利润分配企业的内容真实、准确。

(III) The information filled in by the foreign investor concerning the profit-distributing enterprise is true and accurate.
  六、利润分配企业已按照《通知》第三条规定执行暂不征税政策的,应在实际支付利润之日起7日内,向主管税务机关提交以下资料:

VI. If the profit-distributing enterprise has implemented the provisional tax deferral treatment policy in accordance with Article III of the Circular, it shall submit the following documents to the competent tax authority within seven days from the date of actual payment of profits:
  (一)由利润分配企业填写的《中华人民共和国扣缴企业所得税报告表》;

(I) The Enterprise Income Tax Withholding Report Form of the People’s Republic of China filled out by the profit-distributing enterprise;
  (二)由境外投资者提交并经利润分配企业补填信息后的《非居民企业递延缴纳预提所得税信息报告表》。

(II) The Information Report Form of the Non-resident Enterprise for Withholding Tax Deferral Treatment submitted by the foreign investor and further filled out by the profit-distributing enterprise.
  利润分配企业主管税务机关应在收到《非居民企业递延缴纳预提所得税信息报告表》后10个工作日内,向《通知》第二条第一项规定的被投资企业(以下称被投资企业)主管税务机关或其他相关税务机关发送《非居民企业税务事项联络函》,转发相关信息。

The tax authority in charge of the profit-distributing enterprise shall, within ten working days after receiving the Information Report Form of the Non-resident Enterprise for Withholding Tax Deferral Treatment, send the Contact Letter of the Non-resident Enterprise on Tax Matters to the tax authority in charge of the investee enterprise (hereinafter, the “Investee Enterprise”) or any other relevant tax authority set forth in paragraph 1, Article II of the Circular  and forward relevant information.
  七、被投资企业主管税务机关或者其他税务机关发现以下情况的,应在5个工作日内以《非居民企业税务事项联络函》反馈给利润分配企业主管税务机关:

VII. If the tax authority in charge of the Investee Enterprise or any other relevant tax authority discovers the following, it shall send the feedback to the tax authority in charge of the profit-distributing enterprise through the Contact Letter of the Non-resident Enterprise on Tax Matters:

 (一)被投资企业不符合享受暂不征税政策条件的相关事实或信息;

(I) Relevant facts or information that the Investee Enterprise fails to satisfy the conditions for the provisional tax deferral treatment;
  (二)境外投资者处置已享受暂不征税政策的投资的相关事实或信息。

(II) Facts or information related to the foreign investor’s disposal of investments that have availed the provisional tax deferral treatment.
  八、主管税务机关在税务管理中可以依法要求境外投资者、利润分配企业、被投资企业、股权转让方等相关单位或个人限期提供与境外投资者享受暂不征税政策相关的资料和信息。

VIII. In tax administration, the competent tax authority can require foreign investors, profit-distributing enterprises, Investee Enterprises, equity transferors and other relevant entities or individuals to provide documents and information related to the foreign investor’s availing of the provisional tax deferral treatment within a time limit in accordance with the law.
  九、利润分配企业未按照本公告第五条审核确认境外投资者提交的资料信息,致使不应享受暂不征税政策的境外投资者实际享受了暂不征税政策的,利润分配企业主管税务机关依照有关规定追究利润分配企业应扣未扣税款的责任,并依法向境外投资者追缴应当缴纳的税款。

IX. If a profit-distributing enterprise fails to review and confirm the information submitted by the foreign investor in accordance with Article V hereof, as a result of which, the foreign investor that is not eligible for the provisional tax deferral treatment has availed the provisional tax deferral treatment, the tax authority in charge of the profit-distributing enterprise shall hold the profit-distributing enterprise liable for the tax that should have been withheld and recover the tax payable by the foreign investor in accordance with the law.
  十、境外投资者填报信息有误,致使其本不应享受暂不征税政策,但实际享受暂不征税政策的,利润分配企业主管税务机关依照《通知》第四条规定处理。

X. If any information filled in by a foreign investor is incorrect, as a result of which, it has availed the provisional tax deferral treatment though it is not eligible for such treatment, the tax authority in charge of the profit-distributing enterprise shall process the matter in accordance with Article IV of the Circular.
  十一、境外投资者部分处置持有的包含已享受暂不征税政策和未享受暂不征税政策的同一项中国境内居民企业投资,视为先行处置已享受暂不征税政策的投资。

XI. If an investment made to a resident enterprise in China is partially disposed of by a foreign investor, and part of the investment has availed the provisional tax deferral treatment and part of the investment has not yet availed the provisional tax deferral treatment, the part of the investment that has availed the provisional tax deferral treatment shall be deemed having been disposed of first.

境外投资者未按照《通知》第六条规定补缴递延税款的,利润分配企业主管税务机关追究境外投资者延迟缴纳税款责任,税款延迟缴纳期限自实际收取相关款项后第8日(含第8日)起计算。

If a foreign investor fails to make up the payment of the deferred tax in accordance with Article VI of the Circular, the tax authority in charge of the profit-distributing enterprise shall hold the foreign investor liable for the tax payment delay. The delay in tax payment shall be calculated from the eighth (inclusive) day after the actual receipt of the relevant payment.
  十二、境外投资者、利润分配企业可以委托代理人办理本公告规定的相关事项,但应当向主管税务机关提供书面委托证明。

XII. The foreign investors and profit-distributing enterprises can entrust their agents to process the relevant matters stipulated in this Announcement, provided that they provide written entrustment certificates to the competent tax authorities.
  十三、本公告自2018年1月1日起施行。

XIII. This Announcement shall be implemented as of January 1st, 2018.