國家稅務(wù)總局發(fā)布《關(guān)于居民企業(yè)報告境外投資和所得信息有關(guān)問題的公告》

國家稅務(wù)總局發(fā)布《關(guān)于居民企業(yè)報告境外投資和所得信息有關(guān)問題的公告》

State Administration of Taxation Released an Announcement on Relevant Issues concerning Reporting Foreign Investment and Foreign Income of Resident Enterprises

按照《中華人民共和國企業(yè)所得稅法》的規(guī)定，居民企業(yè)應(yīng)當(dāng)就其來源于中國境內(nèi)、境外的所得繳納企業(yè)所得稅。自該法2008年實(shí)施以來，盡管稅務(wù)機(jī)關(guān)制定和發(fā)布了相關(guān)表格填報、資料提供等程序性規(guī)定，對于引導(dǎo)和促進(jìn)納稅人遵從起到了一定的積極作用，但普遍反映信息要求不系統(tǒng)、不細(xì)致，還不能滿足準(zhǔn)確執(zhí)行稅法的需要。經(jīng)廣泛征求意見，國家稅務(wù)總局于2014年6月30日發(fā)布《關(guān)于居民企業(yè)報告境外投資和所得信息有關(guān)問題的公告》（以下簡稱“公告”），對居民企業(yè)境外投資和所得信息報告內(nèi)容與方式進(jìn)行規(guī)范。公告適用于居民企業(yè)發(fā)生規(guī)定的境外投資、取得境外所得和非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所取得發(fā)生在境外，但與其所設(shè)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得。據(jù)國家稅務(wù)總局國際稅務(wù)司相關(guān)負(fù)責(zé)人介紹，公告以促進(jìn)稅收遵從和加強(qiáng)稅收風(fēng)險管理為導(dǎo)向，兼顧減輕納稅人負(fù)擔(dān)，對不同稅收風(fēng)險設(shè)置不同信息需求、采取不同信息收集手段，稅務(wù)機(jī)關(guān)將努力為納稅人報告信息提供便利，及時受理并依法保密，減少納稅人履行報告義務(wù)的后顧之憂。公告的主要內(nèi)容如下：

Resident enterprises shall pay the enterprise income tax based on the taxable income deriving from both inside and outside the territory of China in accordance with the Enterprise Income Tax Law of People's Republic of China. Although the procedural rules on filling and submitting the relevant forms and documents are formulated and published by tax authorities since the implementation of the Enterprise Income Tax Law of People's Republic of China in 2008, which is playing a relatively active role in leading and encouraging tax compliance of taxpayers, it is generally reflected that the information inquired is not systematic and concrete enough to meet the need of accurate tax law enforcement. With widely soliciting opinions, the State Administration of Taxation issued an Announcement on Relevant Issues concerning Reporting Foreign Investment and Foreign Income of Resident Enterprises （hereinafter referred to as 'the Announcement '）on June 30th, 2014, aiming at standardizing the reporting contents and methods of foreign investment and foreign income by resident enterprises. The Announcement shall apply to the resident enterprises making foreign investment and deriving foreign income, as well as non-resident enterprises deriving foreign income which is effectively connected with the place of business they have established in China. According to certain officer of International Department of the SAT, the Announcement is formulated with the guideline of promoting tax compliance and strengthening tax risk management, and meanwhile relieving tax burden for taxpayers; different tax risk shall be set up with different information requirement and adopted with different methods to collect, and tax authorities shall facilitate information reporting for taxpayers at most, accept and handle the procedure punctually and meanwhile keep it confidential according to the law, which much relieve the concerns of taxpayers for performing the obligation of tax reporting. The main contents of the Announcement are as follows:

為規(guī)范居民企業(yè)境外投資和所得信息報告的內(nèi)容和方式，根據(jù)《中華人民共和國稅收征收管理法》（以下簡稱稅收征管法）及其實(shí)施細(xì)則、《中華人民共和國企業(yè)所得稅法》（以下簡稱企業(yè)所得稅法）及其實(shí)施條例等有關(guān)規(guī)定，現(xiàn)就居民企業(yè)報告境外投資和所得信息有關(guān)問題公告如下：

To standardize the reporting contents and methods of foreign investment and foreign income of resident enterprises, in accordance with the Tax Collection and Administration Law of People's Republic of China(Hereinafter referred to as the Tax Collection and Administration Law) and its Implementation Rules, the Enterprise Income Tax Law of People's Republic of China (Hereinafter referred to as the Enterprise Income Tax Law) and its Implementation Rules, now relevant issues concerning reporting foreign investment and foreign income of resident enterprises are circularized as follows:

一、居民企業(yè)成立或參股外國企業(yè)，或者處置已持有的外國企業(yè)股份或有表決權(quán)股份，符合以下情形之一，且按照中國會計(jì)制度可確認(rèn)的，應(yīng)當(dāng)在辦理企業(yè)所得稅預(yù)繳申報時向主管稅務(wù)機(jī)關(guān)填報《居民企業(yè)參股外國企業(yè)信息報告表》（附件1）：

I. The resident enterprises that have incorporated or participated in or disposed of an existing shares or voting shares in foreign companies are required to submit the Information Form on Foreign Participation of Resident Enterprise（Attachment 1） to the competent tax authorities when declaring the enterprise income tax advance payment, provided that the resident enterprises meet one of the following circumstances and the foreign investment and foreign income could be recognized according to the accounting system of China:

（一）在本公告施行之日，居民企業(yè)直接或間接持有外國企業(yè)股份或有表決權(quán)股份達(dá)到10%（含）以上；

A. The direct or indirect participation of the resident enterprise in a foreign company exceeds 10% (inclusive 10%) of shares or voting shares of the foreign company on the day the Announcement comes into force;

（二）在本公告施行之日后，居民企業(yè)在被投資外國企業(yè)中直接或間接持有的股份或有表決權(quán)股份自不足10%的狀態(tài)改變?yōu)檫_(dá)到或超過10%的狀態(tài)；

B. The direct or indirect participation of the resident enterprise in a foreign company is increased from less than 10% of shares or voting shares of the foreign company to 10% or more after the date of the enforcement of the Announcement; and

（三）在本公告施行之日后，居民企業(yè)在被投資外國企業(yè)中直接或間接持有的股份或有表決權(quán)股份自達(dá)到或超過10%的狀態(tài)改變?yōu)椴蛔?0%的狀態(tài)。

C. The direct or indirect participation of the resident enterprise in a foreign company is decreased from 10% or more of shares or voting shares of the foreign company to less than 10% after the date of the enforcement of the Announcement.

二、居民企業(yè)在辦理企業(yè)所得稅年度申報時，還應(yīng)附報以下與境外所得相關(guān)的資料信息：

II. When the resident enterprise is making the annual enterprise income tax declaration, the following documents related to its foreign income shall be submitted as well:

（一）有適用企業(yè)所得稅法第四十五條情形或者需要適用《特別納稅調(diào)整實(shí)施辦法（試行）》（國稅發(fā)〔2009〕2號文件印發(fā)）第八十四條規(guī)定的居民企業(yè)填報《受控外國企業(yè)信息報告表》（附件2）；

A. The resident enterprise in cases where the Article 45 of the Enterprise Income Tax Law or the Article 84 of the Implementation Rules (Interim) of Special Tax Adjustment (Guo Shui Fa [2009] No.2) applies, is required to submit the Information Form on Controlled Foreign Company（Attachment 2）;

（二）納入企業(yè)所得稅法第二十四條規(guī)定抵免范圍的外國企業(yè)或符合企業(yè)所得稅法第四十五條規(guī)定的受控外國企業(yè)按照中國會計(jì)制度編報的年度獨(dú)立財(cái)務(wù)報表。

B. The foreign company within the credit scope of the Article 24 of the Enterprise Income Tax Law or the controlled foreign company which is in conformity with the Article 45 of the Enterprise Income Tax Law is required to submit the annual financial independent statements in accordance with Chinese accounting system.

三、在稅務(wù)檢查（包括納稅評估、稅務(wù)審計(jì)及特別納稅調(diào)整調(diào)查等）時，主管稅務(wù)機(jī)關(guān)可以要求居民企業(yè)限期報告與其境外所得相關(guān)的必要信息。

Ⅲ. While making taxation inspection (inclusive tax assessment, tax audit and special tax adjustment investigation), the competent tax authority may require the resident enterprise to report the necessary information related to foreign income before the deadline.

四、居民企業(yè)能夠提供合理理由，證明確實(shí)不能按照本辦法規(guī)定期限報告境外投資和所得信息的，可以依法向主管稅務(wù)機(jī)關(guān)提出延期要求。限制提供相關(guān)信息的境外法律規(guī)定、商業(yè)合同或協(xié)議，不構(gòu)成合理理由。

IV. The date for submitting the information forms can be extended if the resident enterprise can present a reasonable reason to the competent tax authority to explain the failure of reporting information of foreign investment and foreign income within the time limit specified by the Announcement. However, foreign laws and regulations, commercial contract or agreement prohibiting provision of such information do not constitute a reasonable reason.

五、主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)為納稅人報告境外投資和所得信息提供便利，及時受理納稅人報告的各類信息，并依法保密。

V. The competent tax authority shall provide convenience for taxpayers reporting foreign investment and foreign income, all information reported by taxpayers shall be accepted in time and kept confidential?according to the law.

六、居民企業(yè)未按照本辦法規(guī)定報告境外投資和所得信息，經(jīng)主管稅務(wù)機(jī)關(guān)責(zé)令限期改正，逾期仍不改正的，主管稅務(wù)機(jī)關(guān)可根據(jù)稅收征管法及其實(shí)施細(xì)則以及其他有關(guān)法律、法規(guī)的規(guī)定，按已有信息合理認(rèn)定相關(guān)事實(shí)，并據(jù)以計(jì)算或調(diào)整應(yīng)納稅款。

VI. The resident enterprise that fails to report information of foreign investment and foreign income according to the Announcement shall be ordered to make corrections within a time limit specified by the competent tax authority. Relevant facts must be ascertained reasonably and payable tax must be calculated or adjusted in accordance with the Tax Collection and Administration Law and its Implementation Rules as well as other relevant laws and regulations if the resident enterprise fails to make the corrections within the time limit.

七、非居民企業(yè)在境內(nèi)設(shè)立機(jī)構(gòu)、場所，取得發(fā)生在境外但與其所設(shè)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得的，參照本公告規(guī)定報告相關(guān)信息。

Ⅶ. Non-resident enterprises deriving foreign income which is effectively connected with the place of business they have established in China, shall report relevant information prescribed by the Announcement.

八、本公告自2014年9月1日起施行。在施行之日以前發(fā)生，但與施行之日以后應(yīng)報告信息相關(guān)或者屬于施行之日以后納稅年度的應(yīng)報告信息，仍適用本公告規(guī)定?！秶叶悇?wù)總局關(guān)于印發(fā)〈中華人民共和國企業(yè)年度關(guān)聯(lián)業(yè)務(wù)往來報告表〉的通知》（國稅發(fā)［2008］114號）所附《對外投資情況表》同時廢止。

Ⅷ. The Announcement shall be implemented since September 1st, 2014. The information that occurs prior to the date of the enforcement of the Announcement but related to the reporting information or occurring after the date of the enforcement of the Announcement, shall apply to the regulations specified by the Announcement. Statement of Foreign Investment attached to the Circular Issued by the State Administration of Taxation concerning Report Form of Enterprise's Annual Associated Business Transactions (Guo Shui Fa [2008] No. 114) shall be repealed simultaneously.

附件：1.居民企業(yè)參股外國企業(yè)信息報告表（略）

Attachment: 1. Information Form on Foreign Participation of Resident Enterprise (omit)

2.受控外國企業(yè)信息報告表（略）

2. Information Form on Controlled Foreign Company (omit)

翻譯：張 瑛

審定：鄧力平

Translator: Ying Zhang Proofreader: Liping Deng

責(zé)任編輯：惠 知