國家稅務總局發(fā)布《關于非居民企業(yè)間接轉讓財產企業(yè)所得稅若干問題的公告》（上）

國家稅務總局發(fā)布
《關于非居民企業(yè)間接轉讓財產企業(yè)所得稅若干問題的公告》（上）

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 Ⅰ)

2015年2月3日，國家稅務總局發(fā)布了《關于非居民企業(yè)間接轉讓財產企業(yè)所得稅若干問題的公告》（國家稅務總局公告2015年第7號，以下簡稱“公告”）。公告在規(guī)則上的變化主要體現在三個方面：一是明確了交易對象價值構成、功能風險、經濟實質和交易的可替代性等合理商業(yè)目的判斷因素，使反避稅措施更加聚焦于不具有合理商業(yè)目的的避稅安排，避免對具有商業(yè)實質的交易錯誤使用反避稅條款，提高了稅收執(zhí)法的規(guī)范性。二是引入了多條“安全港規(guī)則”，一方面減輕了企業(yè)的遵從負擔，另一方面給不是避稅行為的商業(yè)活動提供了確定性。三是將強制信息報告義務修改為納稅人或扣繳義務人自主選擇報告信息，減輕了稅企雙方在資料提交審核環(huán)節(jié)的負擔，并通過明確后續(xù)責任來引導納稅人與稅務機關合作解決稅務問題?！豆妗分饕獌热萑缦拢?/p>

The State Administration of Taxation released an Announcement on Issues concerning the Enterprise Income Tax on Income Derived from Indirect Transfer of Properties by Non-resident Enterprises on February 3rd,2015 (the Announcement of the State Administration of Taxation[2015] No.7, hereinafter referred to as ‘the Announcement’). The main changes of rules are embodied in the Announcement for three aspects.First, the factors to decide a reasonable commercial purpose are clearly confirmed as transaction object value composition, functional risk, economic substance and transaction substitutability by the Announcement which makes antitax avoidance measures more focused on the tax avoidance arrangement without a reasonable commercial purpose，avoids abusing anti-tax avoidance provisions against the transactions with economic substance and meanwhile enhances the standardization of tax law enforcement. Secondly, the Announcement introduces several provisions of ‘safe harbours’, which relieves tax compliance burden for the enterprises and guarantees certainty for the business activity without tax avoidance purpose. Thirdly, the mandatory responsibility for information report has been amended to voluntary information report by taxpayers or withholding agent, which relieves the burdens for both tax authorities and the enterprises in documents submission and approval and guides taxpayers and tax authorities to collaborate and resolve tax issues by clarifying follow-up responsibilities. The main contents of the Announcement are as follows:

為進一步規(guī)范和加強非居民企業(yè)間接轉讓中國居民企業(yè)股權等財產的企業(yè)所得稅管理，依據《中華人民共和國企業(yè)所得稅法》（以下稱企業(yè)所得稅法）及其實施條例（以下稱企業(yè)所得稅法實施條例）, 以及《中華人民共和國稅收征收管理法》（以下稱稅收征管法）及其實施細則的有關規(guī)定，現就有關問題公告如下：

To further regulate and strengthen enterprise income tax administration on income deriving from indirect transfer of equity interests or other properties in a Chinese resident enterprise by non-resident enterprises, relevant issues are announced hereby as follows in accordance with the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as ‘the Enterprise Income Tax Law’) and its Implementation Rules(hereinafter referred to as ‘the Implementation Rules of the Enterprise Income Tax Law’), the Tax Collection and Administration Law of the People's Republic of China(hereinafter referred to as ‘the Tax Collection and Administration Law’) and its Implementation Rules.

一、非居民企業(yè)通過實施不具有合理商業(yè)目的的安排，間接轉讓中國居民企業(yè)股權等財產，規(guī)避企業(yè)所得稅納稅義務的，應按照企業(yè)所得稅法第四十七條的規(guī)定，重新定性該間接轉讓交易，確認為直接轉讓中國居民企業(yè)股權等財產。

本公告所稱中國居民企業(yè)股權等財產，是指非居民企業(yè)直接持有，且轉讓取得的所得按照中國稅法規(guī)定，應在中國繳納企業(yè)所得稅的中國境內機構、場所財產，中國境內不動產，在中國居民企業(yè)的權益性投資資產等（以下稱中國應稅財產）。

間接轉讓中國應稅財產，是指非居民企業(yè)通過轉讓直接或間接持有中國應稅財產的境外企業(yè)（不含境外注冊中國居民企業(yè)，以下稱境外企業(yè)）股權及其他類似權益（以下稱股權），產生與直接轉讓中國應稅財產相同或相近實質結果的交易，包括非居民企業(yè)重組引起境外企業(yè)股東發(fā)生變化的情形。間接轉讓中國應稅財產的非居民企業(yè)稱股權轉讓方。

I.The arrangements carried out by non-resident enterprises without reasonable commercial purposes, which indirectly transfer equity interests or other properties in a Chinese resident enterprise to avoid enterprise income tax liability in China, must be re-characterized as direct transfer of equity interests or properties in a Chinese resident enterprise in accordance with Article 47 of the Enterprise Income Tax Law.

Equity interests or other properties in a Chinese resident enterprise are referred to as properties of an establishment situated in China, real properties situated in China, equity investment assets in a Chinese resident enterprise and other properties directly held by a non-resident enterprise and the transfer whose results in the enterprise income tax liability in accordance with Chinese tax laws and regulations (hereinafter referred to as‘China taxable properties’).

Indirect transfer of taxable properties is referred to as the transfer by a non-resident enterprise of equity interests or other similar equity interests(hereinafter referred to as ‘equity interests’)of an overseas enterprise(hereinafter referred to as ‘overseas enterprise’, excluding the Chinese resident enterprises registered overseas) which directly or indirectly holding Chinese taxable properties and the effective result of the transaction is identical or similar if it were a direct transfer of China taxable properties, including alternation of foreign shareholders in the framework of a business restructuring of non-resident enterprises. A nonresident enterprise that indirectly transfers China taxable properties shall be referred to as equity transferor.

二、適用本公告第一條規(guī)定的股權轉讓方取得的轉讓境外企業(yè)股權所得歸屬于中國應稅財產的數額（以下稱間接轉讓中國應稅財產所得），應按以下順序進行稅務處理：

II.The gains derived by an equity transferor who is applicable to Article 1 of the Announcement from the transfer of equity interests in an overseas enterprise and attributed to China taxable properties(hereinafter referred to as ‘indirect transfer income of China taxable properties’), shall be taxed in the following sequence:

（一）對歸屬于境外企業(yè)及直接或間接持有中國應稅財產的下屬企業(yè)在中國境內所設機構、場所財產的數額（以下稱間接轉讓機構、場所財產所得），應作為與所設機構、場所有實際聯系的所得，按照企業(yè)所得稅法第三條第二款規(guī)定征稅；

A. The gains that are attributed to an establishment of an overseas enterprise and its affiliates directly or indirectly holding China taxable properties (hereinafter referred to as ‘indirect transfer income of an establishment’), shall be treated as the income which is effectively connected with such an establishment and taxed in accordance with Paragraph 2 of Article 3 of the Enterprise Income Tax Law;

（二）除適用本條第（一）項規(guī)定情形外，對歸屬于中國境內不動產的數額（以下稱間接轉讓不動產所得），應作為來源于中國境內的不動產轉讓所得，按照企業(yè)所得稅法第三條第三款規(guī)定征稅；

B. Except that the circumstance prescribed in Paragraph 1 of Article 2 applies, the gains that are attributed to the real properties in China (hereinafter referred to as ‘indirect transfer income of real properties’), shall be treated as the income derived from the real property transfer in China and taxed in accordance with Paragraph 3 of Article 3 of the Enterprise Income Tax Law;

（三）除適用本條第（一）項或第（二）項規(guī)定情形外，對歸屬于在中國居民企業(yè)的權益性投資資產的數額（以下稱間接轉讓股權所得），應作為來源于中國境內的權益性投資資產轉讓所得，按照企業(yè)所得稅法第三條第三款規(guī)定征稅。

C.Except that the circumstances prescribed in Paragraph 1 and Paragraph 2 of Article 2 apply, the gains that are attributed to the equity investment assets of a Chinese resident enterprise (hereinafter referred to as‘indirect transfer income of equity interests’), shall be treated as the income derived from the indirect equity transfer in China and taxed in accordance with Paragraph 3 of Article 3 of the Enterprise Income Tax Law.

三、判斷合理商業(yè)目的，應整體考慮與間接轉讓中國應稅財產交易相關的所有安排，結合實際情況綜合分析以下相關因素：

III.In determining the reasonable commercial purpose, all of the arrangements related to the indirect transfer of China taxable properties shall be taken into account as a whole and based on the facts, the following factors shall be analysed comprehensively:

（一）境外企業(yè)股權主要價值是否直接或間接來自于中國應稅財產；

A. Whether the main value of the overseas enterprise's equity interest is directly or indirectly derived from the taxable properties in China;

（二）境外企業(yè)資產是否主要由直接或間接在中國境內的投資構成，或其取得的收入是否主要直接或間接來源于中國境內；

B. Whether the assets of the overseas enterprise mainly directly or indirectly consist of the investment in China or its income is mainly directly or indirectly derived from China;

（三）境外企業(yè)及直接或間接持有中國應稅財產的下屬企業(yè)實際履行的功能和承擔的風險是否能夠證實企業(yè)架構具有經濟實質；

C. Whether the functions actually performed or risks actually assumed by the overseas enterprise or its affiliates directly or indirectly holding China taxable properties can prove the economic substance of the enterprise structure;

（四）境外企業(yè)股東、業(yè)務模式及相關組織架構的存續(xù)時間；

D. The duration of the existence of the shareholders, business model and relevant organizational structure of the overseas enterprise;

（未完待續(xù)）

(To be continued)

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責任編輯：惠 知