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国家税务总局关于非居民企业股权转让适用特殊性税务处理有关问题的公告

Announcement of the State Administration of Taxation on Relevant Issues Concerning Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer

Announcement No. 72 [2013] of the State Administration of Taxation

In order to regulate and strengthen the administration of special taxation treatment applicable to non-resident enterprises’ equity transfer, in accordance with the relevant provisions of the Enterprise Income Tax Law of the People’s Republic of China, the Regulations on its Implementation, and the Notice of the Ministry of Finance and the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment on Enterprise Reorganization (No.59 [2009] of the Ministry of Finance, hereinafter referred to as “the Notice”), the relevant issues are hereby announced as below:

I. “Equity transfer” as referred to herein shall mean occurrence of the circumstances for a non-resident enterprise as described in Item (1) or (2) of Article 7 of the Notice. The circumstances as described in Item (1) of Article 7 of the Notice shall include transfer of the equity of a Chinese resident enterprise due to overseas enterprise division or consolidation.

II. Where special taxation treatment is selected for equity transfer of a non-resident enterprise, the filing shall be handled within 30 days after the equity transfer contract or agreement becomes effective and the procedures for registration of change have been handled with the administration for industry and commerce. In case of the circumstances as described in Item (1) of Article 7 of the Notice, the transferor shall handle the filing with taxation authority in charge of the income tax of the place where the enterprise whose equity is transferred is located (“the transferred enterprise”). In case of the circumstances as described in Item (2) of Article 7 of the Notice, the transferee shall handle the filing with taxation authority in charge of the income tax of the place where the transferee is located.

The transferor or the transferee may entrust an agent to handle the filing for it. When handling the filing as entrusted, the agent shall provide the competent taxation authority with the written power of attorney issued by the transferor or the transferee responsible for filing.

III. When handling the filing, the equity transferor or the transferee or its authorized agent (hereinafter referred to as “the filing person”) shall complete and submit the following materials:

(1) Filing Form on Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer (refer to Appendix 1);

(2) Overview on the equity transfer, including the commercial purpose of such equity transfer, the materials proving such equity transfer meets the conditions for special taxation treatment, and the structure diagram of the corporate shareholding before and after such equity transfer;

(3) Equity transfer contract or agreement (the texts in foreign language shall be accompanied by Chinese translation);

(4) The materials proving approval of the equity transfer by the competent authorities such as the administration for industry and commerce;

(5) The materials regarding the unallocated profits of the transferred enterprise as of the date of the equity transfer; and

(6) Other materials as required by the competent taxation authority.

Where any of the above materials have been submitted to the competent taxation authority, the filing person may not submit them again. Any copy submitted to the taxation authority shall be indicated by the filing person “this copy is verified the same as its original” and signed by and affixed with the seal of the filing person. Any Chinese translation shall be indicated “this translation is consistent with its original version”, signed by and affixed with the seal of the filing person.

IV. The competent taxation authority shall accept the filing in accordance with the regulations. Where the materials are complete, the competent taxation authority shall, on site, sign and seal the Filing Form on Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer, and return one sheet thereof to the filing person. Where the materials are incomplete, the competent taxation authority shall not accept the filing, and shall inform the filing person of the materials required to be supplemented.

V. Where the equity transfer of a non-resident enterprise falls in the circumstances as described in Item (1) of Article 7 of the Notice, the competent taxation authority shall, within 30 days upon its acceptance, investigate and verify the filing matters, bring forward its opinions thereon, and submit, level by level, all filing materials and such opinions to the provincial taxation authority (including autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the same below).

In case it is found by the taxation authority during investigation and verification, such equity transfer will cause the change in the payable withholding tax upon the incomes derived from such equity transfer, for example, the transferor transfers the equity from the country or region where the tax will be collected to the country or region where no tax will be collect or the tax rate is lower, the taxation authority shall not apply special taxation treatment.

VI. Where the equity transfer of a non-resident enterprise falls in the circumstances as described in Item (2) of Article 7 of the Notice, it shall be handled respectively by dividing the following two situations:

(1) In case the transferee and the transferred enterprise are located in the same province and jointly under the jurisdiction of the state taxation authority or the local taxation authority, Article 5 of this Announcement shall apply.

(2) In case the transferee and the transferred enterprise are not located in the same province or respectively under the jurisdiction of the state taxation authority and the local taxation authority, the taxation authority of the province where the transferee is located shall, within 30 days upon its receipt of the opinions from the local competent taxation authority, issue the Letter of Notification concerning Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer (refer to Appendix 2) to the taxation authority of the province where the transferred enterprise is located.

VII. Where no filing is handled for special taxation treatment applicable to non-resident enterprises’ equity transfer or it is investigated and verified after the filing that conditions for special taxation treatment fail to be met, the common taxation treatment shall apply and the enterprise income tax shall be paid in accordance with regulations.

VIII. Where the equity transfer of a non-resident enterprise falls in the circumstances as described in Item (1) of Article 7 of the Notice and special taxation treatment is selected, and the transferor and the transferee are located in different countries or regions, if the unallocated profits of the transferred enterprise accrued prior to such equity transfer are distributed to the transferee after such transfer, it shall not be entitled to the preferential treatment of reduction in dividend tax under the taxation agreement (including taxation arrangement) between China and the country/region where the transferee is located, and the transferred enterprise shall withhold the enterprise income tax in accordance with the applicable provisions of the taxation laws and submit the tax return to the competent taxation authority of the place where the transferred enterprise is located.

IX. The provincial taxation authorities shall do well the administration of special taxation treatment applicable to non-resident enterprises’ equity transfer under their respective jurisdiction, and shall, within 30 days upon ending of each year, submit the Summary Form on Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer (refer to Appendix 3) to the State Administration of Taxation.

X. This Announcement shall be put into force as of the date when it is issued. Any matters pending regarding special taxation treatment applicable to non-resident enterprises’ equity transfer occurring prior to implementation of this Announcement shall be governed by this Announcement. Article 9 of the Notice of the State Administration of Taxation on Strengthening the Administration of Enterprise Income Taxes upon the Incomes from Non-Resident Enterprises’ Equity Transfer (Letter No. 698 [2009] of the State Administration of Taxation) shall be appealed simultaneously.

This Announcement is hereby issued.

Appendixes:

1. Filing Form on Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer. 

2. Letter of Notification concerning Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer.  

3. Summary Form on Special Taxation Treatment Applicable to Non-Resident Enterprises’ Equity Transfer   

State Administration of Taxation

12 December 2013

 

 

国家税务总局关于非居民企业股权转让适用特殊性税务处理有关问题的公告

国家税务总局公告2013年第72

为规范和加强非居民企业股权转让适用特殊性税务处理的管理,根据《中华人民共和国企业所得税法》及其实施条例、《财政部国家税务总局关于企业重组业务企业所得?#25353;?#29702;若干问题的通知》(财税〔200959号,以下简称《通知》)的有关规定,现就有关问题公告如下:

一、本公告所称股权转让是指非居民企业发生《通知》第七条第(一)、(二)项规定的情形?#40644;?#20013;《通知》第七条第(一)项规定的情形包括因境外企业分立、合并导致中国居民企业股权被转让的情形。

二、非居民企业股权转让选择特殊性税务处理的,应于股权转让合同或协议生效且完成工商变更登记?#20013;?/span>30日内进行备案。属于《通知》第七条第(一)项情形的,由转让方向被转让企业所在地所得税主管税务机关备案;属于《通知》第七条第(二)项情形的,由受让方向其所在地所得税主管税务机关备案。

股权转让方或受让方可以委托代理人办理备案事项;代理人在代为办理备案事项时,应向主管税务机关出具备案人的书面授权委托书。

三、股权转让方、受让方或其授权代理人(以下简称备案人)办理备案时应填报以下资料:

(一)《非居民企业股权转让适用特殊性税务处理备案表》(见附件1);

(二)股权转让业务总体情况说明,应包括股权转让的商业目的、证明股权转让符合特殊性税务处理条件、股权转?#20204;?#21518;的公司股权架构图等资料;

(三)股权转让业务合同或协议(外文文本的同时附送中文译本);

(四)工商?#35748;?#20851;部门核准企业股权变更事项证明资料;

(五)截至股权转让时,被转让企业历年的未分配利润资料;

(六)税务机关要求的其他材料。

以上资料已经向主管税务机关报送的,备案人可不再重复报送。其中以复印件向税务机关提交的资料,备案人应在复印件上注明“本复印件与原件一致”字样,并签字后加盖备案人印章;报送中文译本的,应在中文译本上注明“本译文与原文表述内容一致”字样,并签字后加盖备案人印章。

四、主管税务机关应当按规定受理备案,资料齐全的,应?#32972;?#22312;《非居民企业股权转让适用特殊性税务处理备案表》上签字盖章,并退1份给备案人;资料?#40644;?#20840;的,不予受理,并告知备案人各应补正事项。

五、非居民企业发生股权转让属于《通知》第七条第(一)项情形的,主管税务机关应当自受理之日起30个工作日内就备案事项进行调查核实、提出处理意见,并将全部备案资料以?#25353;?#29702;意见层报省(含自治区、直辖市?#22270;?#21010;单列市,下同)税务机关。

税务机关在调查核实时,如发现此种股权转?#20204;?#24418;造成以后该项股权转让所得预提税负担变化,包括转让方把股权由应征税的国家或地区转让到不征税或低税率的国家或地区,应不予适用特殊性税务处理。

六、非居民企业发生股权转让属于《通知》第七条第(二)项情形的,应区分以下两种情形予以处理:

(一)受让方和被转让企业在同一省且同属国税机关或地税机关管辖的,按照本公告第五条规定执行。

(二)受让方和被转让企业不在同一省或分别由国税机关和地税机关管辖的,受让方所在地省税务机关收到主管税务机关意见后30日内,应向被转让企业所在地省税务机关发出《非居民企业股权转让适用特殊性税务处理告知函》(见附件2)。

七、非居民企业股权转让未进行特殊性税务处理备案或备案后经调查核实不符合条件的,适用?#35805;?#24615;税务处理规定,应按照有关规定缴纳企业所得税。

八、非居民企业发生股权转让属于《通知》第七条第(一)项情形且选择特殊性税务处理的,转让方和受让方不在同一国家或地区的,若被转让企业股权转?#20204;?#30340;未分配利润在转让后分配给受让方的,不享受受让方所在国家(地区)与中国签订的税收协定(含税收安排)的股息减税优惠待遇,并由被转让企业按税法相关规定代扣代缴企业所得税,到其所在地所得税主管税务机关申报缴纳。

九、省税务机关应做好辖区内非居民企业股权转让适用特殊性税务处理的管理工作,于年度终了后30日内向国家税务总局报送《非居民企业股权转让适用特殊性税务处理情况统计表》(见附件3)。

十、本公告自发布之日起施行。本公告实施之前发生的非居民企业股权转让适用特殊性税务处理事项?#24418;?#22788;理的,可依据本公告规定办理。《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(国税函〔2009698号)第九条同时?#29616;埂?/span>

特此公告。

附件:1.非居民企业股权转让适用特殊性税务处理备案表.doc

      2.非居民企业股权转让适用特殊性税务处理告知函.doc

      3.非居民企业股权转让适用特殊性税务处理情况统计表.doc

国家税务总局

20131212

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