國家稅務(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)所得稅若干問題的公告 》（下）

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 III)

（接上期）

(Continued)

十、間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)的交易雙方和籌劃方，以及被間接轉(zhuǎn)讓股權(quán)的中國居民企業(yè)，應(yīng)按照主管稅務(wù)機(jī)關(guān)要求提供以下資料：

（一）本公告第九條規(guī)定的資料（已提交的除外）；

（二）有關(guān)間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)交易整體安排的決策或執(zhí)行過程信息；

（三）境外企業(yè)及直接或間接持有中國應(yīng)稅財(cái)產(chǎn)的下屬企業(yè)在生產(chǎn)經(jīng)營、人員、賬務(wù)、財(cái)產(chǎn)等方面的信息，以及內(nèi)外部審計(jì)情況；

（四）用以確定境外股權(quán)轉(zhuǎn)讓價(jià)款的資產(chǎn)評(píng)估報(bào)告及其他作價(jià)依據(jù)；

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

（六）與適用公告第五條和第六條有關(guān)的證據(jù)信息；

（七）其他相關(guān)資料。

X. Both transaction and planning parties of the indirect transfer of China taxable properties, and Chinese resident enterprise whose shares being indirectly transferred, are required to submit the following documents to the competent tax authority:

A. Documents required by Article 9 of the Announcement (unless previously submitted);

B. Information of the decision-making or implementation process of the overall arrangement of the indirect transfer of China taxable properties;

C. Information of production and operation, personnel, accounting, property etc. in overseas enterprise and its affiliates which are directly or indirectly held China taxable properties, and internal and external audit information;

D. Assets appraisal report and other pricing basis which can be used to determine transfer prices of foreign equity;

E. Foreign income taxes on indirect transfer of China taxable properties;

F. Other evidence relevant to the applicability of Article 5 and Article 6 of the Announcement;

G. Other relevant documents.

十一、主管稅務(wù)機(jī)關(guān)需對(duì)間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)交易進(jìn)行立案調(diào)查及調(diào)整的，應(yīng)按照一般反避稅的相關(guān)規(guī)定執(zhí)行。

XI. The transactions, on indirect transfer of China taxable properties being investigated and adjusted by the competent tax authority, shall be applicable to the general anti-tax avoidance rules.

十二、股權(quán)轉(zhuǎn)讓方通過直接轉(zhuǎn)讓同一境外企業(yè)股權(quán)導(dǎo)致間接轉(zhuǎn)讓兩項(xiàng)以上中國應(yīng)稅財(cái)產(chǎn)，按照本公告的規(guī)定應(yīng)予征稅，涉及兩個(gè)以上主管稅務(wù)機(jī)關(guān)的，股權(quán)轉(zhuǎn)讓方應(yīng)分別到各所涉主管稅務(wù)機(jī)關(guān)申報(bào)繳納企業(yè)所得稅。

各主管稅務(wù)機(jī)關(guān)應(yīng)相互告知稅款計(jì)算方法，取得一致意見后組織稅款入庫；如不能取得一致意見的，應(yīng)報(bào)其共同上一級(jí)稅務(wù)機(jī)關(guān)協(xié)調(diào)。

XII. Equity transferors, directly transferring the shares of the same overseas enterprise which results in indirectly transferring more than two China taxable properties, shall be taxed according to the regulations of the Announcement. In the cases that more than two competent tax authorities are involved, every equity transferor shall declare and pay the enterprise income tax to the competent tax authority respectively.

Each competent tax authority involved shall inform each other of the tax computation method and collect taxes into the treasury after consensus has been reached. Otherwise, it shall report to the tax authority at a higher level for coordination.

十三、股權(quán)轉(zhuǎn)讓方未按期或未足額申報(bào)繳納間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)所得應(yīng)納稅款，扣繳義務(wù)人也未扣繳稅款的，除追繳應(yīng)納稅款外，還應(yīng)按照企業(yè)所得稅法實(shí)施條例第一百二十一、一百二十二條規(guī)定對(duì)股權(quán)轉(zhuǎn)讓方按日加收利息。

股權(quán)轉(zhuǎn)讓方自簽訂境外企業(yè)股權(quán)轉(zhuǎn)讓合同或協(xié)議之日起30日內(nèi)提供本公告第九條規(guī)定的資料或按照本公告第七條、第八條的規(guī)定申報(bào)繳納稅款的，按企業(yè)所得稅法實(shí)施條例第一百二十二條規(guī)定的基準(zhǔn)利率計(jì)算利息；未按規(guī)定提供資料或申報(bào)繳納稅款的，按基準(zhǔn)利率加5個(gè)百分點(diǎn)計(jì)算利息。

XIII. If the equity transferor fails to declare and pay the tax on the indirect transfer of China taxable properties in full or on time, and the withholding agent also fails to withhold tax, the equity transferor will be charged with interests on daily basis in accordance with Article 121 and Article 122 of the Implementation Rules of the Enterprise Income Tax Law in addition to paying the tax due.

If the equity transferor submits the documents required by Article 9 of the Announcement within 30 days upon concluding equity transfer contract or agreement of overseas enterprise, or declares and pays tax in accordance with Article 7 and Article 8 of the Announcement, the interest imposed on the equity transferor shall be calculated at the benchmark interest rate according to Article 122 of the Implementation Rules of the Enterprise Income Tax Law; if the equity transferor fails to submit the required documents or pay tax, interest will be calculated at benchmark interest rate plus 5%.

十四、本公告適用于在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)取得的間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)所得，以及非居民企業(yè)雖設(shè)立機(jī)構(gòu)、場所但取得與其所設(shè)機(jī)構(gòu)、場所沒有實(shí)際聯(lián)系的間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)所得。

股權(quán)轉(zhuǎn)讓方轉(zhuǎn)讓境外企業(yè)股權(quán)取得的所得（含間接轉(zhuǎn)讓中國應(yīng)稅財(cái)產(chǎn)所得）與其所設(shè)境內(nèi)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的，無須適用本公告規(guī)定，應(yīng)直接按照企業(yè)所得稅法第三條第二款規(guī)定征稅。

XIV. The income derived from the indirect transfer of China taxable properties by a non-resident enterprise without an establishment in China, and that derived from the indirect transfer of China taxable properties by a non-resident enterprise without an effective connection with the establishment in China, shall be applicable to the Announcement.

Income (including the indirect transfer income of China taxable properties) derived from the equity transfer of overseas enterprise by the equity transferor, and with an effective connection with the establishment in China, shall be taxed in accordance with Paragraph 2 of Article 3 of the Enterprise Income Tax Law and shall not be subject to the Announcement.

十五、本公告所稱納稅義務(wù)發(fā)生之日是指股權(quán)轉(zhuǎn)讓合同或協(xié)議生效，且境外企業(yè)完成股權(quán)變更之日。

XV. The day when the tax liability arises referred to in the Announcement means that the day when the equity transfer contract or agreement taking effect and the alternation of equity in foreign enterprise being completed.

十六、本公告所稱的主管稅務(wù)機(jī)關(guān)，是指在中國應(yīng)稅財(cái)產(chǎn)被非居民企業(yè)直接持有并轉(zhuǎn)讓的情況下，財(cái)產(chǎn)轉(zhuǎn)讓所得應(yīng)納企業(yè)所得稅稅款的主管稅務(wù)機(jī)關(guān)，應(yīng)分別按照本公告第二條規(guī)定的三種情形確定。

XVI. The competent tax authority referred to in the Announcement means that the competent tax authority collecting enterprise income tax on property transfer income shall be determined by Article 2 of the Announcement under the condition that China taxable properties are directly held and transferred by a non-resident enterprise.

十七、本公告所稱“以上”除有特別標(biāo)明外均含本數(shù)。

XVII. Unless otherwise stated, the term "more than" referred to in the Announcement shall have the number included.

十八、本公告規(guī)定與稅收協(xié)定不一致的，按照稅收協(xié)定辦理。

XVIII. In the divergence of the Announcement with the tax treaty, the tax treaty prevails.

十九、本公告自發(fā)布之日起施行。本公告發(fā)布前發(fā)生但未作稅務(wù)處理的事項(xiàng)，依據(jù)本公告執(zhí)行?！秶叶悇?wù)總局關(guān)于加強(qiáng)非居民企業(yè)股權(quán)轉(zhuǎn)讓所得企業(yè)所得稅管理的通知》（國稅函〔2009〕698號(hào)）第五條、第六條及《國家稅務(wù)總局關(guān)于非居民企業(yè)所得稅管理若干問題的公告》（國家稅務(wù)總局公告2011年第24號(hào)）第六條第（三）、（四）、（五）項(xiàng)有關(guān)內(nèi)容同時(shí)廢止。

XIX. The Announcement shall come into effect from the date of promulgation. The matters that occurred before the release of the Announcement but has not received any tax treatments, shall apply to the Announcement. Article 5 and Article 6 of the Notice of the State Administration of Taxation on Strengthening the Administration of Enterprise Income Tax on Equity Transfer Income by Non-resident Enterprises (Guo Shui Han [2009] No.698) and Paragraph 3, Paragraph 4 and Paragraph 5 of Article 6 of the Announcement of the State Administration of Taxation on the Administration of Enterprise Income Tax on Non-resident Enterprises (Announcement of the SAT [2011] No. 24) shall be repealed simultaneously.

特此公告。

Notice is hereby given.

（完）

(The end)

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責(zé)任編輯：惠 知