国家税务总局发布《关于居民企业报告境外投资和所得信息有关问题的公告》

国家税务总局发布《关于居民企业报告境外投资和所得信息有关问题的公告》

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

按照《中华人民共和国企业所得税法》的规定，居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。自该法2008年实施以来，尽管税务机关制定和发布了相关表格填报、资料提供等程序性规定，对于引导和促进纳税人遵从起到了一定的积极作用，但普遍反映信息要求不系统、不细致，还不能满足准确执行税法的需要。经广泛征求意见，国家税务总局于2014年6月30日发布《关于居民企业报告境外投资和所得信息有关问题的公告》（以下简称“公告”），对居民企业境外投资和所得信息报告内容与方式进行规范。公告适用于居民企业发生规定的境外投资、取得境外所得和非居民企业在中国境内设立机构、场所取得发生在境外，但与其所设机构、场所有实际联系的所得。据国家税务总局国际税务司相关负责人介绍，公告以促进税收遵从和加强税收风险管理为导向，兼顾减轻纳税人负担，对不同税收风险设置不同信息需求、采取不同信息收集手段，税务机关将努力为纳税人报告信息提供便利，及时受理并依法保密，减少纳税人履行报告义务的后顾之忧。公告的主要内容如下：

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:

为规范居民企业境外投资和所得信息报告的内容和方式，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则、《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例等有关规定，现就居民企业报告境外投资和所得信息有关问题公告如下：

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、居民企业成立或参股外国企业，或者处置已持有的外国企业股份或有表决权股份，符合以下情形之一，且按照中国会计制度可确认的，应当在办理企业所得税预缴申报时向主管税务机关填报《居民企业参股外国企业信息报告表》（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，居民企业直接或间接持有外国企业股份或有表决权股份达到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，居民企业在被投资外国企业中直接或间接持有的股份或有表决权股份自不足10%的状态改变为达到或超过10%的状态；

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，居民企业在被投资外国企业中直接或间接持有的股份或有表决权股份自达到或超过10%的状态改变为不足10%的状态。

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、居民企业在办理企业所得税年度申报时，还应附报以下与境外所得相关的资料信息：

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）有适用企业所得税法第四十五条情形或者需要适用《特别纳税调整实施办法（试行）》（国税发〔2009〕2号文件印发）第八十四条规定的居民企业填报《受控外国企业信息报告表》（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）纳入企业所得税法第二十四条规定抵免范围的外国企业或符合企业所得税法第四十五条规定的受控外国企业按照中国会计制度编报的年度独立财务报表。

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、在税务检查（包括纳税评估、税务审计及特别纳税调整调查等）时，主管税务机关可以要求居民企业限期报告与其境外所得相关的必要信息。

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、居民企业能够提供合理理由，证明确实不能按照本办法规定期限报告境外投资和所得信息的，可以依法向主管税务机关提出延期要求。限制提供相关信息的境外法律规定、商业合同或协议，不构成合理理由。

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、主管税务机关应当为纳税人报告境外投资和所得信息提供便利，及时受理纳税人报告的各类信息，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、居民企业未按照本办法规定报告境外投资和所得信息，经主管税务机关责令限期改正，逾期仍不改正的，主管税务机关可根据税收征管法及其实施细则以及其他有关法律、法规的规定，按已有信息合理认定相关事实，并据以计算或调整应纳税款。

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、非居民企业在境内设立机构、场所，取得发生在境外但与其所设机构、场所有实际联系的所得的，参照本公告规定报告相关信息。

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。在施行之日以前发生，但与施行之日以后应报告信息相关或者属于施行之日以后纳税年度的应报告信息，仍适用本公告规定。《国家税务总局关于印发〈中华人民共和国企业年度关联业务往来报告表〉的通知》（国税发［2008］114号）所附《对外投资情况表》同时废止。

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.居民企业参股外国企业信息报告表（略）

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

2.受控外国企业信息报告表（略）

2. Information Form on Controlled Foreign Company (omit)

翻译：张 瑛

审定：邓力平

Translator: Ying Zhang Proofreader: Liping Deng

责任编辑：惠 知