国家税务总局发布《关于企业向境外关联方支付费用有关企业所得税问题的公告》

国家税务总局发布《关于企业向境外关联方支付费用有关企业所得税问题的公告》

State Administration of Taxation Released an Announcement on the Enterprise Income Tax Issues concerning Payments to Overseas Related Parties

2015年3月18日，国家税务总局发布《关于企业向境外关联方支付费用有关企业所得税问题的公告》（国家税务总局公告2015年第16号，以下简称“公告”），进一步规定企业向境外关联方支付费用的基本原则、管理要求以及税务机关追溯调整年限等相关问题。公告规定，企业向境外关联方支付费用应当符合独立交易原则，并按照税务机关的要求提供其与关联方签订的合同或协议，以及证明交易真实发生并符合独立交易原则的相关资料。公告还对不符合独立交易原则支付费用的四种情形作出规定。“公告”的主要内容如下：

The State Administration of Taxation released an Announcement on the Enterprise Income Tax Issues concerning Payments to Overseas Related Parties (the Announcement of the State Administration of Taxation [2015] No.16, hereinafter referred to as ‘the Announcement’) on March 18th, 2015 to further clarify the issues concerning the principles and administrative requirements of payments to overseas related parties, as well as the retroactive adjustment period stipulated by the tax authority. It is stipulated by the Announcement that payments to overseas related parties shall be in conformity with the arm's length principle, contracts or agreements concluded with related parties and relevant documentation proving the substance of transaction shall be submitted to the tax authority. The Announcement also states that payments inconsistent with the arm's length principle are not deductible for enterprise income tax purposes in four circumstances. The main contents of the Announcement are as follows:

为进一步规范和加强企业向境外关联方支付费用的转让定价管理，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例的有关规定，现就企业向境外关联方支付费用有关转让定价问题公告如下：

To further standardize and strengthen the transfer pricing administration on payments to overseas related parties, transfer pricing rules on payments to overseas related parties 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:

一、依据企业所得税法第四十一条，企业向境外关联方支付费用，应当符合独立交易原则，未按照独立交易原则向境外关联方支付的费用，税务机关可以进行调整。

I. According to Article 41 of the Enterprise Income Tax Law, payments made by an enterprise to an overseas related party shall be in conformity with the arm’s length principle; otherwise, the tax authority is authorized to make adjustments if payments to the overseas related party are inconsistent with the arm’s length principle.

二、依据企业所得税法第四十三条，企业向境外关联方支付费用，主管税务机关可以要求企业提供其与关联方签订的合同或者协议，以及证明交易真实发生并符合独立交易原则的相关资料备案。

II. According to Article 43 of the Enterprise Income Tax Law, in cases where an enterprise makes payments to an overseas related party, the competent tax authority may require the enterprise to submit the contract or agreement concluded with the related party, and relevant documentation proving the substance of transaction and the conformity with the record filing requirement of the arm’s length principle.

三、企业向未履行功能、承担风险，无实质性经营活动的境外关联方支付的费用，在计算企业应纳税所得额时不得扣除。

III. Fees paid by an enterprise to an overseas related party that does not perform functions, bear risks or have substantial business operations are not deductible in determining taxable income for enterprise income tax purposes.

四、企业因接受境外关联方提供劳务而支付费用，该劳务应当能够使企业获得直接或者间接经济利益。企业因接受下列劳务而向境外关联方支付的费用，在计算企业应纳税所得额时不得扣除。

（一）与企业承担功能风险或者经营无关的劳务活动；

（二）关联方为保障企业直接或者间接投资方的投资利益，对企业实施的控制、管理和监督等劳务活动；

（三）关联方提供的，企业已经向第三方购买或者已经自行实施的劳务活动；

（四）企业虽由于附属于某个集团而获得额外收益，但并未接受集团内关联方实施的针对该企业的具体劳务活动；

（五）已经在其他关联交易中获得补偿的劳务活动；

（六）其他不能为企业带来直接或者间接经济利益的劳务活动。

IV. In cases where an enterprise makes a service fee payment to an overseas related party for the services provided, the paying enterprise shall benefit economically directly or indirectly from the services provided. The payments for the services provided by an overseas related party are not deductible for enterprise income tax purposes in the following circumstances:

A. The services are not connected to the functions, risks or business operations of the enterprise;

B. The services are controlling, managerial and supervisory in nature, and are provided by an overseas related party in order to protect the investment interests of the direct or indirect investors;

C. The services provided by an overseas related party have already been purchased from a third party or performed by the enterprise itself;

D. The enterprise has not received actual services that are provided by a related party specifically to it, although the enterprise has obtained additional benefits as part of a group;

E. The services that have already been remunerated in other related transactions;

F. Other services that do not provide the enterprise with direct or indirect economic benefits.

五、企业使用境外关联方提供的无形资产需支付特许权使用费的，应当考虑关联各方对该无形资产价值创造的贡献程度，确定各自应当享有的经济利益。企业向仅拥有无形资产法律所有权而未对其价值创造做出贡献的关联方支付特许权使用费，不符合独立交易原则的，在计算企业应纳税所得额时不得扣除。

V. In cases where the royalties for intangibles are paid to an overseas related party, the enterprise must take into account the extent of each party's contribution to the value creation of such intangibles in determining the entitlement to the economic benefits. Payments to a related party that, in violation of the arm's length principle, merely has legal ownership of the intangibles but has not contributed to the value creation, are not deductible for enterprise income tax purposes.

六、企业以融资上市为主要目的，在境外成立控股公司或者融资公司，因融资上市活动所产生的附带利益向境外关联方支付的特许权使用费，在计算企业应纳税所得额时不得扣除。

VI. Royalties paid for the benefits derived from an initial public offering to a foreign holding or finance company incorporated by a Chinese enterprise for the initial public offering purpose are not deductible when determining the enterprise income tax.

七、根据企业所得税法实施条例第一百二十三条的规定，企业向境外关联方支付费用不符合独立交易原则的，税务机关可以在该业务发生的纳税年度起10年内，实施特别纳税调整。

VII. According to Article 123 of the Implementation Rules of the Enterprise Income Tax Law, payments made to an overseas related party and inconsistent with the arm's length principle can be adjusted by the tax authority within 10 years from the tax year of such transactions occurrence.

八、本公告自发布之日起施行。

VIII. The Announcement shall come into effect from the date of promulgation.

特此公告。

Notice is hereby given.

翻译：张 瑛

审定：邓力平

Translator : Ying Zhang

Proofreader : Liping Deng

责任编辑：惠 知