国家税务总局发布《关于非居民企业间接转让财产企业所得税若干问题的公告》（上）

国家税务总局发布
《关于非居民企业间接转让财产企业所得税若干问题的公告》（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，国家税务总局发布了《关于非居民企业间接转让财产企业所得税若干问题的公告》（国家税务总局公告2015年第7号，以下简称“公告”）。公告在规则上的变化主要体现在三个方面：一是明确了交易对象价值构成、功能风险、经济实质和交易的可替代性等合理商业目的判断因素，使反避税措施更加聚焦于不具有合理商业目的的避税安排，避免对具有商业实质的交易错误使用反避税条款，提高了税收执法的规范性。二是引入了多条“安全港规则”，一方面减轻了企业的遵从负担，另一方面给不是避税行为的商业活动提供了确定性。三是将强制信息报告义务修改为纳税人或扣缴义务人自主选择报告信息，减轻了税企双方在资料提交审核环节的负担，并通过明确后续责任来引导纳税人与税务机关合作解决税务问题。《公告》主要内容如下：

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:

为进一步规范和加强非居民企业间接转让中国居民企业股权等财产的企业所得税管理，依据《中华人民共和国企业所得税法》（以下称企业所得税法）及其实施条例（以下称企业所得税法实施条例）, 以及《中华人民共和国税收征收管理法》（以下称税收征管法）及其实施细则的有关规定，现就有关问题公告如下：

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、非居民企业通过实施不具有合理商业目的的安排，间接转让中国居民企业股权等财产，规避企业所得税纳税义务的，应按照企业所得税法第四十七条的规定，重新定性该间接转让交易，确认为直接转让中国居民企业股权等财产。

本公告所称中国居民企业股权等财产，是指非居民企业直接持有，且转让取得的所得按照中国税法规定，应在中国缴纳企业所得税的中国境内机构、场所财产，中国境内不动产，在中国居民企业的权益性投资资产等（以下称中国应税财产）。

间接转让中国应税财产，是指非居民企业通过转让直接或间接持有中国应税财产的境外企业（不含境外注册中国居民企业，以下称境外企业）股权及其他类似权益（以下称股权），产生与直接转让中国应税财产相同或相近实质结果的交易，包括非居民企业重组引起境外企业股东发生变化的情形。间接转让中国应税财产的非居民企业称股权转让方。

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、适用本公告第一条规定的股权转让方取得的转让境外企业股权所得归属于中国应税财产的数额（以下称间接转让中国应税财产所得），应按以下顺序进行税务处理：

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）对归属于境外企业及直接或间接持有中国应税财产的下属企业在中国境内所设机构、场所财产的数额（以下称间接转让机构、场所财产所得），应作为与所设机构、场所有实际联系的所得，按照企业所得税法第三条第二款规定征税；

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）除适用本条第（一）项规定情形外，对归属于中国境内不动产的数额（以下称间接转让不动产所得），应作为来源于中国境内的不动产转让所得，按照企业所得税法第三条第三款规定征税；

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）除适用本条第（一）项或第（二）项规定情形外，对归属于在中国居民企业的权益性投资资产的数额（以下称间接转让股权所得），应作为来源于中国境内的权益性投资资产转让所得，按照企业所得税法第三条第三款规定征税。

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、判断合理商业目的，应整体考虑与间接转让中国应税财产交易相关的所有安排，结合实际情况综合分析以下相关因素：

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）境外企业股权主要价值是否直接或间接来自于中国应税财产；

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

（二）境外企业资产是否主要由直接或间接在中国境内的投资构成，或其取得的收入是否主要直接或间接来源于中国境内；

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）境外企业及直接或间接持有中国应税财产的下属企业实际履行的功能和承担的风险是否能够证实企业架构具有经济实质；

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）境外企业股东、业务模式及相关组织架构的存续时间；

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

（未完待续）

(To be continued)

翻译：张 瑛

审定：邓力平

Translator : Ying Zhang

Proofreader : Liping Deng

责任编辑：惠 知