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 》（下）

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 》（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)

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十、间接转让中国应税财产的交易双方和筹划方，以及被间接转让股权的中国居民企业，应按照主管税务机关要求提供以下资料：

（一）本公告第九条规定的资料（已提交的除外）；

（二）有关间接转让中国应税财产交易整体安排的决策或执行过程信息；

（三）境外企业及直接或间接持有中国应税财产的下属企业在生产经营、人员、账务、财产等方面的信息，以及内外部审计情况；

（四）用以确定境外股权转让价款的资产评估报告及其他作价依据；

（五）间接转让中国应税财产交易在境外应缴纳所得税情况；

（六）与适用公告第五条和第六条有关的证据信息；

（七）其他相关资料。

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、主管税务机关需对间接转让中国应税财产交易进行立案调查及调整的，应按照一般反避税的相关规定执行。

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、股权转让方通过直接转让同一境外企业股权导致间接转让两项以上中国应税财产，按照本公告的规定应予征税，涉及两个以上主管税务机关的，股权转让方应分别到各所涉主管税务机关申报缴纳企业所得税。

各主管税务机关应相互告知税款计算方法，取得一致意见后组织税款入库；如不能取得一致意见的，应报其共同上一级税务机关协调。

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、股权转让方未按期或未足额申报缴纳间接转让中国应税财产所得应纳税款，扣缴义务人也未扣缴税款的，除追缴应纳税款外，还应按照企业所得税法实施条例第一百二十一、一百二十二条规定对股权转让方按日加收利息。

股权转让方自签订境外企业股权转让合同或协议之日起30日内提供本公告第九条规定的资料或按照本公告第七条、第八条的规定申报缴纳税款的，按企业所得税法实施条例第一百二十二条规定的基准利率计算利息；未按规定提供资料或申报缴纳税款的，按基准利率加5个百分点计算利息。

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、本公告适用于在中国境内未设立机构、场所的非居民企业取得的间接转让中国应税财产所得，以及非居民企业虽设立机构、场所但取得与其所设机构、场所没有实际联系的间接转让中国应税财产所得。

股权转让方转让境外企业股权取得的所得（含间接转让中国应税财产所得）与其所设境内机构、场所有实际联系的，无须适用本公告规定，应直接按照企业所得税法第三条第二款规定征税。

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、本公告所称纳税义务发生之日是指股权转让合同或协议生效，且境外企业完成股权变更之日。

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、本公告所称的主管税务机关，是指在中国应税财产被非居民企业直接持有并转让的情况下，财产转让所得应纳企业所得税税款的主管税务机关，应分别按照本公告第二条规定的三种情形确定。

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、本公告所称“以上”除有特别标明外均含本数。

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

十八、本公告规定与税收协定不一致的，按照税收协定办理。

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

十九、本公告自发布之日起施行。本公告发布前发生但未作税务处理的事项，依据本公告执行。《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〔2009〕698号）第五条、第六条及《国家税务总局关于非居民企业所得税管理若干问题的公告》（国家税务总局公告2011年第24号）第六条第（三）、（四）、（五）项有关内容同时废止。

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)

翻译：张 瑛

审定：邓力平

Translator : Ying Zhang

Proofreader : Liping Deng

责任编辑：惠 知