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 》（中）

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 》（中）

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 Ⅱ)

（接上期）

(Continued)

（五）间接转让中国应税财产交易在境外应缴纳所得税情况；

E. The foreign income tax situation concerning the indirect transfer of China taxable properties;

（六）股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性；

F. The substitutability of indirect investment, indirect transfer of China taxable properties with direct investment, direct transfer of China taxable properties among equity interest transferors;

（七）间接转让中国应税财产所得在中国可适用的税收协定或安排情况；

G. The application of a tax treaty or an arrangement to the indirect transfer income of China taxable properties;

（八）其他相关因素。

H. Other related factors.

四、除本公告第五条和第六条规定情形外，与间接转让中国应税财产相关的整体安排同时符合以下情形的，无需按本公告第三条进行分析和判断，应直接认定为不具有合理商业目的：

IV. Without analysis of the factors mentioned by Article 3 and unless otherwise provided in Article 5 and Article 6 of the Announcement, the whole arrangements related to the indirect transfer of China taxable properties shall be considered not to have reasonable commercial purposes if all of the following conditions are met simultaneously:

（一） 境外企业股权75%以上价值直接或间接来自于中国应税财产；

A. 75% or more of the equity interests of the overseas enterprise is directly or indirectly derived from China taxable properties;

（二） 间接转让中国应税财产交易发生前一年内任一时点，境外企业资产总额（不含现金）的90%以上直接或间接由在中国境内的投资构成，或间接转让中国应税财产交易发生前一年内，境外企业取得收入的90%以上直接或间接来源于中国境内；

B. 90% or more of the total assets (excluding cash) of the overseas enterprise directly or indirectly consist of the investment in China, or 90% or more of the income of the overseas enterprise is directly or indirectly derived from China at any time of the preceding year of the indirect transfer of China taxable properties;

（三）境外企业及直接或间接持有中国应税财产的下属企业虽在所在国家（地区）登记注册，以满足法律所要求的组织形式，但实际履行的功能及承担的风险有限，不足以证实其具有经济实质；

C. Despite the incorporation in a foreign country (region) by the overseas enterprise and its affiliates directly or indirectly holding China taxable properties to satisfy legal requirements of organizational structures, an overseas enterprise cannot sufficiently prove its economic substance taking into account its functions actually performed and risks actually assumed;

（四）间接转让中国应税财产交易在境外应缴所得税税负低于直接转让中国应税财产交易在中国的可能税负。

D. The income tax liability outside China on indirect transfer of China taxable properties is less than that imposed by China on the direct transfer of China taxable properties.

五、与间接转让中国应税财产相关的整体安排符合以下情形之一的，不适用本公告第一条的规定：

V. Article 1 of this Announcement shall be not applicable if the overall arrangement relevant to the indirect transfer of China taxable properties meets any of the following circumstances:

（一）非居民企业在公开市场买入并卖出同一上市境外企业股权取得间接转让中国应税财产所得；

A. The gains on disposal of China taxable properties of the overseas listed enterprise acquired by a non-resident enterprise from the open market;

（二）在非居民企业直接持有并转让中国应税财产的情况下，按照可适用的税收协定或安排的规定，该项财产转让所得在中国可以免予缴纳企业所得税。

B. The gains on disposal of China taxable properties directly held by a non-resident enterprise are not subject to the enterprise income tax in China in accordance with an applicable tax treaty or tax arrangement.

六、间接转让中国应税财产同时符合以下条件的，应认定为具有合理商业目的：

VI. If the indirect transfer of China taxable properties meets the following requirements simultaneously, it shall be considered to have reasonable commercial purpose:

（一）交易双方的股权关系具有下列情形之一：

1. 股权转让方直接或间接拥有股权受让方80%以上的股权；

2. 股权受让方直接或间接拥有股权转让方80%以上的股权；

3. 股权转让方和股权受让方被同一方直接或间接拥有80%以上的股权。

境外企业股权50%以上（不含50%）价值直接或间接来自于中国境内不动产的，本条第（一）项第1、2、3目的持股比例应为100%。

上述间接拥有的股权按照持股链中各企业的持股比例乘积计算。

A. The equity relationship between transaction parties meets any of the following circumstances:

a. The equity transferor holds directly or indirectly 80% or more of the equity interests in the equity transferee;

b. The equity transferee holds directly or indirectly 80% or more of the equity interests in the equity transferor;

c. The equity transferor and transferee are held directly or indirectly 80% or more of the equity interests by the same party.

In a case in which more than 50% (exclusive of 50%) of the equity value of the overseas enterprise is directly or indirectly derived from the real properties in China, the equity percentage mentioned by Item 1, 2, 3 of Subparagraph 1 of Article 6 shall be regarded as 100%.

The above indirect equity percentage shall be calculated by multiplying the equity percentage of each enterprise in the shareholding chain.

（二）本次间接转让交易后可能再次发生的间接转让交易相比在未发生本次间接转让交易情况下的相同或类似间接转让交易，其中国所得税负担不会减少。

B. The income tax liability in China on any subsequent indirect transfer carried out after the indirect transfer in question would not be less than the Chinese income tax liability on the same or similar indirect transfer if it were carried out before the indirect transfer in question.

（三）股权受让方全部以本企业或与其具有控股关系的企业的股权（不含上市企业股权）支付股权交易对价。

C. The considerations paid by the equity transferee for the indirect transfer merely consist of the transferee's shares or the shares of its controlled subsidiaries (the listed shares excluded).

七、间接转让机构、场所财产所得按照本公告规定应缴纳企业所得税的，应计入纳税义务发生之日所属纳税年度该机构、场所的所得，按照有关规定申报缴纳企业所得税。

VII. Where the indirect transfer income of an establishment is subject to the enterprise income tax in accordance with the Announcement, it shall be included in the taxable income of the establishment in the tax year when the tax liability arises, and it shall be declared and paid enterprise income tax according to relevant regulations.

八、间接转让不动产所得或间接转让股权所得按照本公告规定应缴纳企业所得税的，依照有关法律规定或者合同约定对股权转让方直接负有支付相关款项义务的单位或者个人为扣缴义务人。

VIII. Where the indirect transfer income of real properties or equity interests are subject to the enterprise income tax in accordance with the Announcement, the entity or individual obligated directly by law or contract to make payments to the equity transferor shall be withholding agent.

扣缴义务人未扣缴或未足额扣缴应纳税款的，股权转让方应自纳税义务发生之日起7日内向主管税务机关申报缴纳税款，并提供与计算股权转让收益和税款相关的资料。主管税务机关应在税款入库后30日内层报税务总局备案。

扣缴义务人未扣缴，且股权转让方未缴纳应纳税款的，主管税务机关可以按照税收征管法及其实施细则相关规定追究扣缴义务人责任；但扣缴义务人已在签订股权转让合同或协议之日起30日内按本公告第九条规定提交资料的，可以减轻或免除责任。

Where the withholding agent fails to withhold the tax due, the equity transferor shall report and pay the tax to the competent tax authority within 7 days from the date when the tax liability arises and the documents relating to the calculation of the equity transfer income and tax payable shall be followed. The competent tax authority is required to report level by level to the State Administration of Taxation for filing within 30 days after the tax due has been transferred to the state treasury.

If neither the withholding agent withholds nor the equity transferor pays the tax due, the competent tax authority may impose interest and penalties on the withholding agent according to the Tax Collection and Administration Law and its Implementation Rules; however, if relevant documents have been submitted by the withholding agent within 30 days from the date when the equity transfer contract or agreement is concluded in accordance with Article 9 of the Announcement, the withholding agent may be abated or exempted from the liability.

九、间接转让中国应税财产的交易双方及被间接转让股权的中国居民企业可以向主管税务机关报告股权转让事项，并提交以下资料：

（一）股权转让合同或协议（为外文文本的需同时附送中文译本，下同）；

（二）股权转让前后的企业股权架构图；

（三）境外企业及直接或间接持有中国应税财产的下属企业上两个年度财务、会计报表；

（四）间接转让中国应税财产交易不适用本公告第一条的理由。

IX. Transaction parties of the indirect transfer of China taxable properties and Chinese resident enterprise whose equity interests has been indirectly transferred may report the equity transfer issue to the competent tax authority, the following documents shall be submitted:

A. Equity transfer contract or agreement (Chinese translations shall be attached to the contract or agreement in foreign language, the same below);

B. Enterprise equity structure before and after the equity transfer;

C. The financial and accounting statements of the last two years of the overseas enterprise and its affiliates which directly or indirectly hold the taxable properties in China;

D. An explanation for the reasons why Article 1 of the Announcement is not applicable to the indirect transfer of China taxable properties.

（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