CCH外资合伙企业研讨会
Investing in Partnerships in China 2010
外资有限合伙企业税务分析与规划
Foreign Invested Liability Partnership Enterprises
Taxation Analysis and Planning
通力律师事务所
Llinks Law Offices
2010年1月
January 2010
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目录
Table of Content
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备受关注的外资有限合伙－外资进入中国内地的新篇章
Foreign Invested Limited Partnership Enterprises (“FI LPEs”) - A new
chapter for foreign investment in Mainland China
合伙企业在中国内地要缴纳什么税?
How is a partnership taxed in Mainland China?
现行合伙企业所得税主要规定
Current major income tax rules on a partnership
有限合伙所得税政策的地方实践
Local practices on income taxes on LPEs
外资有限合伙架构下的所得税分析
Analysis on income taxes under the structure of a FI LPE
地方税收政策以及财政扶持的性质界定
Nature of local tax policies and financial subsidies
外资有限合伙典型案例
Case study on a typical FI LPE structure
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备受关注的外资有限合伙－外资进入中国内地的新篇章
FI LPEs – A New Chapter for Foreign Investment
in Mainland China
企业类型
Forms
项目Items
企业本身是否为
企业所得税纳税
实体?
Is the entity a
corporate
income tax
(“CIT”) payer?
企业所得税后三
项基金提取
Appropriation
of three funds
after CIT
外资有限合伙
企业
FI LPE
透明体,非企业
所得税纳税实
体
非法人型中外合作企业
Cooperative Joint Venture (“CJV”) with
Non-legal-person Status
法人型外商投资企业
Foreign Invested
Enterprise (“FIE”) with
Legal-person Status
1) 原可选择成为纳税实体或透明体; 现无明确规
定
Previously, may choose to be either a CIT
payer or a look-through entity, while currently
not clear
企业所得税纳税人,税率一
般为25%
A look-through
entity, not a
2) 目前在实践中仍允许选择为透明体
CIT payer
In practice, could be a look-through entity
A CIT payer, generally
pays CIT at 25%
1) 中外合资/合作,董事会决定提取比例
JVs: rates are determined by the Board of Directors
不适用
N/A
2) 外商独资：储备基金为税后利润10%, 累计额为公司注册资本的50%以上
的,可不提取
Wholly foreign owned enterprises: 10% of after-tax profit as reserve fund,
no further appropriation if the accumulated reserve fund is no less than
50% of registered capital
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备受关注的外资有限合伙－外资进入中国内地的新篇章(续)
FI LPE – A New Chapter for Foreign Investment in
Mainland China (Cont’d)
投资者(企业)的各类所得
Income derived by
enterprise investors
外资有限合伙企业
FI LPE*
1) 企业合伙人缴纳企业所得税
CIT applies to enterprise partners
被投资企业生产经营所得
Operating income derived
2) 境内合伙人： 25%企业所得税(纳
by invested entity
入利润表)/不缴纳企业所得税?
Chinese partner: CIT at 25% (put
into P/L)/no CIT?
非法人型中外合作企业
CJV with Non-legal-person Status
1) 不分所得项目统一计算应纳税所得额
Taxable income calculated on an overall
basis
2) 如果选择“先分后税”
If “Allocating before Taxing”
- 境内投资者： 25%企业所得税(纳入利润
表)
被投资企业对外投资取得股 3) 外国合伙人：25%企业所得税/10%
Chinese party: CIT at 25% (put into P/L)
息、红利所得**
预提所得税?
外国投资者：25%企业所得税/10%***预
Dividends derived by
Foreign partner: CIT at
提所得税
invested entity
25%/withholding tax (“WHT”) at
Foreign party: CIT at 25%/WHT at 10%
10%?
1)
投资者转让被投资企业出资
所得
Capital gain (share
transfer) derived by
2)
investors
境内合伙人： 25% 企业所得税(纳
入利润表)
Chinese partner: CIT at 25% (put
into P/L)
外国合伙人: 10%***预提所得税
Foreign partner: WHT at 10%
1) 境内投资者： 25% 企业所得税(纳入利润
表)
Chinese party: CIT at 25% (put into P/L)
2) 外国投资者：10%***预提所得税
Foreign party: WHT at 10%
法人型外商投资企业
FIE with Legal-person Status
1) 不分所得项目统一计算应纳税所
得额
Taxable income calculated on an
overall basis
2) 境内投资者： 不缴纳企业所得税
Chinese party: no CIT
3) 外国投资者：10%***预提所得税
Foreign party: withholding tax
(“WHT”) at 10%
1) 境内投资者： 25% 企业所得税(
纳入利润表)
Chinese party: CIT at 25% (put
into P/L)
2) 外国投资者：10%***预提所得税
Foreign party: WHT at 10%
*:现行合伙企业的税收法规主要适用于个人合伙人, 对于合伙人是法人和其他组织的则只规定缴纳企业所得税, 但未明确如何计算。
Current tax rules regarding partnership enterprises mainly focuses on individual partners. It is only stipulated that a partner who is legal person or other organization
is subject to CIT. However, there lacks detailed rules on how to assess the CIT.
**: 对于对外国企业或者个人在中国境内设立能否设立以投资为主要业务的合伙企业暂未有明确规定。
It is still not clear whether a foreign enterprise or individual may establish in China a LPE that is mainly engaged in investment business.
***: 可以适用协定税率。 May apply for treaty preferential treatments.
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合伙企业在中国内地要缴纳什么税?
How is a Partnership Taxed in Mainland China?
财产税
Property Taxes
流转税
Turnover Taxes
• 土地使用税 Land Use Tax
• 房产税 Real Estate Tax
• 营业税 Business Tax (“BT”)
• 增值税 Value-added Tax (“VAT”)
• 合伙企业不是所得税的纳税主体
所得税
Income Taxes
Partnership is not a income taxpayer
• “先分后税”,
即合伙人各自纳税
“Allocating before taxing”, i.e. income
taxes paid by partners
结论：合伙企业与其他组织税收上的区别主要体现于所得税方面
Conclusion: Income tax rules on partnership differ from other categories of organizations
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现行合伙企业所得税主要规定
Current Major Income Taxes Rules on a Partnership
•
个人所得税 IIT
企业所得税 CIT
(Individual Income Tax)
(Corporate Income Tax)
《关于合伙企业合伙人所得税问题的通知》(财
税[2008]159号)
Caishui [2008] No. 159
•
《关于调整个体工商户个人独资企业和合伙企
业个人所得税税前扣除标准有关问题的通知》
(财税[2008]65号)
Caishui [2008] No. 65
•
关于《关于个人独资企业和合伙企业投资者征
收个人所得税的规定》执行口径的通知(国税函
[2001]84号)
Guoshuihan [2001] No. 84
•
《关于个人独资企业和合伙企业投资者征收个
人所得税的规定》(财税[2000]91号)Caishui
[2000] No. 91)
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•
《关于合伙企业合伙人所
得税问题的通知》(财税
[2008]159号)
Caishui [2008] No.159)
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现行税法下有限合伙所得税处理
Income Taxes Treatments of a LPE under the
Current Tax Regime
•
基本原则 Principles
 “先分后税”的原则
Allocating before taxing

•
合伙企业以每一个合伙人为纳税义务人
Income tax paid by partner of the partnership enterprise
适用税率 Applicable Tax Rates
 合伙企业合伙人是自然人的, 缴纳个人所得税
IIT paid by individual partners
- 生产经营所得比照“个体工商户的生产经营所得” 计征个人所得税(5%-35%)
Operating incomes are taxed at 5%- 35%, with reference to those on “income
from production, operation derived by industrial and commercial households”
- 通过合伙企业对外投资分回利息、股息比照“利息、股息、红利”计征个人所
得税 (20%)
Interests and dividends obtained from the invested entity through the
partnership are taxed at 20%

合伙人是法人和其他组织的,缴纳企业所得税(25%)
CIT paid by partners with legal-person status or other organizations (25%)
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现行税法下有限合伙所得税处理(续)
Income Taxes Treatments of a LPE under the
Current Tax Regime(Cont’d)
•
应纳税所得额的计算 Calculation of taxable income

•
•
= 收入总额 – 成本 / 费用 – 损失
= Total income – Costs / Expenses – Loss
年度亏损可以在五年内弥补
Losses may be carried forward for 5 years
合伙人应纳个人所得税税款,按年计算, 分月或者分季预缴年度终了后3个月内汇算
清缴
IIT payable by each partner shall be calculated on annual basis and paid on
a monthly or quarterly basis. Final settlement shall be made within three
months after the end of each tax year.
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现行税法下有限合伙所得税处理(续)
Income Taxes Treatments of a LPE under the
Current Tax Regime (Cont’d)
•
现行税法下有限合伙所得税处理主要问题－现行合伙企业税制落后于合伙企业发展
Major issues on prevailing tax regimes of a LPE－currently tax legislation on
partnerships is behind the development of partnership
– 仅适用于民事合伙
only applicable to civil partnerships
– 集中于个人
mainly focus on individuals
– 没有充分考虑到有限合伙组织形式
did not comprehensively consider the LPE structure
– 没有考虑到外资进入问题
did not consider the foreign investment in partnership structure
•
展望：随着越来越多的企业采用合伙企业组织形式,各地在此方面可能会制定一些更为
明确的法律规定
With more and more enterprises established in the form of partnerships, more related
regulations and rules will be issued in this regard
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有限合伙所得税政策的地方实践——上海
Local Practices on Income Taxes on LPEs —Shanghai
•
•
适用对象：股权投资企业和股权投资管理企业
Applicable entities: Equity Investment Enterprises and Equity Investment
Management Enterprises
地方政策 Local policies


执行有限合伙企业合伙事务的自然人普通合伙人, 按“个体工商户的生产经营
所得”应税项目, 适用5%-35%的五级超额累进税率, 计征个人所得税
An individual who acts as a General Partner (“GP”) of LPE should be
subject to IIT as “income from production, operation derived by industrial
and commercial households”, the applicable progressive rates are from 5%
to 35%
不执行有限合伙企业合伙事务的自然人有限合伙人,其从有限合伙企业取得的
股权投资收益,按“利息、股息、红利所得”项目计征20%个人所得税
An individual who acts as a Limited Partner (“LP”) of LPE should be subject
to IIT as “interests and dividends income”, the applicable IIT rate is 20%
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有限合伙所得税政策的地方实践—上海(续)
Local Practices on Income Taxes on LPEs
—Shanghai (Cont’d)
适用对象
Applicable Entities
主要财政扶持
Major Local
Financial
Subsidies
具体内容
Details
股权投资管理企业
Equity Investment Management Enterprises
- 500万 (募集资金达到10亿元的)
5 million (1 billion <= fund < 3 billion)
- 1000万 (募集资金达到30亿元的)
10 million (3 billion <= fund < 5 billion)
- 1500万 (募集资金达到50亿元的)
15 million (fund >=5 billion)
- 其他 Others
投资于浦东新区国有企业、高科技企业和中小企业或
新区鼓励发展的其他新兴产业项目的股权投资企业
Equity investment enterprises investing in stateowned enterprises, high-tech enterprises, midscale/small-scale enterprises, or new developed
industrial projects that are encouraged by Pudong
New Area
所获投资收益形成的新区地方财力, 按50%的标准奖励
该股权投资企业
50% of local financial revenue
在陆家嘴功能区和张江功能区办公的股权投资企业
Equity investment enterprise located in Lujiazui
Functional Area or Zhangjiang Functional Area
租赁办公用房的,按实际租赁面积,给予500元/平方米/年
的房租补贴；购买自用办公用房的,按购房房价给予
1.5%的补贴
Lease of office: 500/square meter x actual area / year
Acquisition of office for self-use: 1.5% x acquisition
price
注：上述政策执行到2010年12月31日止, 且可能根据企业有所不同
Note: The above policies are to be implemented till 31 Dec 2010, may vary among enterprises
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有限合伙所得税政策的地方实践—北京
Local Practices on Income Taxes on LPEs —Beijing
•
•
适用对象：股权投资基金和股权投资管理企业
Applicable entities: Equity Investment Funds and Equity Investment
Management Enterprises
地方政策 Local policies


合伙制股权基金中个人合伙人取得收益, 按照“利息、股息、红利所得”或“财产
转让所得”项目征收20%个人所得税
Income derived by an individual LP shall be taxed as “interests and dividends
income” or “property transfer income”
合伙制股权基金从被投资企业获得的股息、红利等投资性收益, 属于已缴纳企业所
得税的税后收益, 该收益可按照合伙协议约定直接分配给法人合伙人, 其企业所得
税按有关政策执行
Where investment profit such as dividend income derived by a partnership and
is subsequently distributed to a legal person partner pursuant to partnership
agreement, the investment income is regarded as after-tax profit and taxed in
accordance with CIT regimes
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有限合伙所得税政策的地方实践—北京(续)
Local Practices on Income Taxes on LPEs —Beijing
(Cont’d)
主要财政扶持
Major Subsidies
主要财政扶持
Major Financial
Subsidy
主要税收豁免
Major Tax
Concessions
适用对象
Applicable entities
具体内容
Details
连续聘用2年以上的高级管理
人员
Senior management
employed for 2 consecutive
years
购买商品房、汽车或参加专业培训的,按其上一年度所缴个人工薪
收入所得税地方留成部分的80%予以奖励
Subsidy, equivalent to the 80% of local IIT revenue in the
previous year, on the purchase of commodity residential
property, automobile or specialty training
高级管理人员
Senior management
股权、期权奖励,在计征个人所得税时给予优惠
Preferential IIT treatment on stock or option awards
合伙企业及其职工
Partnership and employees
不超过职工工资总额20%的比例为职工缴存的住房公积金可税前
扣除并免征个人所得税,职工按不超过其工资总额20%的比例缴存
的住房公积金免征个人所得税
Housing fund that is paid for an employee may be exempted
from the employee's IIT to the extent that the housing fund is no
more than 20% of the employee's total salary. Housing fund that
is paid by an employee is exempted from the employee's IIT
liability to the extent that the fund is no more than 20% of the
employee's total salary
注：上述政策执行到2013年1月1日止,且可能根据企业有所不同。
Note: The above policies are to be implemented till 1 Jan 2013, may vary among enterprises
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有限合伙所得税政策的地方实践—天津
Local Practices on Income Taxes on LPEs －Tianjin
•
•
适用对象：有限合伙企业
Applicable entity: LPEs
税收政策 Local policies



合伙人是法人和其他组织的, 按有关政策规定缴纳企业所得税
Partner with legal-person status shall pay CIT
不参与执行业务的有限合伙自然人取得的股权投资收益, 按“利息、股息、红利所得”计征20%个人
所得税, 在有限合伙企业注册地税务机构缴纳
Income derived by an individual who does not act as a managing partner of LPE shall be subject to
IIT as “Income of interest and dividend” with a tax rate of 20%. The IIT should be settled with the
tax authority in-charge of the partnership
自然人普通合伙人, 既执行合伙业务又为基金的出资人的,取得的所得能划分清楚时, 对其中的投资收
益或股权转让收益部分,税率适用20%
An individual GP who is also investor may pay 20% on the investment income and share transfer gain, to
the extent that such income is clearly identified

法人合伙人分得的生产经营所得和其他所得, 可在合伙企业注册地地税局缴纳企业所得税;或到法人合
伙人投资者所在地缴纳企业所得税
A legal person may choose to settle taxes on operating and other income with the tax authority
where the partnership is registered, or with the tax authority of where the partner is located.
14
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有限合伙所得税政策的地方实践—天津(续)
Local Practices on Income Taxes on LPEs －Tianjin
(Cont’d)
适用对象
Applicable Entities
具体内容
Details
基金连续聘用2年以上的高
级管理人员
第一次购买商品房、汽车或参加专业培训的,按其缴纳的个人所得税地方分享部分给予奖励
Senior management
Subsidy, equivalent to the local IIT revenue on the first purchase of a commodity
employed by a fund for 2 residential property, automobiles or specialty training.
consecutive years
前两年全额奖励营业税地方分享部分,后三年减半奖励营业税地方分享部分
Subsidy equivalent to 100% local BT revenue in the first two years, and 50% local BT
主要财政扶持
revenue in the subsequent three years
Major Local
基金管理机构
Financial
前两年全额奖励企业所得税地方分享部分,后三年减半奖励企业所得税地方分享部分
Fund Management
Subsidies
Subsidy equivalent to 100% local CIT revenue in the first two years, and 50% local CIT
Enterprises
revenue in the subsequent three years
对基金管理机构购建、租赁办公用房提供一定补贴
Subsidy on the fund manager's acquisition or lease of its office
股权投资基金
Equity Investment Fund
主要税收豁免
基金管理机构
Major Tax
Fund Management
Concessions
Enterprises
股权投资基金投资于天津的企业或项目,按项目退出或获得收益后形成的所得税地方分享部
分的60%给予奖励
Subsidy, equivalent to 60% local CIT revenue provided that the project is located in Tianjin
购建新的自用办公房产免征契税,并免征房产税三年
Exempted from Deed Tax on its acquisition of new self-used offices
and Real Estate Tax for three years
注：上述政策执行到2012年12月31日止,且可能根据企业有所不同
Note: The above policies are to be implemented till 31 Dec 2012, may vary among enterprises
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15
有限合伙所得税政策各地实践汇总
Summary of Local Practices on Income Taxes on LPEs
合伙人类型
Partners
上海
Shanghai
北京
Beijing
天津
Tianjin
不执行有限合伙企业合伙事务的
自然人有限合伙人,其从有限合
个人有限合
伙企业取得的股权投资收益, 按
伙人
“利息、股息、红利所得”项目
Individual
计征20%个人所得税
LP
An individual LP pays IIT at
20%
有限合伙人按照“利息、股息、红利所得”
取得收益按照 或“财产转让所得”项目征收个人所得税,
“利息、股息、 税率适用20%
红利”所得” An individual LP pays IIT at 20%
或“财产转让
所得”项目征
收20%个人所
自然人普通合伙人, 既执行合伙业务又为基
执行有限合伙企业合伙事务的自
得税
然人普通合伙人,按“个体工商
金的出资人的, 取得的所得能划分清楚时,
对其中的投资收益或股权转让收益部分, 税
个人普通合 户的生产经营所得”应税项目,
适用5%-35%的五级超额累进税 Each partner 率适用20%
伙人
is subject to
Individual 率, 计征个人所得税
An individual GP who is also investor may
GP
An individual GP pays IIT at the IIT at 20%
pays IIT at 20% on the investment income
progressive rates from 5% to
and share transfer gain, to the extent that
35%
such income is clearly identified
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16
有限合伙所得税政策各地实践汇总(续)
Summary of Local Practices on Income Taxes on LPEs
(Cont’d)
合伙人类型
Partners
上海
Shanghai
法人有限合伙人
Legal-person LP
无
No
法人普通合伙人
Legal-person GP
无
No
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北京
Beijing
合伙制股权基金获得的股息、红利等
投资性收益, 属于已缴纳企业所得税
的税后收益, 该收益可按照合伙协议
约定直接分配给法人合伙人, 其企业
所得税按有关政策执行
天津
Tianjin
合伙人是法人和
其他组织的, 按有
关政策规定缴纳
企业所得
Where investment income such as
dividends derived by a partnership
A partner with
and is subsequently distributed to a
legal-person
legal person partner, the investment
status pays CIT
income is regarded as after-tax profit
and could be taxed in accordance
with CIT regimes.
17
外资有限合伙架构下的所得税分析
Analysis on Income Tax under the Structure of a FI LPE
•
外国企业合伙人如何在中国内地纳税?How does a foreign enterprise partner pay tax in China?
 企业所得税? CIT?
 预提所得税? WHT?
•
外国企业合伙人来源于合伙企业所得有哪些? What kind of incomes will be derived by a
foreign enterprise partner?
– 生产经营所得(营业收入)? Operating income?
– 投资收益(利息、股息、红利)? Investment income (interests and dividends)?
– 出资转让所得? Capital gain on transfer of investment ?
•
•
该外国企业合伙人是否在中国有常设机构?Does the foreign enterprise partner constitute a
Permanent Establishment (“PE”) in China?
税收协定关于常设机构的概念 Definition of a PE under Treaties


企业进行全部或部分营业的固定场所
Fixed place of business through which the business of an enterprise is wholly or partly carried on.
缔约国一方企业通过雇员或其他人员,在缔约国另一方为同一项目或相关联的项目提供劳务,包括咨询劳务,仅以在任
何十二个月(或一个公历年度)中连续或累计超过六个月的为限。
The furnishing of services, including consultancy services, by an enterprise through employees or other personnel
engaged for such purpose, but only if activities of that nature continue (for the same or a connected project) within
a Contracting State for a period or periods aggregating more than 183 days within any twelve month period.
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18
外资有限合伙架构下的所得税分析
Analysis on Income Taxes Under the Structure
of a FI LPE (Cont’d)
•
外国个人合伙人如何在中国内地纳税?
How does a foreign individual partner pay income taxes in China?

合伙企业合伙人是自然人的, 缴纳个人所得税
Individual partner pays IIT
- 生产经营所得比照 “个体工商户的生产经营所得” 计征个人所得税(5%-35%)
Operating income are taxed at 5%- 35%, with reference to those on “income
from production, operation derived by industrial and commercial households”
- 通过合伙企业对外投资分回利息、股息比照“利息、股息、红利”计征个人所
得税 (20%)
Interests and dividends obtained from the invested entity through the
partnership are taxed at 20%
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19
外资有限合伙架构下的所得税分析
Analysis on Income Taxes Under the Structure
of a FI LPE (Cont’d)
投资者的各类所得
Income derived by
enterprise investors
企业合伙人－适用企业所得税*
Enterprise Partners - CIT
个人合伙人－适用个人所得税
Individual Partners - IIT
生产经营所得比照 “个体工商户的生产经营所
得” 计征个人所得税(5%-35%)
1) 境内合伙人： 25%企业所得税(纳入利
被投资企业生产经营所得
Operating income are taxed at 5%- 35%, with
润表)/不缴纳企业所得税?
Operating income derived
reference to those on “income from production,
Chinese partner: CIT at 25% (put into
by invested entity
operation derived by industrial and commercial
P/L)/no CIT?
households”.
2) 外国合伙人：25%企业所得税/10%预
通过合伙企业对外投资分回利息、股息比照“利
提所得税?
被投资企业对外投资取得股息
息、股息、红利”计征个人所得税 (20%)
、红利所得**
Foreign partner: CIT at
Interests and dividends obtained from the
Dividends derived by
25%/withholding tax (“WHT”) at 10%?
invested entity through the partnership are
invested entity
taxed at 20%.
1)
投资者转让被投资企业出资所
得
Capital gain (share transfer)
derived by investors
2)
境内合伙人： 25% 企业所得税(纳入
利润表)
Chinese partner: CIT at 25% (put into 个人所得税20%
P/L)
IIT 20%
外国合伙人: 10%***预提所得 税
Foreign partner: WHT at 10%
*:现行合伙企业的税收法规主要适用于个人合伙人, 对于合伙人是法人和其他组织的则只规定缴纳企业所得税, 但未明确如何计算。
Current tax rules regarding partnership enterprises mainly focuses on individual partners. It is only stipulated that a partner, who is legal person or other
organization, is subject to CIT. However, there lacks of detailed rules on how to assess the CIT.
**: 对于对外国企业或者个人在中国境内设立能否设立以投资为主要业务的合伙企业暂未有明确规定。
It is still not clear whether a foreign enterprise or individual may establish in China a LPE that is mainly engaged in investment business.
***: 可以适用协定税率。 May apply for treaty preferential treatments.
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20
地方税收政策以及财政扶持的性质界定
Nature of Local Tax Policies and Financial Subsidies
•
中央税, 指征税收入全部属于中央财政的税收。如关税、海关代征的增值税、消费税、 中央企业的所
得税等
Central Tax means taxes of which the revenue fully flows to the central government, such as customs
duty, VAT collected by customs, consumption tax and CIT on central enterprises, etc
•
地方税, 指征税收入全部属于地方财政的税收。如营业税、土地增值税、城镇土地使用税、房产税等
Local Tax means taxes of which the revenue fully flows to local governments, such as BT, land
appreciation tax , urban land use tax, etc
•
中央和地方共享税, 指征税收入部分属于中央财政、部分属于地方财政的税收。如企业所得税(中央
60%, 地方40%)、个人所得税( 中央60%, 地方40%) 、增值税( 中央75%, 地方25%)等
Shared Tax means taxes of which the revenue should be allocated between the central and local
governments, such as CIT (Central Government: 60%, Local Government: 40%) , IIT (Central
Government: 60%, Local Government: 40%), VAT (Central Government: 75%, Local Government:
25%), etc
•
从目前的税收实践看, 适用地方财政返还、地方财政扶持政策的主要为增值税、营业税、企业所得税和
个人所得税
In practice, the major taxes revenue related to local financial subsidies are VAT, BT, CIT and IIT
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21
地方税收政策以及财政扶持的性质界定(续)
Nature of Local Tax Policies and Financial Subsidies
(Cont’d)
•
《企业所得税法》 “CIT Law”
第二十九条民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部
分, 可以决定减征或者免征。自治州、自治县决定减征或者免征的, 须报省、自治区、直辖市
人民政府批准。
Article 29 The autonomous authority of ethnic autonomous locality may decide on the reduction or
exemption of the portion of CIT shared by the locality that shall be paid by Enterprises of the
ethnic autonomous locality. Where an autonomous prefecture or autonomous county
decides on the reduction or exemption, they must report to the people's government of
province, autonomous region or municipality directly under the central government for
approval.
第三十五条 本法规定的税收优惠的具体办法, 由国务院规定。
Article 35 The specific measures of preferential tax treatments prescribed by this Law shall be
formulated by the State Council.
第三十六条 根据国民经济和社会发展的需要,或者由于突发事件等原因对企业经营活动产生重大影响的,
国务院可以制定企业所得税专项优惠政策,报全国人民代表大会常务委员会备案。
Article 36
Where there is a significant impact on the business activities of Enterprises pursuant to the
needs of national economy and social development, or due to unexpected public incidents,
the State Council may formulate the preferential policy of CIT and report to the Standing
Committee of the National People's Congress for the record.
22
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地方税收政策以及财政扶持的性质界定(续)
Nature of Local Tax Policies and Financial Subsidies
(Cont’d)
•
《税收征收管理法》“Tax Collection and Administration Law”
第三条
Article 3
税收的开征、停征以及减税、免税、退税、补税,依照法律的法规执行, 法律授权国
务院法规的, 依照国务院制定的行政法规的法规执行。任何机关、单位和个人不得违
反法律、行政法规的法规, 擅自作出税收开征、停征以及减税、免税、退税、补税的
决定。
The collection of taxes or the cessation thereof, the reduction, exemption and
refund of taxes as well as the payment of taxes underpaid shall be implemented in
accordance with the law or the relevant provisions stipulated under administrative
regulations formulated by the State Council, provided that the State Council is
authorized by the law to formulate the relevant provisions. No governmental
organs, entities or individuals may be permitted to, in violation of the law or the
administrative regulations, make decisions without authorization regarding the
collection of taxes, or the cessation thereof, the reduction, exemption or refund of
taxes, or the payment of taxes underpaid and other decisions contradicting tax
laws and administrative regulations and rules.
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23
地方税收政策以及财政扶持的性质界定(续)
Nature of Local Tax Policies and Financial Subsidies
(Cont’d)
• 《关于加强依法治税严格税收管理权限的通知》(国发[1998]4号)
“Notice on Strengthening the Tax Administration according to Law and Tightening the Tax
Administration Powers” (Guofa [1998] No.4)



中央税、共享税以及地方税的立法权都集中在中央, 各地区、各部门要依法治税, 依法理财,
不得超越权限擅自制定、解释税收政策, 也不得越权批准减免税收、缓缴税收和豁免欠税
The legislative authority on Central Tax、Shared Tax and Local Tax are exclusively
reserved by the central government. All districts and departments shall govern taxation and
finance by law, and shall not stipulate or interpret tax policies beyond their authority, or
approve tax concessions, tax deferrals or exemptions on outstanding taxes.
减免税收必须依照税法规定执行, 任何超越税法和税收管理权限规定的减免税必须立刻纠正;
Tax reduction and exemption shall be implemented in accordance with tax laws. Any tax
reductions or exemptions beyond tax law or tax administration authority shall be
immediately corrected.
要坚决杜绝以缓代欠, 以缓代免的现象, 严禁以任何理由减免纳税人的欠税, 凡已经减免的欠
税, 要限期追缴入库。
Tax arrears and tax exemption through tax deferral should be firmly resolved, prohibiting tax
arrears for any reason. The exempted outstanding taxes shall be recovered and deposited
in the treasury within provided time limits.
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地方税收政策以及财政扶持的性质界定(续)
Nature of Local Tax Policies and Financial Subsidies
(Cont’d)
•
结论: 地方政府承诺的财政返还/财政扶持不是税收优惠
Conclusion: Financial refund or financial subsidies by local governments
is not tax preferential treatments
•
实践: 各地政府仍然在地方财政范围内, 通过建立扶持基金等方式给予企业一定
的返还或者扶持, 从而变相给予税收优惠。因此, 投资者在选择投资地点时应当
对于地方政府许诺的政策进行“识别”, 以控制投资风险
Practice: Local governments, within local finance revenue, provide certain
return or subsidy by ways of establishment of local supporting funds,
which may be deemed as a disguised tax preferential treatment. Hence, in
order to control investment risk, investors should discern the policy
commitments by local governments when determining the investment
locality
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25
外资有限合伙典型案例
Case Study on a typical FI LPE structure
假设 Assumption
企业 B
Co. B
•
境外 Overseas
境内 PRC
企业 C
Co. C
投资额:2000万元
投资额:1000万元 •
Investment:10M
Investment: 20M
实体 A
Entity A
生产经营所得: 3600万元
Operating income :36M
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2010年初,外国企业B和中国企业C分别投资2000万元
和1000万元设立中国实体A, 双方约定由企业C进行实
体A的日常经营管理, 企业B不参与管理
At the beginning of 2010, overseas Co. B and
domestic Co. C invested 20M and 10M respectively
in domestic Entity A. Both parties mutually agree that
entity A shall be managed by Co. C, while Co. C does
not participate in the management of Entity A.
2015年,扣除成本、费用和损失后, 中国实体A取得生
产经营所得3600万元
In 2015, Entity A receives net operating income of
36M after deducting cost, expenses and losses
•
企业B、企业C于2015年底按投资比例从实体A取得利
润(假设无需提取公积金)
Co. B and Co. C receive incomes from Entity A based
on investment ratio (assuming no reserve fund is
required here)
•
企业B、企业C无其它收入、成本、费用
Co. B and Co. C do not incur any other income, costs
or expense
26
模式1 : 外资有限合伙
Module 1 : FI LPE
企业 B
Co. B
境外 Overseas
企业 C
Co. C
境内 PRC
投资额:2000万元
Investment: 20M
投资额:1000万元
有限合伙 A
FI LPE A
生产经营所得: 3600万元
Operating income :36M
主体
Entities
税种
Taxes
企业所得税
25% CIT
预提所得税
10% WHT
有限合伙A
FI LPE A
×
×
企业B Co. B
×
240*
企业C Co. C
300**
×
Investment:10M
*假设企业B为有限合伙人, 现行税法未明确规定对企业B如何征税; 我们认为, 参考非法人中外合作创投企业纳税实践, 税务机关可能要求企业B按10%缴纳预提所得税
Assuming Co. B is a LP, currently no clear tax rule regarding how Co. B is taxed. In our experience, with reference to practice of Foreign Invested Venture Capitals with nonlegal-person status, tax authority might request Co. B to pay WHT at 10%
* *假设企业C为普通合伙人 Assuming Co. C is a GP
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27
模式2 : 非法人制中外合作企业
Module 2 : CJV with Non-legal-person Status
税种
Taxes
企业 B
Co. B
境外 Overseas
主体
Entities
企业 C
Co. C
境内 PRC
投资额:2000万元
投资额:1000万元
Investment: 20M
Investment:10M
非法人制中外合作企业A
CJV A with non-legalperson status
生产经营所得: 3600万元
Operating income :36M
企业所得 预提所得税
税25% CIT 10% WHT
非法人制中外合
作企业A
CJV A with nonlegal-person
status
×
×
企业B Co. B
×
240*
企业C Co. C
300**
×
*假设企业B为有限合伙人 (Assuming Co.B is a LP)
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* *假设企业C为普通合伙人(Assuming Co.C is a GP)
28
模式3 : 公司
Module 3 : Corporation
税种
Taxes
企业 B
Co. B
主体
Entities
境外 Overseas
境内 PRC
企业 C
Co. C
投资额:2000万元
投资额:1000万元
Investment: 20m
Investment:10m
中外合资公司 A
Sino-foreign Invested Co.
A with legal-person
status
生产经营所得: 3600万元
Operating income :36m
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企业所得税 预提所得税
25% CIT 10% WHT
中外合资企业A
Sino-foreign
Invested Co. A
900
×
企业B Co. B
×
180
企业C Co. C
×
×
29
税负比较
Tax Liabilities Comparison
实体 A
Entity A
企业B
Co. B
企业C
Co. C
总计税负
Total Tax
Liabilities
有限合伙模式
FI LPE
-
240
300
540
非法人制中外合作企业
CJV with non-legalperson status
-
240
300
540
中外合资企业
Sino-foreign Invested
Co.
900
180
-
1080
结论：从纳税筹划考虑,有限合伙企业和非法人制中外合作企业模式可能被采用, 但因目前涉及有限合伙
及非法人制中外合作税务法规不健全, 投资者应注意与投资当地税务机关沟通！
Conclusion: From tax planning perspective, LPE or CJV with non-legal-person status could be
considered. However, due to lack of detailed tax rules on LPE and CJV with non-legal person
status, investors should effectively communicate with the local authorities!
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联系方式
Contacts
俞卫锋 (David Yu)
Partner/Attorney
陆易 (Clare Lu)
Partner/Attorney
电话 Tel: 021-3135 8686
邮箱 Email: david.yu@llinkslaw.com
电话 Tel: 021-3135 8667
邮箱 Email: clare.lu@llinkslaw.com
传真 Fax:
地址 Address:
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021-3135 8600
19F, ONE LUJIAZUI
68 Yin Cheng Road Middle
Shanghai 200120 P.R.China
31
声明
Disclaimer
该讲稿中所反映的信息截止于2010年1月26日。在准备该讲稿的过程中, 我们依赖并假设
我们所获得的所有公开信息是准确、完整的, 且我们并未对该等信息进行核查。本讲稿
中的信息并不构成通力律师事务所正式的法律意见。
Information contained herein is provided on January 26, 2010. In the course of
preparing this material, we assume that all the public information we have
obtained and relied upon is accurate and complete. Furthermore, we have not
undertaken any independent review or verification against such information. Any
information contained herein does not constitute a formal legal opinion of Llinks
Law Offices.
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