享受稅收協(xié)定福利(企業(yè)篇)/ Tips on Tax Treaty Benefits （Enterprises） “一帶一路”稅收宣傳之一
云南百滇稅務(wù)師事務(wù)所有限公司 2020-04-22
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享受稅收協(xié)定福利(企業(yè)篇)/ Tips on Tax Treaty Benefits （Enterprises）
“一帶一路”稅收宣傳之一
發(fā)布時(shí)間：2020-04-22 14:08 來源：淮安局所得稅科
稅收協(xié)定不僅可以有效幫助企業(yè)消除跨境雙重征稅，還有可能提供比國內(nèi)法更優(yōu)惠的稅收待遇。今天，就跟大家分享一些企業(yè)可享受的稅收協(xié)定優(yōu)惠，請各位納稅人查收！
Not only can tax treaties effectively eliminate double taxation, they can provide more preferential tax treatment than domestic law. Today, I would like to share with you some of the tax treaty benefits that enterprises can enjoy, please follow me and have a look!
一、什么是稅收協(xié)定？
What is a tax treaty?
稅收協(xié)定是具有稅收管轄權(quán)的國家或地區(qū)之間締結(jié)的條約，目的是避免雙重征稅和防止偷漏稅。稅收協(xié)定主要涉及我國的企業(yè)所得稅和個(gè)人所得稅兩個(gè)稅種。
截至2019年12月31日，我國已生效103個(gè)稅收協(xié)定和安排。稅收協(xié)定可以幫助跨境企業(yè)免稅、減稅、解決跨境稅收爭議，是企業(yè)跨境經(jīng)營的稅收護(hù)身符。
A tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. Tax treaties mainly involve corporate income tax and individual income tax.
China has brought 103 tax treaties and agreements into effect by December 31 2019. Tax treaties can help cross border enterprises enjoy preferential treatment of tax reduction or exemption and settle cross border tax disputes, that’s why they are called “talismans” for enterprises engaging in cross border operations.
二、企業(yè)可享受哪些稅收協(xié)定優(yōu)惠？
What tax treaty benefits can enterprises enjoy?
無論是居民企業(yè)取得來源于境外的所得，還是非居民企業(yè)取得來源于我國境內(nèi)的所得，只要符合稅收協(xié)定規(guī)定的條件，就可以享受相應(yīng)的優(yōu)惠待遇。常見的主要有以下幾種：
Whether a resident enterprise obtains income from abroad or a non-resident enterprise obtains income from China, as long as it meets the conditions stipulated in tax treaties, it can enjoy corresponding preferential treatment. The common ones are as follows:
1.營業(yè)利潤免稅
Tax exemption for business profit
企業(yè)在境外從事承包工程或提供勞務(wù)時(shí)，營業(yè)活動(dòng)時(shí)間沒有超過稅收協(xié)定規(guī)定天數(shù)或期限的（通常為任何12個(gè)月中連續(xù)或累計(jì)超過6個(gè)月或183天），在境外不構(gòu)成常設(shè)機(jī)構(gòu)，那么它的營業(yè)利潤就可以免征境外國家（地區(qū)）的所得稅。
When an enterprise engages in contracting projects or providing labor services abroad, if its activities continue less than a period stipulated by the tax treaty (usually continuous or cumulative over 6 months or 183 days in any 12 months), it will not constitute a permanent establishment, so that its business profit can be exempted from foreign income tax.
2. 股息、利息、特許權(quán)使用費(fèi)減稅
Tax reduction on dividends, interest and royalties
稅收協(xié)定對股息、利息、特許權(quán)使用費(fèi)規(guī)定的稅率一般會低于東道國國內(nèi)法的稅率，此時(shí)，東道國應(yīng)當(dāng)按不高于協(xié)定約定的稅率征稅。以俄羅斯為例，俄羅斯對利息所得的國內(nèi)預(yù)提所得稅率一般是20%，而依據(jù)中俄稅收協(xié)定，對利息的預(yù)提所得稅稅率為0。
The tax rate of dividends, interest, and royalties stipulated in the tax treaty is generally lower than that in domestic law. In this case, the host country should levy tax at a rate no higher than that stipulated in tax treaty. Taking Russia as an example, Russia's domestic withholding income tax rate of interest is 20% normally, while according to the agreement between China and Russia, the withholding income tax rate of interest is 0.
3.財(cái)產(chǎn)轉(zhuǎn)讓收益免稅
Tax exemption for capital gains
企業(yè)取得來源于境外的財(cái)產(chǎn)（包括股權(quán)、不動(dòng)產(chǎn)等）轉(zhuǎn)讓收益，通常應(yīng)當(dāng)對財(cái)產(chǎn)轉(zhuǎn)讓收入減去財(cái)產(chǎn)凈值后的所得征稅，有稅收協(xié)定的規(guī)定下，符合條件的可在境外享受所得免稅待遇。
When an enterprise receives gains from the alienation of overseas capital (including shares, immovable property, etc.), the balance after the deduction of the net asset value from the total income shall be the taxable income. Under the terms of tax treaty, the enterprise which meets requirements can enjoy tax exemption for capital gains abroad .
4.境外所得饒讓抵免
Tax Sparing Credit
稅收協(xié)定的饒讓條款規(guī)定，居民企業(yè)取得的境外所得，按照東道國稅收法律享受了免稅或減稅待遇，該免稅或減稅數(shù)額可作為企業(yè)實(shí)際繳納的境外所得稅額在居民國予以抵免。2019年，在稅務(wù)機(jī)關(guān)的輔導(dǎo)下，江蘇赴埃塞俄比亞投資企業(yè)享受中埃協(xié)定饒讓抵免條款，在我國減免稅款1500多萬元。
According to the tax treaty, when resident enterprises enjoy tax exemption or reduction granted for overseas income in accordance with the tax law of the host country, the amount of such exemption or reduction can be credited in the resident country as the actual income tax paid by the enterprise. In 2019, under the guidance of tax authorities, a Jiangsu enterprise with investments in Ethiopia reduced its tax payment in China by more than 15 million Yuan based on the tax sparing provision of the agreement between China and Ethiopia.
三、什么是跨境稅收爭議解決？如何啟動(dòng)？
What is and how to start cross-border tax dispute resolution?
企業(yè)在境外與當(dāng)?shù)囟悇?wù)機(jī)關(guān)產(chǎn)生稅收爭議或遭遇不公正稅收待遇時(shí)，可以向本國稅務(wù)機(jī)關(guān)申請啟動(dòng)協(xié)定相互協(xié)商程序，由本國稅務(wù)機(jī)關(guān)與對方稅務(wù)當(dāng)局進(jìn)行協(xié)商，幫助企業(yè)解決問題。啟動(dòng)相互協(xié)商程序的具體內(nèi)容和程序，請您參閱稅務(wù)總局2013年56號公告、2017年6號公告。
When an enterprise has a tax dispute with the local tax authority abroad or encounters unfair tax treatment, it may apply to the tax authority of its home country to initiate a mutual agreement procedure so that the tax authority shall negotiate with its foreign counterpart to help solve the problem. For the specific content and procedures of China's mutual agreement procedure, please refer to the No. 56 announcement of 2013 and No. 6 announcement of 2017 issued by the State Taxation Administration of China.
四、企業(yè)享受稅收協(xié)定優(yōu)惠需要哪些手續(xù)？
What procedures are required for enterprises to enjoy the tax treaty benefits?
對于我國居民企業(yè)而言，可向主管所得稅的縣級稅務(wù)機(jī)關(guān)申請開具《中國稅收居民身份證明》，并按對方國家（地區(qū)）的要求辦理稅收協(xié)定申請。開具此證明需要提交的資料和流程，請您參閱稅務(wù)總局2016年40號公告、2019年17號公告。
Chinese resident enterprises can apply to the county-level tax authorities to issue a “Certificate of Chinese Fiscal Resident" and apply for tax treaty benefits in accordance with the requirements of the host country (region). For the materials and procedures required to issue this certificate, please refer to the No. 40 announcement of 2016 and No. 17 announcement of 2019 issued by the State Taxation Administration of China.
對于非居民企業(yè)而言，擬享受協(xié)定待遇的，首先應(yīng)填寫《非居民納稅人享受協(xié)定待遇信息報(bào)告表》，并主動(dòng)提交給扣繳義務(wù)人；其次，自行留存相關(guān)資料備查，主要包括：對方稅務(wù)主管當(dāng)局開具的稅收居民身份證明，相關(guān)合同、協(xié)議等權(quán)屬證明。具體要求請您參閱稅務(wù)總局2019年35號公告。
If non-resident enterprises intend to enjoy the tax treaty benefits, firstly they shall fill in the “Information Reporting Form for Non-resident Taxpayers Claiming Treaty Benefits" and submit it to the withholding agent; secondly, they shall keep relevant materials for their own for reference, mainly including Certificate of Fiscal Resident issued by the home country tax authority and relevant contracts and agreements and other ownership proof. For specific requirements, please refer to No. 35 announcement of 2019 issued by the State Taxation Administration of China.
我國開放型經(jīng)濟(jì)背景下，用好國際稅收規(guī)則和東道國稅收政策，有助于跨國經(jīng)營企業(yè)維護(hù)好自身權(quán)益、降低稅收成本。更多國際稅收規(guī)則可登陸江蘇省稅務(wù)局“‘一帶一路’稅收綜合服務(wù)平臺”查看，如果您跨境經(jīng)營中遇到國際稅收問題，可與平臺上公布的江蘇省稅務(wù)局及各市局聯(lián)絡(luò)人聯(lián)系。
In the context of China's open economy, making good use of international tax rules and tax policies of the host country will help multinational enterprises safeguard their own rights and reduce tax costs. More international tax rules can be found on the “B&R” tax information platform. If you encounter international tax problems, you can turn to the contact person of Jiangsu Provincial Tax Service of STA and municipal tax service shown on the platform.
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