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            稅總解讀分配利潤直投暫不征預提稅問題

            分享到:
            2018-01-09 09:19:44來源: 首冠教育

            原標題為:關于《國家稅務總局關于境外投資者以分配利潤直接投資暫不征收預提所得稅政策有關執行問題的公告》的解讀

            為落實國務院決定,財政部、國家稅務總局、國家發展和改革委員會、商務部聯合發布了《關于境外投資者以分配利潤直接投資暫不征收預提所得稅政策問題的通知》(財稅〔2017〕88號,以下稱《通知》)。為配合《通知》執行,國家稅務總局發布《國家稅務總局關于境外投資者以分配利潤直接投資暫不征收預提所得稅政策有關執行問題的公告》(國家稅務總局公告2017年第3號,以下稱《公告》)。現就執行境外投資者以分配利潤直接投資暫不征收預提所得稅(以下稱“暫不征稅”)政策有關問題解讀如下:

            一、如何認定被投資企業是否從事與鼓勵類項目相關的經營活動

            按照《通知》第二條第(四)項規定,作為境外投資者享受暫不征稅政策的條件之一,被投資企業要在境外投資者投資期限內從事符合鼓勵類項目范圍的經營活動,鼓勵類項目范圍包括《外商投資產業指導目錄(2017年修訂)》(中華人民共和國國家發展和改革委員會中華人民共和國商務部令第4號)所列的鼓勵外商投資產業目錄和《中西部地區外商投資優勢產業目錄(2017年修訂)》(中華人民共和國國家發展和改革委員會中華人民共和國商務部令第46號)所列的目錄。按照《公告》第一條第一款規定,符合鼓勵類項目范圍的經營活動包括與鼓勵類項目相關的一項或多項經濟活動,相關經濟活動包括生產產品或提供服務、研發活動、投資建設工程或購置機器設備和其他經營活動。凡被投資企業在境外投資者投資期限內至少開展了一項《公告》第一條第一款規定所列舉經營活動的,即可以被認為符合《通知》第二條第(四)項規定的條件。

            按照《公告》第一條第二款規定,享受暫不征稅待遇的境外投資者應向利潤分配企業主管稅務機關提供符合《通知》第二條第(四)項規定的證明資料,提交資料時間可以選擇在收回享受暫不征稅待遇的投資前或者按照《通知》第七條規定申報補繳遞延稅款時。主管稅務機關對相關證明材料有疑問的,可提請地(市)稅務機關轉同級發展改革部門或商務部門出具意見。

            二、境外投資者在享受暫不征稅待遇過程中需要提交哪些資料?

            境外投資者享受暫不征稅待遇的過程包括向利潤分配企業提出享受暫不征稅待遇的要求,以分得利潤直接投資,向利潤分配企業主管稅務機關提出追補享受暫不征稅申請,通過處置投資資產收回直接投資等環節。在這些環節中,境外投資者應提供以下資料:

            (一)境外投資者在向利潤分配企業提出享受暫不征稅待遇要求時,應按照《公告》第三條第一款規定填報并提交《非居民企業遞延繳納預提所得稅信息報告表》。

            (二)境外投資者在收回享受暫不征稅待遇的投資前或者按照《通知》第七條規定申報補繳遞延稅款時,應按照《公告》第一條第二款規定向利潤分配企業主管稅務機關提供符合《通知》第二條第(四)項規定的證明資料。

            (三)境外投資者在向利潤分配企業主管稅務機關提出追補享受暫不征稅待遇申請時,應按照《公告》第三條第二款規定填報并提交《非居民企業遞延繳納預提所得稅信息報告表》以及相關合同、支付憑證、與鼓勵類投資項目活動相關的資料,以及省稅務機關規定要求報送的其他資料。

            (四)境外投資者在通過處置投資資產收回直接投資時,應按照《公告》第三條第三款規定填報《中華人民共和國扣繳企業所得稅報告表》。

            (五)按照主管稅務機關根據《公告》第七條規定提出的要求,提供與享受暫不征稅待遇相關的其他資料。

            三、利潤分配企業在執行暫不征稅政策過程中需要辦理哪些稅務事項?

            按照《通知》第三條規定,利潤分配企業在執行暫不征稅政策過程中需要辦理的稅務事項包括:

            (一)接受境外投資者填報的《非居民企業遞延繳納預提所得稅信息報告表》

            (二)按照《公告》第四條規定審核境外投資者提供的信息資料。審核內容有三項,一是境外投資者填報的信息在形式上是否完整,有無缺項;二是利潤實際支付過程與境外投資者填報信息是否吻合;三是境外投資者填報信息涉及利潤分配企業的內容是否真實、準確。

            (三)經過上述審核后,三項內容均無誤的,利潤分配企業可以在支付利潤時暫不按照企業所得稅法第三十七條規定扣繳企業所得稅。

            (四)利潤分配企業在執行暫不征稅政策后,應自實際支付利潤之日起7日內向利潤分配企業主管稅務機關報送《中華人民共和國扣繳企業所得稅報告表》,同時附報由境外投資者提交并經利潤分配企業補填相關信息后的《非居民企業遞延繳納預提所得稅信息報告表》。

            (五)按照主管稅務機關根據《公告》第七條規定提出的要求,提供與享受暫不征稅待遇相關的其他資料。

            四、境外投資者不當享受暫不征稅政策的,利潤分配企業和境外投資者分別承擔什么責任?

            按照《通知》第三條和《公告》第八條規定,利潤分配企業承擔錯誤執行暫不征稅政策的責任,但限于未按照《公告》第八條規定進行審核的情形。在利潤分配企業應承擔責任的情形之外,因境外投資者提供信息有誤,致使利潤分配企業錯誤執行暫不征稅政策的,按照《通知》第三條和《公告》第九條規定,由境外投資者承擔未按期申報繳納稅款責任。

            五、境外投資者在享受暫不征稅待遇后補繳遞延稅款時,如何享受稅收協定待遇?

            按照《公告》第二條規定,境外投資者在享受暫不征稅待遇后補繳遞延稅款時,仍可以按照有關規定享受稅收協定待遇,但通常只能適用相關利潤支付時有效的稅收協定規定,即除稅收協定另有規定外,境外投資者不得享受補繳遞延稅款時的稅收協定待遇。補繳遞延稅款情形包括按照《通知》第四條規定糾正不當享受暫不征稅待遇和按照《通知》第七條規定停止享受暫不征稅待遇。按照《公告》第二條規定享受協定待遇的境外投資者應在辦理納稅申報時,自行報送《非居民納稅人享受稅收協定待遇管理辦法》(國家稅務總局公告2015年第60號)規定的報告表和資料。

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