新企业所得税法

null新企业所得税法 The Law of the People’s Republic of China on Enterprise Income Tax新企业所得税法 The Law of the People’s Republic of China on Enterprise Income Tax 　　　　　　主讲：张志晓　律师null新所得税法的基本介绍 The introduction of the New income tax law第一、企业所得税法出台的背景 The Background to the Adoption of the New Enterprise Income Tax Law第一、企业所得税法出台的背景 The Background to the Adoption of the New Enterprise Income Tax Law 一、统一企业所得税，改变国内企业税收不利待遇。 Unification of income tax law applicable to both domestic and foreign-funded enterprises; null二、与周边国家税率相适应。 Be seasoned with the rate of border countries. 第二、纳税主体和税率 Taxpayers and Tax rate第二、纳税主体和税率 Taxpayers and Tax rate一、境内企业和其他取得收入的组织，不包括个人独资、合伙企业。 Enterprises and other organizations that obtain income within the People’s Republic of China . Not apply to wholly individually-owned enterprises and partnership enterprises. null二、居民企业与非居民企业： Resident enterprises ：Enterprises that are set up in China in accordance with the law, or that are set up in accordance with the law of the foreign country (region) whose actual administration institution is in China. Non-resident enterprises： Enterprises that are set up in accordance with the law of the foreign country (region) whose actual administration institution is outside China, but they have set up institutions or establishments in China or they have income originating from China without setting up institutions or establishments in China. null三、税率： The tax rate: 居民企业：25%; Resident enterprises :25%; 非居民企业：20%； Non-resident enterprises:20%; 非居民企业的预提税 ：10%。 Withholding income tax :10%. 第三、应纳税收入 The taxable income第三、应纳税收入 The taxable income一、收入总额。 The total income 。 企业以货币形式和非货币形式从各种来源取得的收入： Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including （一）销售货物收入； 1.income from sale of goods; （二）提供劳务收入； 2.income from provision of labour services; （三）转让财产收入； 3.income from transfer of property; null（四）股息、红利等权益性投资收益； 4.income from equity investment such as dividend and bonus; （五）利息收入； 5.interest income; （六）租金收入； 6.rental income; （七）特许权使用费收入； 7.income from royalties; （八）接受捐赠收入； 8.income from donations; （九）其他收入。 9. and other incomes. null二、企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。 The balance derived from the total income in each taxable year of Enterprises, after deduction of the non-taxable income, tax exempted income, other deductions and the making up of losses of previous years shall be the taxable income. 第四、税前扣除项目 Deduction before tax第四、税前扣除项目 Deduction before tax一、工资薪金：合理的可全部税前扣除。 Deduction of wages and salaries before tax ：the reasonable wages and salaries will be deducted. 二、职工福利：不超过工资薪金14%。 Staff welfare expenses :not exceeding 14% on the total amount of wages and salaries . 工会经费：工资总额的2%。 Trade union operating fees : not exceeding 2%. 教育经费2.5%，超过部分以后结转。 Staff education expenses :not exceeding2.5%, the excess can be carried forward and deducted from income in future tax years. null三、业务招待费：发生额的60%，不超过全年销售（营业）收入的0.5%。 Deduction of entertainment expenses ：deductible amount should be limited to 60% of the actual expended amount, but the maximum amount cannot exceed 0.5% of the sales (business) revenue for the current year. 四、广告费和业务宣传费：销售收入的15%，超过部分结转以后年度。 Deduction of advertising and marketing expenses ：15% of the sales (business) revenue. the excess can be carried forward and deducted from income in future tax years. 五、公益捐赠：不超过年利润总额的12%。 Deduction of charitable donation ：not exceeding 12% on the profits for the current year. null不征税收入： The tax-free income 1、财政拨款， The treasury appropriations; 2、依法收取并纳入财政管理的行政事业性收费、政府性基金， The administrative fees and the governmental funds which are levied in accordance with the law and fall under the treasury administration; 3、国务院规定的其他不征税收入。 Other tax-free incomes as prescribed by the State Council. null各项扣除： 1、经营性支出:The reasonable expenditures with the business operations. 2、捐赠支出: The charitable donation. 3、固定资产折旧:The depreciations of fixed assets. 4、无形资产摊销: The amortized expenditures of intangible assets . 5、长期待摊费用:The long-term deferred expenditures . 6、存货成本:The costs of the inventories. 7、转让资产净值:The net value of the transfered asset . 8、亏损弥补:The losses carry-forward .第五、税收优惠第五、税收优惠一、免税收入： tax-exempted income （一）国债利息收入；income from interests on government bonds; （二）符合条件的居民企业之间的股息、红利等权益性投资收益；income from equity investment income such as dividend and bonus between qualified resident enterprises; 　　null（三）在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments; （四）符合条件的非营利组织的收入。income of qualified non-profit organizations. null二、免征、减征企业所得税：exempted or reduced enterprise income tax 　　（一）从事农、林、牧、渔业项目的所得，免或减半。income from engaging in projects of agriculture, forestry, animal husbandry and fisheries by Enterprises; 　　（二）从事国家重点扶持的公共基础设施项目投资经营的所得，三减三免，从第一笔生产经营收入年度起算。 income from investment and operation of infrastructure projects with key state support such as habour, pier, airport, railway, highway, electricity and hydroelectricity by Enterprises; 　　null（三）从事符合条件的环境保护、节能节水项目的所得，三减三免。 Income from engaging in qualified projects of nvironmental protection and energy and water conservation; （四）符合条件的技术转让所得，500万元以内免，超过500万元减半。 Income from qualified transfer of technology by Enterprises. The portion does not exceed RMB 5 million shall be exempt from CIT; the portion of income that exceeds RMB 5 million shall enjoy a 50% reduction.　　 （五）本法第三条第三款规定的所得。 Income prescribed by Paragraph Three of Article 3 hereof. null三、符合条件的小型微利企业，减按20%的税率征收企业所得税。 Small-scale Enterprises with minimal profits that are qualified are subject to the applicable enterprise income tax rate with a reduction of 20%. 　　 国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税 High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%. null四、民族自治地方对本地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。 The autonomous authority of ethnic autonomous locality may decide on the reduction or exemption of the portion of enterprise income tax 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. null五、计算应纳税所得额时加计扣除： The additional tax deduction （一）开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产的加计50%扣除。形成无形资产成本按150%摊销。 Such additional tax deduction for research and evelopment expenses for developing new technologies, new products and new technological processes shall equal 50% of the amount actually incurred in the case where the research and development expenses are not required to be capitalised as intangible assets. That are required to be capitalised as intangible assets shall be amortised based upon 150% of the capitalised amount. （二）安置残疾人员所支付工资，加计100%扣除。 The additional tax deduction of 100% of the actual amount of salaries paid to disabled personnel employed by the enterprise. null六、创业投资企业从事国家需要重点扶持和鼓励的创业投资， 按其投资额的70%在持股满二年的当年抵扣，不足抵扣可结转以后年度。 A venture capital enterprise has invested for more than two years, in the form of an equity investment, in a mediumto small-sized advanced and new technology enterprise that has not been listed on a stock exchange, 70% of the amount so invested may be set off against its taxable income in the year in which the equity has been held for two years; any amount that is not set off in that year may be carried forward and set off against its taxable income in succeeding tax years.null七、企业的固定资产由于技术进步等原因，确需加速折旧的， 缩短折旧不低于法定年限的60%，加速折旧：双倍余额递减法、年数总和法 The fixed assets of Enterprises actually require accelerated depreciation due to technology advancement. For fixed assets to be depreciated over shortened depreciable periods, the minimum depreciable periods shall not be shorter than 60% of the depreciable periods prescribed in Article 60 of these Implementation Rules. For fixed assets to be depreciated using an accelerated depreciation method, either the double-declining-balance method or the sum-of-theyears-digits method shall be adopted.null八、企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，减按90%计入收入总额。 An enterprise may take into account 90% of the revenue derived from the use as its raw materials of the resources prescribed in Catalogue of Preferential Corporate Income Tax Treatments for Synergistic Utilisation of Resources in the production of goods that are neither restricted nor prohibited by the State and that are in compliance with relevant State and industry standards.null九、企业购置用于环境保护、节能节水、安全生产等专用设备的投资额的10%，可从当年应纳税额中抵免，不足抵免的，在5个纳税年度中抵免。 The 10% of the amount invested in specialised equipment that may be credited against the tax payable by the enterprise for the current year, where the enterprise purchases and actually uses specialized equipment in environmental protection, energy or water conservation,safe production. Any excess in such credit may be carried forward for fivesucceeding tax years. 第六、对原税收优惠实行过渡性措施 The Transitional Preferential Policies in respect of Enterprise Income Tax 第六、对原税收优惠实行过渡性措施 The Transitional Preferential Policies in respect of Enterprise Income Tax 1、自2008年1月1日起，5年内过渡到法定税率：原执行15%税率的企业，2008年按18%税率，2009年按20%税率，2010年按22%税率，2011年按24%税率，2012年按25%税率；原执行24%税率的，2008年起按25%税率。 As of January 1, 2008, enterprises that previously enjoy the preferential policies of low tax rates shall be gradually transited to enjoy the statutory tax rate within 5 years after the implementation of the EITL. Among them, the enterprises that enjoy the enterprise income tax rate of 15% shall be subject to the enterprise income tax rate of 18% in 2008, 20% in 2009, 22% in 2010, 24% in 2011 and 25% in 2012. The enterprises that previously enjoy the tax rate of 24% shall be subject to the tax rate of 25% as of 2008. null2、自2008年1月1日起，原享受“两免三减半”、“五免五减半”等定期减免税优惠的企业，按原规定的优惠办法及年限享受至期满为止，但因未获利而尚未享受税收优惠的，其优惠期限从2008年度起计算。 As of January 1, 2008, the enterprises that previously enjoy “2-year exemption and 3-year half payment”, “5-year exemption and 5-year half payment” of the enterprise income tax and other preferential treatments in the form of periodic tax deductions and exemptions may, after the implementation of the EITL, continue to enjoy the relevant preferential treatments under the preferential measures and the time period prescribed in the former tax law, administrative regulations and relevant documents until the expiration of the said time period. However, if such an enterprise has not enjoyed the preferential treatments yet because of its failure to make profits, its preferential time period shall be calculated from 2008. null3、享受上述过渡优惠政策的企业，是指2007年3月16日以前经工商等登记管理机关登记设立的企业。 The expression “enterprises enjoying the preferential policies” as mentioned above refers to the enterprises established and registered in the industrial and commercial administrative department and in other registration administrative departments prior to March 16, 2007. The items and scope of the transitional preferential policies shall conform to the Table for the Implementation of Transitional Preferential Policy on Enterprise Income Tax第七、特别纳税调整（反避税） Special Tax Payment Adjustment 第七、特别纳税调整（反避税） Special Tax Payment Adjustment 一、独立交易原则：The arm’s-length principle” 指关联企业与其关联方之间的业务往来应（象没有关联关系的交易各方一样）按照公平成交价格和营业常规进行。 The arm’s-length principle refers to the principle of adopting fair market prices and business norms for transactions carried out between non-related parties.null转让定价调整方法： （1）可比非受控法；Comparable uncontrolled price method （2）再销售价格法；Resale price method （3）成本加成法；Cost plus method （4）交易净利润法；Transactional net margin method （5）利润分割法；Profit split method （6）其他符合独立交易原则的方法。 Other methods in compliance with the arm’s-length principle. null关联方的界定 Related party （一）在资金、经营、购销等方面存在直接或者间接的控制关系；There is a direct or indirect controlling relationship in financing, business operations, purchases, sales, etc.; （二）直接或者间接地同为第三者控制；The parties are directly or indirectly controlled by the same third party （三）在利益上具有相关联的其他关系。Other relationships in which the parties have associated interests.null成本分摊 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 ： 企业与关联方共同开发、 受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按独立交易原则进行分摊。 The cost incurred in joint development and transfer of intangible assets, or joint provision and acceptance of labour services by Enterprises and their affiliates shall be shared under the independent transaction principle in computing the taxable income. null企业应就其与关联方之间的业务往来附送年度关联业务往来报告 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 。When an enterprise submits its annual enterprise income tax returns to the tax organ, an annual report on the affiliated transactions between it and its affiliated parties shall be attached. 税务机关核定应纳税所得额的方法：The following methods may be adopted by the tax authorities : （一）参照同类或者类似企业的利润率水平核定；by reference to the profit level of identical or similar enterprises （二）按照成本加合理的费用和利润的方法核定；based on the enterprises’ cost plus reasonable expenses and profit （三）按照关联企业集团整体利润的合理比例核定；based on the reasonable proportion of the related party’s group profit （四）按照其他合理方法核定。 based on other reasonable methods.null二、受控外国企业反避税规则 controlled foreign corporations (CFC) 构成受控外国企业的控制关系：Control” as mentioned in Article 45 of the CIT Law includes the following instances: （一）居民企业或者中国居民直接或者间接单一持有外国企业10%以上有表决权股份，且由其共同持有该外国企业50%以上股份；Where resident enterprises or PRC residents individually hold, directly or indirectly, more than 10%* in voting shares of a foreign enterprise, and collectively hold more than 50%* in shares of the foreign enterprise; （二）居民企业，或者居民企业和中国居民持股比例没有达到第（一）项规定的标准，但在股份、资金、经营、购销等方面对该外国企业构成实质控制。 Where the shareholding percentages of resident enterprises, or resident enterprises and PRC residents, do not reach the percentages prescribed in (1) above, but such resident enterprises, or resident enterprises and PRC residents have substantive control of the foreign enterprise in shareholdings, funding, operations, purchases and sales and similar aspects.null实际税负偏低的判定标准：即实际税负明显低于新企业所得税法第四条第一款规定税率水平，是指低于新企业所得税法第四条第一款规定税率的50％。The effective tax burden [that] is distinctly lower than the tax rate set forth refers to a tax rate that is lower than 50% of the tax rate set forth in paragraph 1 of Article 4 of the CIT Law. 中国居民的含义，即是指根据《中华人民共和国个人所得税法》的规定，其从中国境内、境外取得的所得在中国缴纳个人所得税的个人。Individual PRC resident” refers to an individual who is liable for individual income tax in the PRC on income derived from both within and outside the PRC in accordance with the PRC Individual Income Tax Law. 区别：民法上规定的个人， 宪法上的公民。null三、资本弱化条款 ：Thin capitalization 企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。The interest fee incurred in excess of the prescribed standard obtained by Enterprises from the loan investment and equity investment of their affiliates may not be deducted from the taxable income. 比例和标准由国务院财政、税务主管部门另行规定。 四、一般反避税条款：General provision of anti-avoidance企业实施其他不具有合理商业目的的安排而减少其应纳税收入或者所得额的 。 Where Enterprises implement other arrangement without reasonable business objectives to reduce the payable income or income, the tax authority has the right to adjust in accordance with reasonable methods.null五、企业所得税法四十八条所称利息，按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加5个百分点计算。“Interest” as mentioned in Article 48 of the CIT Law shall be calculated based upon the RMB loan base rate ublished by the People’s Bank of China in the tax year(s) to which the underpaid tax belongs for a loan of the same term as the period for which additional tax is payable, plus 5%. 税务机关有权在该业务发生的纳税年度起10年内，进行纳税调整。The tax authorities shall have the right to make tax adjustments within 10 years of the year during which the transactions take place. 第九、境外所得的税收抵免 第九、境外所得的税收抵免 保留了现行对境外所得直接负担的税收采取抵免法，同时引入了股息红利负担税收的间接抵免方式。 居民企业直接持有或间接持有外国企业20％以上股份，可以实行间接抵免。 具体抵免层次和计算方法等详细规定，将在部门规章或规范性文件中具体明确。 第十、居民企业之间的股息红利收入 第十、居民企业之间的股息红利收入 新税法对居民企业之间的股息、红利权益性投资收入免于征税。Income from equity investment income such as dividend and bonus between qualified resident enterprises shall be tax-exempted . 持有上市公司股票的时间短于12个月的股息红利收入排除在免税范围之外。对来自所有非上市企业，以及持有股份12个月以上取得的股息红利收入，适用免税政策。“Qualified dividends, profit distributions and other returns on equity investments derived from a resident enterprise from another resident enterprise” refers to the investment return derived by a resident enterprise from its direct investment in another resident enterprise,not include the return on investment in publicly issued and traded shares of a resident enterprise that are held for less than 12 consecutive months.十一、非居民企业预提税的税收优惠 Tax concession on withholding income tax 十一、非居民企业预提税的税收优惠 Tax concession on withholding income tax 对非居民企业在中国境内未设立机构、场所而取得的股息、红利等权益性投资收益和利息、租金、特许权使用费所得，或者是虽设立机构、场所，但取得的上述所得与其机构、场所没有实际联系，按收入全额征收预提所得税， 税率20%。 企业所得税实施条例规定上述所得减按10%的税率征收企业所得税。 The EIT Law provides that non-resident (foreign) enterprises that have not set up permanent establishments in China, and that non-resident enterprises deriving PRC-source income that is not connected with the PE that have already been set up in China, shall pay income tax at 20%. Article 27 of the EIT Law provides that the above-mentioned income can be entitled to tax exemption and reduction. The Implementation Regulations provide that the above-mentioned income shall be taxed at 10%. 十二、跨地区汇总纳税后地区间税源转移问题 十二、跨地区汇总纳税后地区间税源转移问题 统一核算、分级管理、就地预缴、集中清算、财政调库“的原则 。 Consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation . 25%由部机构所在地分享，50%由各分支机构所在地分享，25%按一定比例在各地间分配。null新所得税法对企业的影响 The influence of the New income tax law to enterprise. 一、对境内企业的影响一、对境内企业的影响降低名义税率。 增加扣除项目意义，降低实际税基。 增强与外资企业的竞争力。 汇总缴税改变了各地政府的税收。 引导企业投资于税收优惠的行业，或将企业中有关的产业分离成单独企业。二、对外资企业的影响二、对外资企业的影响税率提高，税负增加。 假外资的避税方式失效，在避税地设立的假外资失去。 利润汇出要缴税。 引导企业投资方向，三、对集团企业的影响三、对集团企业的影响1、减少股息的重复征税，有利于股权投资。 2、可投资于享受税收优惠的行业，母公司也享受优惠待遇。 3、运用关联交易转让利润受到限制，税务机关对税收的调整也影响企业利润的认定。 4、影响集团企业股东贷款的运用。四、对跨国公司的影响四、对跨国公司的影响1、增加了汇出境外利润预提税10%。 2、反避税措施增加了跨国公司的税负。 3、反避税措施中的转让定价调整、成本公摊、反避税核定、资本弱化条款使跨国公司不仅纳税增加，而且一些转移收入的方法暴光：如一些限制外资的行业采用的服务、咨询 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 转移收入的方法。 4、对去境外的中国公司增加税收抵免。五、对红筹等海外上市公司的影响五、对红筹等海外上市公司的影响1、中国的海外上市公司一般属于居民企业。 2、按居民企业标准的认定，失去外资税收优惠。 3、不可将利润留在国外逃避纳税义务。 4、红筹上市企业利润汇出是否要缴汇出境外利润预提税？ 六、对高新技术企业的影响六、对高新技术企业的影响