大陸新“企業所得稅法”重點解析

An Introduction to the New PRC Enterprise Income Tax Law

王煦棋(Hsu-Chi Wang) ； 方立維(Li-Wei Fang)

《台灣金融財務季刊》 8卷4期 (2007/12) Pp. 29-69

https://doi.org/10.6985/TBFQ.200712.0029

摘要

中國新「企業所得稅法」已於2007年3月16日經中國全國人民代表大會通過，並預計於2008年1月1日起正式實施。按照新「企業所得稅法」的規定，於中國境內所設立的居民企業及非居民企業，都將受到新法的規範及影響。新法之意義在於中國實施統一的所得稅納稅人資格，修正以往外資企業及內資企業適用不同所得稅率所造成的不當影響。「企業所得稅法」普遍被認為是為現有的複雜多種企業所得稅制，提供一個基本的法源基礎。但從目前「企業所得稅法」的條文來看，仍有待進一步相關的實施細則及行政指導意見的公布，才能更進一步完善關於「企業所得稅法」的相關規定。在「企業所得稅法」的架構下，採取了源泉扣繳的基本精神，只要是從中國境內所取得的資金來源，都會被視為是「企業所得稅法」中的納稅義務人，主要採行以居民企業方式進行納稅主體的確認，以其董事會所在地進行確認居民企業的主體資格。
另外，全員扣繳制度下所產生的相關與其他國家在稅務徵收上 的衝突，「企業所得稅法」採取了稅務雙邊協商的制度，調和因各國對於企業所得稅在居民企業資格上認定。此次中國通過「企業所得稅法」，將合夥企業、個人民營企業及一般企業進行稅務主體的切割，將過去中國稅務上的重複扣繳問題進行處理。因此，本文就中國新「企業所得稅法」在(1)企業所得稅之納稅主體，包括居民企業、非居民企業、稅率、應納稅收入、扣除額、稅款減免資本津貼、無形資產攤提、稅款損失與關聯交易等；(2)稅率優惠；(3)外資企業所得移轉所產生的境外課稅問題及(4)稅務管理等特色予以詳細介紹。

關鍵字

企業所得稅法 ； 民企業 ； 非居民企業 ； 境外 ； 課稅 ； 利改稅 ； 雙軌制

並列摘要

The new Enterprise Income Tax Law of the PRC (hereinafter referred as the EIT Law) was promulgated by the National People's Congress on 16 March 2007 and will be effective from 1 January 2008.
Pursuant to the new EIT Law, resident and non-resident enterprises deriving income from the PRC are subject to Enterprise Income Tax (EIT). The EIT Law introduces a new uniform income taxation regime in the PRC, replacing the previous bifurcated regime under which foreign-invested enterprises (FIEs) and domestic enterprises were subject to two different sets of income tax laws. Under the EIT Law, an enterprise (including other forms of income-earning business organizations) deriving income from the PRC is regarded as the taxpayer for EIT purposes. The extent of an enterprise's exposure to EIT depends on whether it is a ”resident enterprise” or a ”non-resident enterprise”. That is, the EIT liability of an enterprise is governed by its residency status, which is in turn determined under the EIT Law through the dual application of the ”place of incorporation” and ”place of effective management” tests. Where the provisions of the EIT Law conflict with those of a double tax agreement signed between the PRC and a foreign country, the EIT Law specifically states that the double tax agreement shall prevail with respect to the determination of the PRC tax liability of the foreign treaty country resident. Businesses conducted by private individuals and partnerships are specifically excluded from the scope of EIT application. For many of the tax incentives outlined above, the EIT Law does not detail the qualification criteria, application procedures, or the extent of the tax incentive offered. Such features need to be outlined in the detailed implementation rules.
This paper mainly focuses on the introduction of the new EIT law from the following perspectives: a) the taxation of resident and non-resident enterprises, covering tax rates, taxable income, deductions, tax depreciation / capital allowances, amortization of intangibles and capitalized expenditure, tax losses, grouping/consolidation, and capital gains tax; b) tax incentives, covering international taxation, double tax relief, withholding taxes, and double tax agreements; c) anti-avoidance rules, including transfer pricing and controlled foreign corporation rules; and d) tax administration.

並列關鍵字

enterprise income tax law ； foreign-invested enterprises ； income tax ； deductions ； capital allowances ； transfer pricing

參考文獻

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