外資有限合伙企業(yè)稅務分析與規(guī)劃

1、 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1 11外資有限合伙企業(yè)稅務分析與規(guī)劃外資有限合伙企業(yè)稅務分析與規(guī)劃Foreign Invested Liability Partnership EnterprisesTaxation Analysis and Planning通力律師事務所通力律師事務所Llinks Law Offices2010年年1月月January 2010CCH外資合伙企業(yè)研討會外資合伙企業(yè)研討會Investing in Partnerships in China 2010 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一

2、切權利保留一切權利2 2目錄目錄Table of Contentn備受關注的外資有限合伙外資進入中國內地的新篇章備受關注的外資有限合伙外資進入中國內地的新篇章Foreign Invested Limited Partnership Enterprises (“FI LPEs”) - A new chapter for foreign investment in Mainland Chinan合伙企業(yè)在中國內地要繳納什么稅合伙企業(yè)在中國內地要繳納什么稅?How is a partnership taxed in Mainland China?n現行合伙企業(yè)所得稅主要規(guī)定現行合伙企業(yè)所得稅主要規(guī)定

3、Current major income tax rules on a partnershipn有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方實踐Local practices on income taxes on LPEsn外資有限合伙架構下的所得稅分析外資有限合伙架構下的所得稅分析Analysis on income taxes under the structure of a FI LPEn地方稅收政策以及財政扶持的性質界定地方稅收政策以及財政扶持的性質界定Nature of local tax policies and financial subsidiesn外資有限合伙典型案例

4、外資有限合伙典型案例Case study on a typical FI LPE structure 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利3 3備受關注的外資有限合伙外資進入中國內地的新篇章備受關注的外資有限合伙外資進入中國內地的新篇章FI LPEs A New Chapter for Foreign Investment in Mainland China企業(yè)類型企業(yè)類型Forms項目項目Items外資有限合伙外資有限合伙企業(yè)企業(yè)FI LPE非法人型中外合作企業(yè)非法人型中外合作企業(yè)Cooperative Joint Venture (“CJV”)

5、with Non-legal-person Status法人型外商投資企業(yè)法人型外商投資企業(yè)Foreign Invested Enterprise (“FIE”) with Legal-person Status企業(yè)本身是否為企業(yè)本身是否為企業(yè)所得稅納稅企業(yè)所得稅納稅實體實體?Is the entity a corporate income tax (“CIT”) payer?透明體,非企業(yè)所得稅納稅實體A look-through entity, not a CIT payer1) 原可選擇成為納稅實體或透明體; 現無明確規(guī)定Previously, may choose to be eith

6、er a CIT payer or a look-through entity, while currently not clear2) 目前在實踐中仍允許選擇為透明體In practice, could be a look-through entity企業(yè)所得稅納稅人,稅率一般為25%A CIT payer, generally pays CIT at 25%企業(yè)所得稅后三企業(yè)所得稅后三項基金提取項基金提取Appropriation of three funds after CIT不適用N/A1) 中外合資/合作,董事會決定提取比例JVs: rates are determined by t

7、he Board of Directors2) 外商獨資：儲備基金為稅后利潤10%, 累計額為公司注冊資本的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 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利4 4備受關注的外資有限合伙備受關注的外資

8、有限合伙外資進入中國外資進入中國內地內地的新篇章的新篇章(續(xù)續(xù))FI LPE A New Chapter for Foreign Investment in Mainland China (Contd)投資者投資者(企業(yè)企業(yè))的各類所得的各類所得Income derived by enterprise investors外資有限合伙企業(yè)外資有限合伙企業(yè)FI LPE*非法人型中外合作企業(yè)非法人型中外合作企業(yè)CJV with Non-legal-person Status法人型外商投資企業(yè)法人型外商投資企業(yè)FIE with Legal-person Status被投資企業(yè)生產經營所得被投資企業(yè)生產

9、經營所得Operating income derived by invested entity1) 企業(yè)合伙人繳納企業(yè)所得稅CIT applies to enterprise partners2) 境內合伙人： 25%企業(yè)所得稅(納入利潤表)/不繳納企業(yè)所得稅? Chinese partner: CIT at 25% (put into P/L)/no CIT?3) 外國合伙人：25%企業(yè)所得稅/10%預提所得稅? Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%?1) 不分所得項目統(tǒng)一計算應納稅所得額 Taxable inc

10、ome calculated on an overall basis2) 如果選擇“先分后稅” If “Allocating before Taxing”- 境內投資者： 25%企業(yè)所得稅(納入利潤表) Chinese party: CIT at 25% (put into P/L)- 外國投資者：25%企業(yè)所得稅/10%*預提所得稅 Foreign party: CIT at 25%/WHT at 10%1) 不分所得項目統(tǒng)一計算應納稅所得額 Taxable income calculated on an overall basis 2) 境內投資者： 不繳納企業(yè)所得稅 Chinese pa

11、rty: no CIT3) 外國投資者：10%*預提所得稅 Foreign party: withholding tax (“WHT”) at 10%被投資企業(yè)對外投資取得股被投資企業(yè)對外投資取得股息、紅利所得息、紅利所得*Dividends derived by invested entity投資者轉讓被投資企業(yè)出資投資者轉讓被投資企業(yè)出資所得所得Capital gain (share transfer)derived by investors1) 境內合伙人： 25% 企業(yè)所得稅(納入利潤表) Chinese partner: CIT at 25% (put into P/L)2) 外國合

12、伙人: 10%*預提所得稅Foreign partner: WHT at 10%1) 境內投資者： 25% 企業(yè)所得稅(納入利潤表) Chinese party: CIT at 25% (put into P/L)2) 外國投資者：10%*預提所得稅 Foreign party: WHT at 10%1) 境內投資者： 25% 企業(yè)所得稅(納入利潤表) Chinese party: CIT at 25% (put into P/L)2) 外國投資者：10%*預提所得稅 Foreign party: WHT at 10%*:現行合伙企業(yè)的稅收法規(guī)主要適用于個人合伙人, 對于合伙人是法人和其他組織

13、的則只規(guī)定繳納企業(yè)所得稅, 但未明確如何計算。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.*: 對于對外國企業(yè)或者個人在中國境內設立能否設立以投

14、資為主要業(yè)務的合伙企業(yè)暫未有明確規(guī)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.*: 可以適用協定稅率。 May apply for treaty preferential treatments. 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利5 5合伙企業(yè)在中國內地要繳納什么稅合伙企業(yè)在中國內地要繳納什么稅?How is a

15、 Partnership Taxed in Mainland China? 營業(yè)稅營業(yè)稅 Business Tax (“BT”) 增值稅增值稅 Value-added Tax (“VAT”) 土地使用稅土地使用稅 Land Use Tax 房產稅房產稅 Real Estate Tax 合伙企業(yè)不是所得稅的納稅主體合伙企業(yè)不是所得稅的納稅主體 Partnership is not a income taxpayer “先分后稅先分后稅”,即合伙人各自納稅即合伙人各自納稅“Allocating before taxing”, i.e. income taxes paid by partners財產

16、稅財產稅Property Taxes流轉稅流轉稅Turnover Taxes所得稅所得稅Income Taxes結論：合伙企業(yè)與其他組織稅收上的區(qū)別主要體現于所得稅方面結論：合伙企業(yè)與其他組織稅收上的區(qū)別主要體現于所得稅方面Conclusion: Income tax rules on partnership differ from other categories of organizations 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利6 6現行合伙企業(yè)所得稅主要規(guī)定現行合伙企業(yè)所得稅主要規(guī)定Current Major Income Taxes Ru

17、les on a Partnership個人所得稅個人所得稅 IIT (Individual Income Tax)企業(yè)所得稅企業(yè)所得稅 CIT (Corporate Income Tax)關于合伙企業(yè)合伙人所得稅問題的通知關于合伙企業(yè)合伙人所得稅問題的通知(財財稅稅2008159號號)Caishui 2008 No. 159關于調整個體工商戶個人獨資企業(yè)和合伙企關于調整個體工商戶個人獨資企業(yè)和合伙企業(yè)個人所得稅稅前扣除標準有關問題的通知業(yè)個人所得稅稅前扣除標準有關問題的通知(財稅財稅200865號號)Caishui 2008 No. 65關于關于關于個人獨資企業(yè)和合伙企業(yè)投資者征關于個人獨資

18、企業(yè)和合伙企業(yè)投資者征收個人所得稅的規(guī)定收個人所得稅的規(guī)定執(zhí)行口徑的通知執(zhí)行口徑的通知(國稅函國稅函200184號號)Guoshuihan 2001 No. 84關于個人獨資企業(yè)和合伙企業(yè)投資者征收個關于個人獨資企業(yè)和合伙企業(yè)投資者征收個人所得稅的規(guī)定人所得稅的規(guī)定(財稅財稅200091號號)Caishui 2000 No. 91)關于合伙企業(yè)合伙人所關于合伙企業(yè)合伙人所得稅問題的通知得稅問題的通知(財稅財稅2008159號號)Caishui 2008 No.159) 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利7 7現行稅法下有限合伙所得稅處理現行稅法下有

19、限合伙所得稅處理Income Taxes Treatments of a LPE under the Current Tax Regime 基本原則基本原則 Principles“先分后稅”的原則Allocating before taxing合伙企業(yè)以每一個合伙人為納稅義務人 Income tax paid by partner of the partnership enterprise 適用稅率適用稅率 Applicable Tax Rates合伙企業(yè)合伙人是自然人的, 繳納個人所得稅IIT paid by individual partners- 生產經營所得比照“個體工商戶的生產經營所

20、得” 計征個人所得稅(5%-35%) Operating incomes are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households” - 通過合伙企業(yè)對外投資分回利息、股息比照“利息、股息、紅利”計征個人所 得稅 (20%) Interests and dividends obtained from the invested entity through the partnership ar

21、e taxed at 20%合伙人是法人和其他組織的,繳納企業(yè)所得稅(25%)CIT paid by partners with legal-person status or other organizations (25%) 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利8 8現行稅法下有限合伙所得稅處理現行稅法下有限合伙所得稅處理(續(xù)續(xù))Income Taxes Treatments of a LPE under the Current Tax Regime(Contd)應納稅所得額的計算應納稅所得額的計算 Calculation of taxable i

22、ncome= 收入總額 成本 / 費用 損失= Total income Costs / Expenses Loss年度虧損可以在五年內彌補年度虧損可以在五年內彌補Losses may be carried forward for 5 years合伙人應納個人所得稅稅款合伙人應納個人所得稅稅款,按年計算按年計算, 分月或者分季預繳年度終了后分月或者分季預繳年度終了后3個月內匯算個月內匯算清繳清繳IIT payable by each partner shall be calculated on annual basis and paid on a monthly or quarterly ba

23、sis. Final settlement shall be made within three months after the end of each tax year. 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利9 9現行稅法下有限合伙所得稅處理現行稅法下有限合伙所得稅處理(續(xù)續(xù))Income Taxes Treatments of a LPE under the Current Tax Regime (Contd)現行稅法下有限合伙所得稅處理主要問題現行合伙企業(yè)稅制落后于合伙企業(yè)發(fā)展Major issues on prevailing tax re

24、gimes of a LPEcurrently tax legislation on partnerships is behind the development of partnership 僅適用于民事合伙only applicable to civil partnerships 集中于個人mainly focus on individuals 沒有充分考慮到有限合伙組織形式did not comprehensively consider the LPE structure 沒有考慮到外資進入問題did not consider the foreign investment in part

25、nership structure展望：隨著越來越多的企業(yè)采用合伙企業(yè)組織形式,各地在此方面可能會制定一些更為明確的法律規(guī)定With more and more enterprises established in the form of partnerships, more related regulations and rules will be issued in this regard 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1010有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方實踐上海上海Local Practices on Income

26、 Taxes on LPEs Shanghai適用對象：股權投資企業(yè)和股權投資管理企業(yè)適用對象：股權投資企業(yè)和股權投資管理企業(yè) Applicable entities: Equity Investment Enterprises and Equity Investment Management Enterprises地方政策地方政策 Local policies執(zhí)行有限合伙企業(yè)合伙事務的自然人普通合伙人, 按“個體工商戶的生產經營所得”應稅項目, 適用5%-35%的五級超額累進稅率, 計征個人所得稅An individual who acts as a General Partner (“GP

27、”) 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% 不執(zhí)行有限合伙企業(yè)合伙事務的自然人有限合伙人,其從有限合伙企業(yè)取得的股權投資收益,按“利息、股息、紅利所得”項目計征20%個人所得稅An individual who acts as a Limited Partner (“LP”) of LPE s

28、hould be subject to IIT as “interests and dividends income”, the applicable IIT rate is 20% 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1111有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方實踐上海上海(續(xù)續(xù))Local Practices on Income Taxes on LPEs Shanghai (Contd)主要財政扶持主要財政扶持Major Local Financial Subsidies適用對象適用對象Applicable Entities具體

29、內容具體內容Details股權投資管理企業(yè)Equity Investment Management Enterprises - 500萬 (募集資金達到10億元的) 5 million (1 billion = fund 3 billion)- 1000萬 (募集資金達到30億元的) 10 million (3 billion = fund =5 billion)- 其他 Others投資于浦東新區(qū)國有企業(yè)、高科技企業(yè)和中小企業(yè)或新區(qū)鼓勵發(fā)展的其他新興產業(yè)項目的股權投資企業(yè)Equity investment enterprises investing in state-owned enterp

30、rises, high-tech enterprises, mid-scale/small-scale enterprises, or new developed industrial projects that are encouraged by Pudong New Area所獲投資收益形成的新區(qū)地方財力, 按50%的標準獎勵該股權投資企業(yè)50% of local financial revenue在陸家嘴功能區(qū)和張江功能區(qū)辦公的股權投資企業(yè)Equity investment enterprise located in Lujiazui Functional Area or Zhangji

31、ang Functional Area租賃辦公用房的,按實際租賃面積,給予500元/平方米/年的房租補貼；購買自用辦公用房的,按購房房價給予1.5%的補貼Lease of office: 500/square meter x actual area / yearAcquisition of office for self-use: 1.5% x acquisition price注：上述政策執(zhí)行到注：上述政策執(zhí)行到2010年年12月月31日止日止, 且可能根據企業(yè)有所不同且可能根據企業(yè)有所不同Note: The above policies are to be implemented till

32、 31 Dec 2010, may vary among enterprises 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1212有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方實踐北京北京Local Practices on Income Taxes on LPEs Beijing適用對象：股權投資基金和股權投資管理企業(yè)適用對象：股權投資基金和股權投資管理企業(yè)Applicable entities: Equity Investment Funds and Equity Investment Management Enterprises地方政策地方政

33、策 Local policies合伙制股權基金中個人合伙人取得收益, 按照“利息、股息、紅利所得”或“財產轉讓所得”項目征收20%個人所得稅Income derived by an individual LP shall be taxed as “interests and dividends income” or “property transfer income”合伙制股權基金從被投資企業(yè)獲得的股息、紅利等投資性收益, 屬于已繳納企業(yè)所得稅的稅后收益, 該收益可按照合伙協議約定直接分配給法人合伙人, 其企業(yè)所得稅按有關政策執(zhí)行 Where investment profit such as

34、 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 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1313有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方

35、實踐北京北京(續(xù)續(xù))Local Practices on Income Taxes on LPEs Beijing (Contd)主要財政扶持主要財政扶持Major Subsidies適用對象適用對象Applicable entities具體內容具體內容Details主要財政扶持Major Financial Subsidy連續(xù)聘用2年以上的高級管理人員Senior management employed for 2 consecutive years購買商品房、汽車或參加專業(yè)培訓的,按其上一年度所繳個人工薪收入所得稅地方留成部分的80%予以獎勵Subsidy, equivalent to t

36、he 80% of local IIT revenue in the previous year, on the purchase of commodity residential property, automobile or specialty training高級管理人員Senior management股權、期權獎勵,在計征個人所得稅時給予優(yōu)惠Preferential IIT treatment on stock or option awards主要稅收豁免Major Tax Concessions合伙企業(yè)及其職工Partnership and employees不超過職工工資總額20

37、%的比例為職工繳存的住房公積金可稅前扣除并免征個人所得稅,職工按不超過其工資總額20%的比例繳存的住房公積金免征個人所得稅Housing fund that is paid for an employee may be exempted from the employees IIT to the extent that the housing fund is no more than 20% of the employees total salary. Housing fund that is paid by an employee is exempted from the employees

38、 IIT liability to the extent that the fund is no more than 20% of the employees total salary注：上述政策執(zhí)行到注：上述政策執(zhí)行到2013年年1月月1日止日止,且可能根據企業(yè)有所不同。且可能根據企業(yè)有所不同。Note: The above policies are to be implemented till 1 Jan 2013, may vary among enterprises 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1414有限合伙所得稅政策的地方實踐有限

39、合伙所得稅政策的地方實踐天津天津Local Practices on Income Taxes on LPEs Tianjin適用對象：有限合伙企業(yè)適用對象：有限合伙企業(yè)Applicable entity: LPEs稅收政策稅收政策 Local policies 合伙人是法人和其他組織的, 按有關政策規(guī)定繳納企業(yè)所得稅Partner with legal-person status shall pay CIT不參與執(zhí)行業(yè)務的有限合伙自然人取得的股權投資收益, 按“利息、股息、紅利所得”計征20%個人所得稅, 在有限合伙企業(yè)注冊地稅務機構繳納Income derived by an indivi

40、dual 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, 既執(zhí)行合伙業(yè)務又為基金的出資人的,取得的所得能劃分清楚時, 對其中的投資收益或股權轉讓收益部分,稅率適用20%An individual GP who i

41、s 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產經營所得和其他所得, 可在合伙企業(yè)注冊地地稅局繳納企業(yè)所得稅;或到法人合伙人投資者所在地繳納企業(yè)所得稅A legal person may choose to settle taxes on operating and other income with the tax authority where the part

42、nership is registered, or with the tax authority of where the partner is located. 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1515有限合伙所得稅政策的地方實踐有限合伙所得稅政策的地方實踐天津天津(續(xù)續(xù))Local Practices on Income Taxes on LPEs Tianjin (Contd)注：上述政策執(zhí)行到注：上述政策執(zhí)行到2012年年12月月31日止日止,且可能根據企業(yè)有所不同且可能根據企業(yè)有所不同Note: The above policies a

43、re to be implemented till 31 Dec 2012, may vary among enterprises 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1616有限合伙所得稅政策各地實踐匯總有限合伙所得稅政策各地實踐匯總Summary of Local Practices on Income Taxes on LPEs合伙人類型合伙人類型Partners上海上海Shanghai北京北京Beijing天津天津Tianjin個人有限合個人有限合伙人伙人Individual LP不執(zhí)行有限合伙企業(yè)合伙事務的自然人有限合伙人,其從有限合伙企業(yè)

44、取得的股權投資收益, 按“利息、股息、紅利所得”項目計征20%個人所得稅An individual LP pays IIT at 20%取得收益按照“利息、股息、紅利”所得”或“財產轉讓所得”項目征收20%個人所得稅Each partner is subject to IIT at 20%有限合伙人按照“利息、股息、紅利所得”或“財產轉讓所得”項目征收個人所得稅, 稅率適用20%An individual LP pays IIT at 20%個人普通合個人普通合伙人伙人Individual GP執(zhí)行有限合伙企業(yè)合伙事務的自然人普通合伙人,按“個體工商戶的生產經營所得”應稅項目,適用5%-35%

45、的五級超額累進稅率, 計征個人所得稅An individual GP pays IIT at the progressive rates from 5% to 35%自然人普通合伙人, 既執(zhí)行合伙業(yè)務又為基金的出資人的, 取得的所得能劃分清楚時, 對其中的投資收益或股權轉讓收益部分, 稅率適用20%An individual GP who is also investor may pays IIT at 20% on the investment income and share transfer gain, to the extent that such income is clearly

46、identified 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1717有限合伙所得稅政策各地實踐匯總有限合伙所得稅政策各地實踐匯總(續(xù)續(xù))Summary of Local Practices on Income Taxes on LPEs (Contd)合伙人類型合伙人類型Partners上海上海Shanghai北京北京Beijing天津天津Tianjin法人有限合伙人法人有限合伙人Legal-person LP無No合伙制股權基金獲得的股息、紅利等投資性收益, 屬于已繳納企業(yè)所得稅的稅后收益, 該收益可按照合伙協議約定直接分配給法人合伙人, 其企業(yè)所得

47、稅按有關政策執(zhí)行Where investment income such as dividends derived by a partnership and is subsequently distributed to a legal person partner, the investment income is regarded as after-tax profit and could be taxed in accordance with CIT regimes.合伙人是法人和其他組織的, 按有關政策規(guī)定繳納企業(yè)所得A partner with legal-person status

48、pays CIT法人普通合伙人法人普通合伙人Legal-person GP無No 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1818外資有限合伙架構下的所得稅分析外資有限合伙架構下的所得稅分析Analysis on Income Tax under the Structure of a FI LPE外國企業(yè)合伙人如何在中國內地納稅外國企業(yè)合伙人如何在中國內地納稅?How does a foreign enterprise partner pay tax in China?企業(yè)所得稅? CIT?預提所得稅? WHT?外國企業(yè)合伙人來源于合伙企業(yè)所得有哪些外國

49、企業(yè)合伙人來源于合伙企業(yè)所得有哪些? What kind of incomes will be derived by a foreign enterprise partner? 生產經營所得(營業(yè)收入)? Operating income? 投資收益(利息、股息、紅利)? Investment income (interests and dividends)? 出資轉讓所得? Capital gain on transfer of investment ?該外國企業(yè)合伙人是否在中國有常設機構該外國企業(yè)合伙人是否在中國有常設機構?Does the foreign enterprise partn

50、er constitute a Permanent Establishment (“PE”) in China?稅收協定關于稅收協定關于常設機構的概念常設機構的概念 Definition of a PE under Treaties企業(yè)進行全部或部分營業(yè)的固定場所 Fixed place of business through which the business of an enterprise is wholly or partly carried on. 締約國一方企業(yè)通過雇員或其他人員,在締約國另一方為同一項目或相關聯的項目提供勞務,包括咨詢勞務,僅以在任何十二個月(或一個公歷年度)中

51、連續(xù)或累計超過六個月的為限。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 aggregatin

52、g more than 183 days within any twelve month period. 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利1919外資有限合伙架構下的所得稅分析外資有限合伙架構下的所得稅分析Analysis on Income Taxes Under the Structure of a FI LPE (Contd)外國個人合伙人如何在中國內地納稅外國個人合伙人如何在中國內地納稅? How does a foreign individual partner pay income taxes in China?合伙企業(yè)合伙人是自然人

53、的, 繳納個人所得稅Individual partner pays IIT- 生產經營所得比照 “個體工商戶的生產經營所得” 計征個人所得稅(5%-35%) Operating income are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households” - 通過合伙企業(yè)對外投資分回利息、股息比照“利息、股息、紅利”計征個人所得稅 (20%)Interests and dividends obt

54、ained from the invested entity through the partnership are taxed at 20% 2010 通力律師事務所版權所有通力律師事務所版權所有 保留一切權利保留一切權利2020外資有限合伙架構下的所得稅分析外資有限合伙架構下的所得稅分析Analysis on Income Taxes Under the Structure of a FI LPE (Contd)投資者的各類所得投資者的各類所得Income derived by enterprise investors企業(yè)合伙人適用企業(yè)所得稅企業(yè)合伙人適用企業(yè)所得稅*Enterprise

55、Partners - CIT個人合伙人適用個人所得稅個人合伙人適用個人所得稅Individual Partners - IIT被投資企業(yè)生產經營所得被投資企業(yè)生產經營所得Operating income derived by invested entity1) 境內合伙人： 25%企業(yè)所得稅(納入利潤表)/不繳納企業(yè)所得稅? Chinese partner: CIT at 25% (put into P/L)/no CIT?2) 外國合伙人：25%企業(yè)所得稅/10%預提所得稅? Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%

56、?生產經營所得比照 “個體工商戶的生產經營所得” 計征個人所得稅(5%-35%) Operating income are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households”.被投資企業(yè)對外投資取得股息被投資企業(yè)對外投資取得股息、紅利所得、紅利所得*Dividends derived by invested entity通過合伙企業(yè)對外投資分回利息、股息比照“利息、股息、紅利”計征個人所得稅

57、 (20%)Interests and dividends obtained from the invested entity through the partnership are taxed at 20%.投資者轉讓被投資企業(yè)出資所投資者轉讓被投資企業(yè)出資所得得Capital gain (share transfer)derived by investors1) 境內合伙人： 25% 企業(yè)所得稅(納入利潤表) Chinese partner: CIT at 25% (put into P/L)2) 外國合伙人: 10%*預提所得 稅Foreign partner: WHT at 10%個人

58、所得稅20%IIT 20%*:現行合伙企業(yè)的稅收法規(guī)主要適用于個人合伙人, 對于合伙人是法人和其他組織的則只規(guī)定繳納企業(yè)所得稅, 但未明確如何計算。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 ru

59、les on how to assess the CIT.*: 對于對外國企業(yè)或者個人在中國境內設立能否設立以投資為主要業(yè)務的合伙企業(yè)暫未有明確規(guī)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.*: 可以適用協定稅率。 May apply for treaty preferential treatments. 2010 通力律師事務所版權所有通力律師事務所版權所

60、有 保留一切權利保留一切權利2121地方稅收政策以及財政扶持的性質界定地方稅收政策以及財政扶持的性質界定Nature of Local Tax Policies and Financial Subsidies中央稅, 指征稅收入全部屬于中央財政的稅收。如關稅、海關代征的增值稅、消費稅、 中央企業(yè)的所得稅等Central Tax means taxes of which the revenue fully flows to the central government, such as customs duty, VAT collected by customs, consumption tax