"Beijing: Doing Business in a Global Megacity" / "Relevant Tax Policies For Foreign Investment" Shen Yongqi, Chief Economist, Beijing Local Taxation Bureau, speaking on 4 June at Dublin Beijing Business Summit during Asia Business Week Dublin 2014
Shen Yongqi Chief Economist, Beijing Local Taxation Bureau asia business week dublin
1. ASIA BUSINESS WEEK DUBLIN
Dublin Beijing Business Summit
4 June 2014
Beijing: Doing Business in a Global Megacity
Shen Yongqi
Chief Economist, Beijing Local Taxation Bureau
2. Relevant Tax Policies For
Foreign Investment
Yongqi Shen
Chief Economist of Beijing
Municipal Local Taxation Bureau
15. 营业税纳税人是指在中华人民共和国境内(以下简称境
内)提供营业税暂行条例规定的劳务、转让无形资产或
者销售不动产的单位和个人。
The Business Tax is imposed on the entity and
individual engaged in provision of taxable services,
transfer of intangible assets or in sales of immovable
properties within the territory of the People’s Republic
of China (hereinafter referred to as "in China") .
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18. 农业机耕、排灌、病虫害防治、植物保护、农牧保险以及相关技术培训业务,家
禽、牲畜、水生动物的配种和疾病防治;纪念馆、博物馆、文化馆、文物保护单位管
理机构、美术馆、展览馆、书画院、图书馆举办文化活动的门票收入,宗教场所举办
文化、宗教活动的门票收入;境内保险机构为出口货物提供的保险产品。
Machine tilling, irrigation and drainage, combating pests and plant diseases,
plant protection, insurance on farming and animal husbandry, training in relevant
agricultural techniques, and breeding and disease prevention of poultry, livestock
and aquatic animals,
Booking office income from cultural activities conducted by memorial halls,
museums, cultural centers, art galleries, exhibition halls, academies of fine arts and
calligraphy, libraries, and institutions in charge of the preservation of cultural relics
and income from entrance fees for cultural and religious activities organized by
religious institutions.
Insurance products provided for the export good by insurance agency within
china. 18
22. 股息、利息 - Dividends and Interest
符合税收协定规定条件的,可依据国家税务总局《非居民享
受税收协定待遇管理办法》提出申请
According to RULES FOR NON-RESIDENT’S
TREATMENT UNDER DOUBLE TAXATION AGREEMENT
(DTA) ,qualified entities may submit application to local tax
office
爱尔兰企业投资中国
Irish enterprises invest in China
适用5%的预提所得税税率(在中国企业所得税法中,这一
税率为10%)
5% withholding tax rate (10% in Chinese enterprise income
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24. 营业税
Business Tax
关于合格境外机构投资者营业税政策
Tax preference for Qualified Foreign Institutional
Investors(QFII):
对QFII(合格境外机构投资者)委托境内公司在我国从事证
券买卖业务取得的差价收入,免征营业税
The differences of buying and selling securities through
domestic companies will be exempted from business tax.
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25. 营业税 - Business Tax
金融商品转让业务
Transfer of Financial Products:
自2013年12月1日起,纳税人从事金融商品转让业务,不再按股票、债
券、外汇、其他四大类来划分,统一归为“金融商品”,不同品种金融
商品买卖出现的正负差,在同一个纳税期内可以相抵
From 1st December, 2013, the transfer of financial products was no
longer differentiated into stocks, bonds, foreign exchanges and others.
The transaction would be unified as financial instruments. The
difference of buying and selling financial instruments could be offset in
the same tax period.
按盈亏相抵后的余额为营业额计算缴纳营业税
Business tax could be computed between different financial 25
26. 营业税
Business Tax
保险公司
Insurance Company
开展一年期以上(包括一年期)返还本利的普通人寿保险、
养老年金保险,以及一年期以上(包括一年期)健康保险免
征营业税
The proceeds from those normal life insurances with return
of principal and interest, pension insurances and health
insurances which were minimum one year and more will be
exempted from business tax.
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27. 营业税 - Business Tax
以无形资产、不动产投资入股,与接受投资方利润分配,共
同承担投资风险的行为,不征收营业税
Taxpayers use immaterial assets or real estate to invest a
company and share the same risks, would not pay
business tax.
对股权转让不征收营业税
The share transfer would be also exempted from business
tax.
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28. 企业所得税 - Enterprise Income Tax
软件公司
SOFTWARE ENTERPRISES
新设软件公司、集成电路设计企业
New software enterprises, IC design enterprises:
第一年至第二年免征企业所得税
1st to 2nd year: EXEMPTED
第三年至第五年按照25%的法定税率减半征收企业所得税
3rd to 5th year: half of 25% tax rate
直至2017年12月31日
till 31 DEC,2017 28
30. 企业所得税 - Enterprise Income Tax
生产线宽小于0.8微米(含)集成电路产品的生产企业
Production Less Than 0.8-microns(included) IC
Manufacturing Enterprises:
第一年至第二年免征企业所得税
1st to 2nd :EXEMPTED
第三年至第五年按照25%的法定税率减半征收企业所得税
3rd to 5th :half of 25%
直至 2017年12月31日
till 31 DEC,2017 30
31. 企业所得税 - Enterprise Income Tax
投资额超过80亿元人民币或集成电路线宽小于0.25微米的集成电路生产企业
Investment More Than 8 Billion RMB or Production Line-width Less Than 0.25-
micron(include) IC Manufacturing Enterprises
按15%的税率征收
15% tax rate
经营期在15年以上的
Operate For More Than 15 Years:
第一年至第五年免征企业所得税
1st to 5th :EXEMPTED
第六年至第十年按照25%的法定税率减半征收企业所得税
6th to 10th :half of 25%
直至2017年12月31日
till 31 DEC,2017
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33. 企业所得税 - Enterprise Income Tax
创业投资企业
VENTURE CAPITAL COMPANY
采取股权投资方式投资于未上市的中小高新技术企业2年以上
Equity Investment in Small or Medium hi-tech Enterprises:
for More than 2 years
可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业
的应纳税所得额
Offset Business Income Tax According to 70% of the Investment on
the 2nd year
当年不足抵扣的,可以在以后纳税年度结转抵扣
If Not Enough to Offset, Investment Can Be Carried Over to Future Tax
Years.
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