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Shen Yongqi Chief Economist, Beijing Local Taxation Bureau asia business week dublin

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"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

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Shen Yongqi Chief Economist, Beijing Local Taxation Bureau asia business week dublin

  1. 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. 2. Relevant Tax Policies For Foreign Investment Yongqi Shen Chief Economist of Beijing Municipal Local Taxation Bureau
  3. 3. •投资环境:建设世界城市 •Tax Environment:Building world city •税收政策:合法、公平、确定 •Tax Policy:Legal,Equitable,Certain •税收服务:优质、高效、个性化 •Tax Serivce:High-quality,Efficient,personalized 3
  4. 4. 企业所得税 Enterprise Income Tax 4
  5. 5. 企业所得税纳税人是指在中华人民共和国境内的企业和其他取 得收入的组织(以下统称企业)。 企业分为居民企业和非居民企业。 All enterprises and other income-receiving organizations within China shall be the taxpayers of the enterprise income tax. The enterprises are classified into resident enterprises and non-resident enterprises. 5
  6. 6. 企业从事农、林、牧、渔服务业项目的所得,免征或减半企业所得税。 企业从事国家重点扶持的公共基础设施项目的投资经营的所得,自项目取得第 一笔生产经营收入所属纳税年度起,第一年至第三年免征企业所得税,第四年至第 六年减半征收企业所得税。 Enterprise income tax may be reduced or exempted on income derived from the following projects:  Agriculture, forestry, animal-husbandry and fishery projects; Exemption or 50% reduction.  Specified basic infrastructure projects; 3+3years tax holiday. 6
  7. 7. 企业从事符合条件的环境保护、节能节水项目的所得,自项目取得第一笔生产经营 收入所属纳税年度起,第一年至第三年免征企业所得税,第四年至第六年减半征收 企业所得税。 符合条件的小型微利企业,减按20%的税率征收企业所得税。 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。 Environment protection projects and energy, water conservative projects; 3+3years tax holiday. For the qualified small low-profit enterprises, the tax rate is reduced to 20%. For the qualified high and new technology enterprises, the tax rate is reduced to 15%. 7
  8. 8. 居民企业在一个纳税年度内取得的符合条件的技术转让所得不 超过500万元的部分,免征企业所得税;超过500万元的部分, 减半征收企业所得税。 For income derived by a tax resident enterprises from the transfer of qualified technology in a tax year, the portion that does not exceed RMB 5 million shall be exempted from Enterprise income tax; and the portion that exceed RMB 5 million shall be allowed a half reduction of EIT. 8
  9. 9. 研究开发费用加计扣除及其他优惠政策: 企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入 当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形 成无形资产的,按照无形资产成本的150%摊销。 Super deductions for R&D and other situations: • Research and development expenses incurred by an enterprise for new technology, new products or new craftsmanship are deductible. • An extra 50% of the actual expenses incurred by the enterprise is also deductible. • 150% amortized expenditures for the cost of intangible assets is deductible as an incentive. 9
  10. 10. 企业安置残疾人员的。在按照支付给残疾职工工资据实扣除的 基础上,按照支付给残疾职工工资的100%加计扣除。 创业投资企业采取股权投资方式投资于未上市的中小高新技术 企业2年以上的,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;当年不足抵扣的, 可以在以后纳税年度结转抵扣。 •Also as incentive, 200% of the actual salary expenses paid to handicapped staff and deductible. •Qualified Venture capital investment could be deducted from the taxable income. 10
  11. 11. 个人所得税 Individual Income Tax 11
  12. 12. 中国个人所得税采用的是分类所得税制。根据《中华人民共 和国个人所得税法》规定,个人所得税区别不同个人所得项目, 规定了超额累进税率和比例税率两种形式。其中,工资、薪金 所得适用3%~45%的7级超额累进税率。 China adopt the classify system for individual income tax. The income derived into 11 categories with different deductions for expenses and tax rates. A seven-bracket progressive rate on income from wages and salaries is ranging from 3%to 45%. 12
  13. 13. 外籍人员除享受个人所得税一般优惠规定外,还享受以下特殊优惠待遇: (一) 外籍人员个人所得税工资薪金税目每月扣除标准为4800元。 (二) 外籍人员下列收入暂免征收个人所得税:1.外籍个人以非现金形式或实报实 销形式取得的住房补贴、伙食补贴、搬迁费、洗衣费;2.外籍个人按合理标准取得 的境内、境外出差补贴;3.外籍个人取得的探亲费、语言训练费、子女教育费等的 合理开支部分;其中,探亲费仅限于外籍个人在我国的受雇地与其家庭所在地(包括 配偶或父母居住地)之间搭乘交通工具且每年不超过2次的费用;4.外籍个人从外商 投资企业取得的股息、红利所得。 Deduction for foreign individual income from wages and salaries : •Standard monthly deduction is RMB4800. •Reasonable reimbursement of certain meals, laundry, language training costs, children’s education expenses in China. •Reasonable housing costs borne by employer. •Reasonable relocation and moving costs. •Reasonable home leave fares of two trips per annum. •Dividends and bonus from foreign enterprises in China. 13
  14. 14. 营业税 Business Tax 14
  15. 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") . 15
  16. 16. 所谓在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,是指:提供或者接受条例规定劳务的单位或者个人在境内;所转让的无 形资产(不含土地使用权)的接受单位或者个人在境内;所转让或者出租土 地使用权的土地在境内;所销售或者出租的不动产在境内。 Any of the following shall be deemed an act of providing taxable service, transferring intangible assets or selling immovable property in China: • The entity or individual who providing or receiving services is located in China. • Transferring intangible assets for use in China. • Transferring or leasing of land-use right that the land is located in China. • Selling immovable property that is located in China. 16
  17. 17. 《中华人民共和国营业税暂行条例》规定免征营业税的范围包括:托儿所、 幼儿园、养老院、残疾人福利机构提供的育养服务,婚姻介绍,殡葬服务; 残疾人员个人提供的劳务;医院、诊所和其他医疗机构提供的医疗服务;学 校和其他教育机构提供的教育劳务,学生勤工俭学提供的劳务; Major exemptions:  The services provided by nurseries, kindergartens, homes for the aged, institutions for the benefit of the disabled, matrimonial agencies and undertakers. Services provided by the handicapped. Medical service provided by hospitals, clinics and other medical institutions. Education service provided by institutions of learning and other educational institutions and the labor service provided by students working part-time. 17
  18. 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
  19. 19. 税 收 协 定 Double Taxation Agreement 19
  21. 21. • 爱尔兰企业以船舶或飞机经营爱尔兰—中国国际运输 业务所取得的利润,仅在爱尔兰征税 • Profits of an enterprise of Ireland from the operation of ships or aircraft between Ireland and China shall be taxable only in Ireland. 21
  22. 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 22
  24. 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. 24
  25. 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. 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. 26
  27. 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. 27
  28. 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
  29. 29. 企业所得税 Enterprise Income Tax  国家规划布局内的重点软件生产企业  KEY SOFTWARE ENTERPRISES IN NATIOANL PLAN:  按10%的税率征收  10% tax rate 29
  30. 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. 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 31
  32. 32. 企业所得税 Enterprise Income Tax  服务外包企业  OUTSOURCING SERVICE PROVIDER ENTERPRISES  15%税率  15% tax rate 32
  33. 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. 33
  34. 34. 谢 谢 Thank You 34