外資有限合伙企業(yè)稅務(wù)分析與規(guī)劃

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

2、切權(quán)利保留一切權(quán)利2 2目錄目錄Table of Contentn備受關(guān)注的外資有限合伙外資進(jìn)入中國(guó)內(nèi)地的新篇章備受關(guān)注的外資有限合伙外資進(jìn)入中國(guó)內(nèi)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(guó)內(nèi)地要繳納什么稅合伙企業(yè)在中國(guó)內(nèi)地要繳納什么稅?How is a partnership taxed in Mainland China?n現(xiàn)行合伙企業(yè)所得稅主要規(guī)定現(xiàn)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(shí)踐有限合伙所得稅政策的地方實(shí)踐Local practices on income taxes on LPEsn外資有限合伙架構(gòu)下的所得稅分析外資有限合伙架構(gòu)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(cái)政扶持的性質(zhì)界定地方稅收政策以及財(cái)政扶持的性質(zhì)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利3 3備受關(guān)注的外資有限合伙外資進(jìn)入中國(guó)內(nèi)地的新篇章備受關(guān)注的外資有限合伙外資進(jìn)入中國(guó)內(nèi)地的新篇章FI LPEs A New Chapter for Foreign Investment in Mainland China企業(yè)類(lèi)型企業(yè)類(lèi)型Forms項(xiàng)目項(xiàng)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(shí)體實(shí)體?Is the entity a corporate income tax (“CIT”) payer?透明體,非企業(yè)所得稅納稅實(shí)體A look-through entity, not a CIT payer1) 原可選擇成為納稅實(shí)體或透明體; 現(xiàn)無(wú)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(shí)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(xiàng)基金提取項(xiàng)基金提取Appropriation of three funds after CIT不適用N/A1) 中外合資/合作,董事會(huì)決定提取比例JVs: rates are determined by t

7、he Board of Directors2) 外商獨(dú)資：儲(chǔ)備基金為稅后利潤(rùn)10%, 累計(jì)額為公司注冊(cè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利4 4備受關(guān)注的外資有限合伙備受關(guān)注的外資

8、有限合伙外資進(jìn)入中國(guó)外資進(jìn)入中國(guó)內(nèi)地內(nèi)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(lèi)所得的各類(lèi)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(chǎn)經(jīng)營(yíng)所得被投資企業(yè)生產(chǎn)

9、經(jīng)營(yíng)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(nèi)合伙人： 25%企業(yè)所得稅(納入利潤(rùn)表)/不繳納企業(yè)所得稅? Chinese partner: CIT at 25% (put into P/L)/no CIT?3) 外國(guó)合伙人：25%企業(yè)所得稅/10%預(yù)提所得稅? Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%?1) 不分所得項(xiàng)目統(tǒng)一計(jì)算應(yīng)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(nèi)投資者： 25%企業(yè)所得稅(納入利潤(rùn)表) Chinese party: CIT at 25% (put into P/L)- 外國(guó)投資者：25%企業(yè)所得稅/10%*預(yù)提所得稅 Foreign party: CIT at 25%/WHT at 10%1) 不分所得項(xiàng)目統(tǒng)一計(jì)算應(yīng)納稅所得額 Taxable income calculated on an overall basis 2) 境內(nèi)投資者： 不繳納企業(yè)所得稅 Chinese pa

11、rty: no CIT3) 外國(guó)投資者：10%*預(yù)提所得稅 Foreign party: withholding tax (“WHT”) at 10%被投資企業(yè)對(duì)外投資取得股被投資企業(yè)對(duì)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(zhuǎn)讓被投資企業(yè)出資投資者轉(zhuǎn)讓被投資企業(yè)出資所得所得Capital gain (share transfer)derived by investors1) 境內(nèi)合伙人： 25% 企業(yè)所得稅(納入利潤(rùn)表) Chinese partner: CIT at 25% (put into P/L)2) 外國(guó)合

12、伙人: 10%*預(yù)提所得稅Foreign partner: WHT at 10%1) 境內(nèi)投資者： 25% 企業(yè)所得稅(納入利潤(rùn)表) Chinese party: CIT at 25% (put into P/L)2) 外國(guó)投資者：10%*預(yù)提所得稅 Foreign party: WHT at 10%1) 境內(nèi)投資者： 25% 企業(yè)所得稅(納入利潤(rùn)表) Chinese party: CIT at 25% (put into P/L)2) 外國(guó)投資者：10%*預(yù)提所得稅 Foreign party: WHT at 10%*:現(xiàn)行合伙企業(yè)的稅收法規(guī)主要適用于個(gè)人合伙人, 對(duì)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(jì)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(duì)于對(duì)外國(guó)企業(yè)或者個(gè)人在中國(guó)境內(nèi)設(shè)立能否設(shè)立以投

14、資為主要業(yè)務(wù)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(xié)定稅率。 May apply for treaty preferential treatments. 2010 通力律師事務(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利5 5合伙企業(yè)在中國(guó)內(nèi)地要繳納什么稅合伙企業(yè)在中國(guó)內(nèi)地要繳納什么稅?How is a

15、 Partnership Taxed in Mainland China? 營(yíng)業(yè)稅營(yíng)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(chǎn)稅房產(chǎn)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(cái)產(chǎn)

16、稅財(cái)產(chǎn)稅Property Taxes流轉(zhuǎn)稅流轉(zhuǎn)稅Turnover Taxes所得稅所得稅Income Taxes結(jié)論：合伙企業(yè)與其他組織稅收上的區(qū)別主要體現(xiàn)于所得稅方面結(jié)論：合伙企業(yè)與其他組織稅收上的區(qū)別主要體現(xiàn)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利6 6現(xiàn)行合伙企業(yè)所得稅主要規(guī)定現(xiàn)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(gè)人所得稅個(gè)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(guān)于合伙企業(yè)合伙人所得稅問(wèn)題的通知關(guān)于合伙企業(yè)合伙人所得稅問(wèn)題的通知(財(cái)財(cái)稅稅2008159號(hào)號(hào))Caishui 2008 No. 159關(guān)于調(diào)整個(gè)體工商戶(hù)個(gè)人獨(dú)資企業(yè)和合伙企關(guān)于調(diào)整個(gè)體工商戶(hù)個(gè)人獨(dú)資企業(yè)和合伙企業(yè)個(gè)人所得稅稅前扣除標(biāo)準(zhǔn)有關(guān)問(wèn)題的通知業(yè)個(gè)人所得稅稅前扣除標(biāo)準(zhǔn)有關(guān)問(wèn)題的通知(財(cái)稅財(cái)稅200865號(hào)號(hào))Caishui 2008 No. 65關(guān)于關(guān)于關(guān)于個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者征關(guān)于個(gè)人獨(dú)資

18、企業(yè)和合伙企業(yè)投資者征收個(gè)人所得稅的規(guī)定收個(gè)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(guó)稅函國(guó)稅函200184號(hào)號(hào))Guoshuihan 2001 No. 84關(guān)于個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者征收個(gè)關(guān)于個(gè)人獨(dú)資企業(yè)和合伙企業(yè)投資者征收個(gè)人所得稅的規(guī)定人所得稅的規(guī)定(財(cái)稅財(cái)稅200091號(hào)號(hào))Caishui 2000 No. 91)關(guān)于合伙企業(yè)合伙人所關(guān)于合伙企業(yè)合伙人所得稅問(wèn)題的通知得稅問(wèn)題的通知(財(cái)稅財(cái)稅2008159號(hào)號(hào))Caishui 2008 No.159) 2010 通力律師事務(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利7 7現(xiàn)行稅法下有限合伙所得稅處理現(xiàn)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(gè)合伙人為納稅義務(wù)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(gè)人所得稅IIT paid by individual partners- 生產(chǎn)經(jīng)營(yíng)所得比照“個(gè)體工商戶(hù)的生產(chǎn)經(jīng)營(yíng)所

20、得” 計(jì)征個(gè)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(guò)合伙企業(yè)對(duì)外投資分回利息、股息比照“利息、股息、紅利”計(jì)征個(gè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利8 8現(xiàn)行稅法下有限合伙所得稅處理現(xiàn)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(yīng)納稅所得額的計(jì)算應(yīng)納稅所得額的計(jì)算 Calculation of taxable i

22、ncome= 收入總額 成本 / 費(fèi)用 損失= Total income Costs / Expenses Loss年度虧損可以在五年內(nèi)彌補(bǔ)年度虧損可以在五年內(nèi)彌補(bǔ)Losses may be carried forward for 5 years合伙人應(yīng)納個(gè)人所得稅稅款合伙人應(yīng)納個(gè)人所得稅稅款,按年計(jì)算按年計(jì)算, 分月或者分季預(yù)繳年度終了后分月或者分季預(yù)繳年度終了后3個(gè)月內(nèi)匯算個(gè)月內(nèi)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利9 9現(xiàn)行稅法下有限合伙所得稅處理現(xiàn)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(xiàn)行稅法下有限合伙所得稅處理主要問(wèn)題現(xiàn)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(gè)人mainly focus on individuals 沒(méi)有充分考慮到有限合伙組織形式did not comprehensively consider the LPE structure 沒(méi)有考慮到外資進(jìn)入問(wèn)題did not consider the foreign investment in part

25、nership structure展望：隨著越來(lái)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(huì)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1010有限合伙所得稅政策的地方實(shí)踐有限合伙所得稅政策的地方實(shí)踐上海上海Local Practices on Income

26、 Taxes on LPEs Shanghai適用對(duì)象：股權(quán)投資企業(yè)和股權(quán)投資管理企業(yè)適用對(duì)象：股權(quán)投資企業(yè)和股權(quán)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(wù)的自然人普通合伙人, 按“個(gè)體工商戶(hù)的生產(chǎn)經(jīng)營(yíng)所得”應(yīng)稅項(xiàng)目, 適用5%-35%的五級(jí)超額累進(jìn)稅率, 計(jì)征個(gè)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(wù)的自然人有限合伙人,其從有限合伙企業(yè)取得的股權(quán)投資收益,按“利息、股息、紅利所得”項(xiàng)目計(jì)征20%個(gè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1111有限合伙所得稅政策的地方實(shí)踐有限合伙所得稅政策的地方實(shí)踐上海上海(續(xù)續(xù))Local Practices on Income Taxes on LPEs Shanghai (Contd)主要財(cái)政扶持主要財(cái)政扶持Major Local Financial Subsidies適用對(duì)象適用對(duì)象Applicable Entities具體

29、內(nèi)容具體內(nèi)容Details股權(quán)投資管理企業(yè)Equity Investment Management Enterprises - 500萬(wàn) (募集資金達(dá)到10億元的) 5 million (1 billion = fund 3 billion)- 1000萬(wàn) (募集資金達(dá)到30億元的) 10 million (3 billion = fund =5 billion)- 其他 Others投資于浦東新區(qū)國(guó)有企業(yè)、高科技企業(yè)和中小企業(yè)或新區(qū)鼓勵(lì)發(fā)展的其他新興產(chǎn)業(yè)項(xiàng)目的股權(quán)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(cái)力, 按50%的標(biāo)準(zhǔn)獎(jiǎng)勵(lì)該股權(quán)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(quán)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(shí)際租賃面積,給予500元/平方米/年的房租補(bǔ)貼；購(gòu)買(mǎi)自用辦公用房的,按購(gòu)房房?jī)r(jià)給予1.5%的補(bǔ)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(jù)企業(yè)有所不同且可能根據(jù)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1212有限合伙所得稅政策的地方實(shí)踐有限合伙所得稅政策的地方實(shí)踐北京北京Local Practices on Income Taxes on LPEs Beijing適用對(duì)象：股權(quán)投資基金和股權(quán)投資管理企業(yè)適用對(duì)象：股權(quán)投資基金和股權(quán)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(quán)基金中個(gè)人合伙人取得收益, 按照“利息、股息、紅利所得”或“財(cái)產(chǎn)轉(zhuǎn)讓所得”項(xiàng)目征收20%個(gè)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(quán)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(xié)議約定直接分配給法人合伙人, 其企業(yè)所得稅按有關(guān)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1313有限合伙所得稅政策的地方實(shí)踐有限合伙所得稅政策的地方

35、實(shí)踐北京北京(續(xù)續(xù))Local Practices on Income Taxes on LPEs Beijing (Contd)主要財(cái)政扶持主要財(cái)政扶持Major Subsidies適用對(duì)象適用對(duì)象Applicable entities具體內(nèi)容具體內(nèi)容Details主要財(cái)政扶持Major Financial Subsidy連續(xù)聘用2年以上的高級(jí)管理人員Senior management employed for 2 consecutive years購(gòu)買(mǎi)商品房、汽車(chē)或參加專(zhuān)業(yè)培訓(xùn)的,按其上一年度所繳個(gè)人工薪收入所得稅地方留成部分的80%予以獎(jiǎng)勵(lì)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(jí)管理人員Senior management股權(quán)、期權(quán)獎(jiǎng)勵(lì),在計(jì)征個(gè)人所得稅時(shí)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(guò)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(gè)人所得稅,職工按不超過(guò)其工資總額20%的比例繳存的住房公積金免征個(gè)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(jù)企業(yè)有所不同。且可能根據(jù)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1414有限合伙所得稅政策的地方實(shí)踐有限

39、合伙所得稅政策的地方實(shí)踐天津天津Local Practices on Income Taxes on LPEs Tianjin適用對(duì)象：有限合伙企業(yè)適用對(duì)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(guān)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(wù)的有限合伙自然人取得的股權(quán)投資收益, 按“利息、股息、紅利所得”計(jì)征20%個(gè)人所得稅, 在有限合伙企業(yè)注冊(cè)地稅務(wù)機(jī)構(gòu)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(wù)又為基金的出資人的,取得的所得能劃分清楚時(shí), 對(duì)其中的投資收益或股權(quán)轉(zhuǎn)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(chǎn)經(jīng)營(yíng)所得和其他所得, 可在合伙企業(yè)注冊(cè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1515有限合伙所得稅政策的地方實(shí)踐有限合伙所得稅政策的地方實(shí)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(jù)企業(yè)有所不同且可能根據(jù)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1616有限合伙所得稅政策各地實(shí)踐匯總有限合伙所得稅政策各地實(shí)踐匯總Summary of Local Practices on Income Taxes on LPEs合伙人類(lèi)型合伙人類(lèi)型Partners上海上海Shanghai北京北京Beijing天津天津Tianjin個(gè)人有限合個(gè)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(wù)的自然人有限合伙人,其從有限合伙企業(yè)

44、取得的股權(quán)投資收益, 按“利息、股息、紅利所得”項(xiàng)目計(jì)征20%個(gè)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(cái)產(chǎn)轉(zhuǎn)讓所得”項(xiàng)目征收20%個(gè)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(cái)產(chǎn)轉(zhuǎn)讓所得”項(xiàng)目征收個(gè)人所得稅, 稅率適用20%An individual LP pays IIT at 20%個(gè)人普通合個(gè)人普通合伙人伙人Individual GP執(zhí)行有限合伙企業(yè)合伙事務(wù)的自然人普通合伙人,按“個(gè)體工商戶(hù)的生產(chǎn)經(jīng)營(yíng)所得”應(yīng)稅項(xiàng)目,適用5%-35%

45、的五級(jí)超額累進(jìn)稅率, 計(jì)征個(gè)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(wù)又為基金的出資人的, 取得的所得能劃分清楚時(shí), 對(duì)其中的投資收益或股權(quán)轉(zhuǎn)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1717有限合伙所得稅政策各地實(shí)踐匯總有限合伙所得稅政策各地實(shí)踐匯總(續(xù)續(xù))Summary of Local Practices on Income Taxes on LPEs (Contd)合伙人類(lèi)型合伙人類(lèi)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(wú)No合伙制股權(quán)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(xié)議約定直接分配給法人合伙人, 其企業(yè)所得

47、稅按有關(guān)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(guān)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(wú)No 2010 通力律師事務(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1818外資有限合伙架構(gòu)下的所得稅分析外資有限合伙架構(gòu)下的所得稅分析Analysis on Income Tax under the Structure of a FI LPE外國(guó)企業(yè)合伙人如何在中國(guó)內(nèi)地納稅外國(guó)企業(yè)合伙人如何在中國(guó)內(nèi)地納稅?How does a foreign enterprise partner pay tax in China?企業(yè)所得稅? CIT?預(yù)提所得稅? WHT?外國(guó)企業(yè)合伙人來(lái)源于合伙企業(yè)所得有哪些外國(guó)

49、企業(yè)合伙人來(lái)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(chǎn)經(jīng)營(yíng)所得(營(yíng)業(yè)收入)? Operating income? 投資收益(利息、股息、紅利)? Investment income (interests and dividends)? 出資轉(zhuǎn)讓所得? Capital gain on transfer of investment ?該外國(guó)企業(yè)合伙人是否在中國(guó)有常設(shè)機(jī)構(gòu)該外國(guó)企業(yè)合伙人是否在中國(guó)有常設(shè)機(jī)構(gòu)?Does the foreign enterprise partn

50、er constitute a Permanent Establishment (“PE”) in China?稅收協(xié)定關(guān)于稅收協(xié)定關(guān)于常設(shè)機(jī)構(gòu)的概念常設(shè)機(jī)構(gòu)的概念 Definition of a PE under Treaties企業(yè)進(jìn)行全部或部分營(yíng)業(yè)的固定場(chǎng)所 Fixed place of business through which the business of an enterprise is wholly or partly carried on. 締約國(guó)一方企業(yè)通過(guò)雇員或其他人員,在締約國(guó)另一方為同一項(xiàng)目或相關(guān)聯(lián)的項(xiàng)目提供勞務(wù),包括咨詢(xún)勞務(wù),僅以在任何十二個(gè)月(或一個(gè)公歷年度)中

51、連續(xù)或累計(jì)超過(guò)六個(gè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利1919外資有限合伙架構(gòu)下的所得稅分析外資有限合伙架構(gòu)下的所得稅分析Analysis on Income Taxes Under the Structure of a FI LPE (Contd)外國(guó)個(gè)人合伙人如何在中國(guó)內(nèi)地納稅外國(guó)個(gè)人合伙人如何在中國(guó)內(nèi)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(gè)人所得稅Individual partner pays IIT- 生產(chǎn)經(jīng)營(yíng)所得比照 “個(gè)體工商戶(hù)的生產(chǎn)經(jīng)營(yíng)所得” 計(jì)征個(gè)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(guò)合伙企業(yè)對(duì)外投資分回利息、股息比照“利息、股息、紅利”計(jì)征個(gè)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(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所有 保留一切權(quán)利保留一切權(quán)利2020外資有限合伙架構(gòu)下的所得稅分析外資有限合伙架構(gòu)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(lèi)所得投資者的各類(lèi)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(gè)人合伙人適用個(gè)人所得稅個(gè)人合伙人適用個(gè)人所得稅Individual Partners - IIT被投資企業(yè)生產(chǎn)經(jīng)營(yíng)所得被投資企業(yè)生產(chǎn)經(jīng)營(yíng)所得Operating income derived by invested entity1) 境內(nèi)合伙人： 25%企業(yè)所得稅(納入利潤(rùn)表)/不繳納企業(yè)所得稅? Chinese partner: CIT at 25% (put into P/L)/no CIT?2) 外國(guó)合伙人：25%企業(yè)所得稅/10%預(yù)提所得稅? Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%

56、?生產(chǎn)經(jīng)營(yíng)所得比照 “個(gè)體工商戶(hù)的生產(chǎn)經(jīng)營(yíng)所得” 計(jì)征個(gè)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(duì)外投資取得股息被投資企業(yè)對(duì)外投資取得股息、紅利所得、紅利所得*Dividends derived by invested entity通過(guò)合伙企業(yè)對(duì)外投資分回利息、股息比照“利息、股息、紅利”計(jì)征個(gè)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(zhuǎn)讓被投資企業(yè)出資所投資者轉(zhuǎn)讓被投資企業(yè)出資所得得Capital gain (share transfer)derived by investors1) 境內(nèi)合伙人： 25% 企業(yè)所得稅(納入利潤(rùn)表) Chinese partner: CIT at 25% (put into P/L)2) 外國(guó)合伙人: 10%*預(yù)提所得 稅Foreign partner: WHT at 10%個(gè)人

58、所得稅20%IIT 20%*:現(xiàn)行合伙企業(yè)的稅收法規(guī)主要適用于個(gè)人合伙人, 對(duì)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(jì)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(duì)于對(duì)外國(guó)企業(yè)或者個(gè)人在中國(guó)境內(nèi)設(shè)立能否設(shè)立以投資為主要業(yè)務(wù)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(xié)定稅率。 May apply for treaty preferential treatments. 2010 通力律師事務(wù)所版權(quán)所有通力律師事務(wù)所版權(quán)所

60、有 保留一切權(quán)利保留一切權(quán)利2121地方稅收政策以及財(cái)政扶持的性質(zhì)界定地方稅收政策以及財(cái)政扶持的性質(zhì)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(cái)政的稅收。如關(guān)稅、海關(guān)代征的增值稅、消費(fèi)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