税务风险防范中的对外支付特许权使用费的问题（2）
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjd.pngⅢ.特许权使用费的关税风险
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png1. 对特许权使用费征收进口关税政策的发展
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https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png2. 进口报关单对特许权使用费的申报—海关总署公告【2019】18号
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/58.png根据《审价办法》第十一条和第十三条，填报确认买方是否存在向卖方或者有关方直接或者间接支付与进口货物有关的特许权使用费，且未包括在进口货物的实付、应付价格中。买方存在需向卖方或者有关方直接或者间接支付特许权使用费，且未包含在进口货物实付、应付价格中，并且符合《审价办法》第十三条的，在“支付特许权使用费确认”栏目填报“是”。买方存在需向卖方或者有关方直接或者间接支付特许权使用费，且未包含在进口货物实付、应付价格中，但纳税义务人无法确认是否符合《审价办法》第十三条的，填报“是”。
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png3. 对特许权使用费征收进口关税的规定—海关总署令【2016】213号
第十一条以成交价格为基础审查确定进口货物的完税价格时，未包括在该货物实付、应付价格中的下列费用或者价值应当计入完税价格：… …（三）买方需向卖方或者有关方直接或者间接支付的特许权使用费，但是符合下列情形之一的除外：
1特许权使用费与该货物无关2特许权使用费的支付不构成该货物向中华人民共和国境内销售的条件
第十三条符合下列条件之一的特许权使用费，应当视为与进口货物有关：特许权使用费是用于支付专利权或者专有技术使用权、商标权、著作权、分销权、销售权或者其他类似权利，且进口货物属于下列情形之一的：
专利权或者专有
技术使用权商标权著作权分销权、销售权或者
其他类似权利
1.含有专利或者专有技术的；2.用专利方法或者专有技术生产的;3.为实施专利或者专有技术而专门设计或者制造的
1.附有商标的；2.进口后附上商标直接可以销售的;3.进口时已含有商标权，经过轻度加工后附上商标即可以销售的。 1.含有软件、文字、乐曲、图片、图像或者其他类似内容的进口货物，包括磁带、磁盘、光盘或者其他类似载体的形式；2.含有其他享有著作权内容的进口货物。 1.进口后可以直接销售的；2.经过轻度加工即可以销售的。
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https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png4. 案例
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/60.pngA Chinese company (A) imports special cup lids from an overseas company (B) for $100 each, and pays a technical licensing fee for $10. The Chinese Customs challenges that the $10 royalty shall be subject to CD and import VAT.
Company B
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Company A
Scenario 1:Dutiable: The technical license fee is for the know-how used in manufacturing the cup lid.
Tax authority:Customs: WHT and VAT on royalty ($10)CD and import VAT on customs value ($110) [DOUBLE TAXATION]
Scenario 2:Not dutiable: The know-how is to instruct the integration of the lid into the cup body.
Tax authority:Customs: WHT and VAT on royalty ($10)CD and import VAT on customs value ($100)
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/62.pngA Chinese company (A) imports machinery from an overseas company ? for $100. Company (B) provides C with technical requirements for producing the machinery, and charges A $20 for B’s technical service.
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$20 technical license fee shall be added to the customs value.
Tax authority:Customs: WHT and VAT on $20CD and import VAT on $120
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png5. 特许权使用费支付成为海关稽查的重点
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https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjd.pngIV. 特许权使用费合同的税务条款
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png1. 案例 1
X. TAXESX.1 All payments to be made under this Agreement by Licensee to Licensor shall be free from taxes and other dues payable in the territory of Licensee. However, insofar as Licensor is legally required to bear such taxes and/or other duesLicensee shall deduct the respective amount from the royalty and pay to the competent tax authorities such taxes and/or other dues on behalf of Licensor.X.2 If, at the time the LTAA is entered into or at a later date during its term, a Double Taxation Treaty is in force, or enters into force between the country of Licensee and the country of Licensor, the following shall apply: Depending on the provisions of the relevant Double Taxation Treaty, the Parties acknowledge that under such Treaty either (1) royalties are exempt from withholding tax or (2) royalties are subject to a reduced withholding tax of a percentage set out in such Treaty. Licensor and Licensee shall see to it that the application for tax reduction, or - if applicable - tax exemption, is processed in accordance with established rules.X.3 In all cases where Licensee is required by law to withhold tax, Licensee is obligated to send the original tax payment certificate, showing the number of the license agreement, within four (4) months after payment, directly to Licensor by a method of mailing or shipping that permits such shipment to be tracked or traced if lost.
Is China payer legally required to bear China withholding VAT?
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png2. 案例 2
Article XXWith respect to Article X of the XXXXXX, the following regional or country-specific provision on tax applies:On the basis of net service fee, gross service fee will include relevant Chinese local surtax as well as China Corporate Income Tax according to double tax treaty between China and XXX, as well and the assessment of China tax authority, if any.The grossed service fee will not include China Value Added Tax.This grossed service fee will be shown invoice issued by Licensor.
can only confirm “gross service fee" = "net service fee" + withholding CIT + Chinese local surtax, but it is unclear what exactly "gross service fee" and "net service fee" stand for.For example, when the royalty as calculated by Net Sales Price x applicable royalty rate resulted 100, whether the "gross service fee" is 100 or the "net service fee" is 100?
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png3. 案例 3
Article X. TAXESX.1 From the ROYALTY the LICENSEE may deduct withholding taxes to be retained from the ROYALTY by the LICENSEE on behalf of and account for the LICENSOR under the applicable domestic tax law of its state of tax-residency as amended from time to time.Any other local taxes or local business expenses, especially but not limited to Business Tax and Education Additional Tax, due on the ROYALTY may not be deducted from the ROYALTY but shall be borne by the LICENSEE.In case the LICENSOR can claim a reduction of domestic withholding taxes on such ROYALYT on basis of tax treaty, the LICENSOR and the LICENSEE shall ensure that such reduction in withholding taxes on the ROYALTY is processed in accordance with applicable rules provided by the law of the state of tax residency of the LICCENSEE as amended from time to time.If applicable, the LICENSEEE shall provide to the LICENSOR without delay certificates issued by the respective tax authority of the state of the tax residency of the LICENSEE proving evidence of the payment of respective withholding taxes on the ROYALTY.X.2 Both, LICENSOR and LICENSEE shall comply with the Value Added Tax Act applicable in the country of residence of the LICENSOR and the LICENSEE as amended from time to time.
So should the payer deduct VAT as they did for BT before?
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png4. 代扣代缴税金该怎么计算？
国家税务总局关于营业税改征增值税试点中非居民企业缴纳企业所得税有关问题的公告国家税务总局公告2013年第9号2013.2.19
现将营业税改征增值税试点中非居民企业缴纳企业所得税有关问题公告如下：营业税改征增值税试点中的非居民企业，取得《中华人民共和国企业所得税法》第三条第三款规定的所得，在计算缴纳企业所得税时，应以不含增值税的收入全额作为应纳税所得额。本公告自发布之日起施行。特此公告。 国家税务总局官方解读国家税务总局公告2013年第9号2013.2.19按照现行增值税有关规定，增值税为价外税，因此，在计算缴纳企业所得税时，应以不含增值税的收入全额，作为企业所得税计税依据。举例如下：非居民企业与境内某公司签订特许权使用费合同（假设该合同在营改增前需在地税部门缴纳营业税），合同价款为100万元人民币，合同约定各项税费由非居民企业承担，假定增值税适用税率为6%，则该境内公司应扣缴非居民企业所得税计算如下：应纳税所得额=100/1+ 6%=94.34(万元)
应纳税额=94.34*10%=9.34（万元）为配合营业税改征增值税试点工作的顺利开展，特将上述问题予以公告明确。
某地方税务局培训资料 2-14 7月7日
7.2.4.1文件依据：
根据《财政部国家税务总局关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》第二十二条规定，下列进项税额准予从销项税额中抵扣：接受境外单位或者个人提供的应税服务，从税务机关或者境内代理人取得的解缴税款的中华人民共和国税收缴款凭证（以下称税收缴款凭证）上注明的增值税额。
根据省国税局近期下发的《货物和劳务税处对若干业务操作的说明》，增值税一般纳税人接受境外单位或者个人提供的应税服务，按照规定应当扣缴增值税的，准予从销项税额中抵扣的进项税额为从税务机关或者代理人取得的解缴税款的税收缴款凭证上注明的增值税额。
非居民企业与境内公司签订特许权使用费合同(假设该合同在营改增前需在地税缴纳营业税)，合同价款100元(合同规定，所得税由非居民承担，其他各项税款由境内接受方企业承担)，如何计算扣缴企业所得税及增值税及附加(假设适用的增值税税率为6%，地方附加税费共计12%)。分析：对于非居民企业纳税人，100元不含增值税和附加税费，含所得税，增值税属于价外税，但附加税费为价内税的，应换算为含附加税费的金额，计算扣缴增值税和企业所得税。因此此种情况下计算税款应按照如下公式：(1)含附加税所得额=不含附加税所得额/(1-增值税税率×12%)(2)含附加税所得=100/(1-6%×12%)=100.73元(3)扣缴增值税=100.73×6%=6.04元(4)扣缴附加税费=6.04×12%=0.73元(5)扣缴企业所得税=100.73×10%=10.07元(6)包含各种税款的所得额应=100/(1-6%×12%)×(1+6%)=106.77元(7)应支付给非居民的价款为=106.77-10.07-6.04-0.73=89.93元
Who is legally required to bear such taxes or dues?https://taa.wkinfo.com.cn/topicFiles/61000001032/img/65.png
关于全面推开营业税改征增值税试点的通知
（财税【2016】36号）中华人民共和国增值税法（征求意见稿）
附件1. 营业税改征增值税试点实施办法
第一章 纳税人和扣缴义务人
第一章 总则
第二十三条 一般计税方法的销售额不包括销项税额，纳税人采用销售额和销项税额合并定价方法的，按照下列公式计算销售额：
第四条
增值税为价外税，应税交易的计税价格不包括增值税额。
销售额＝含税销售额÷（1+税率）
https://taa.wkinfo.com.cn/topicFiles/61000001032/img/sjx.png5. 代扣代缴增值税该怎么处理—现实中关联方怎么记账
Tax base100,000.00a=net sales x 3%
Accounting treatment of China EntityAccounting treatment of Overseas Charging Entity
Step
1receive invoicesend out invoice
Dr.P&Lroyalty expensea100,000.00Dr.P&Laccount receivable from China1=a100,000.00
Cr.B/Saccount payable to Overseasb100,000.00Cr.B/Sroyalty revenue2100,000.00
step
2pay withholding taxes on behalf of Overseas entity to China tax bureaugot notified of the China withholding tax & local tax
Dr.B/Saccount payable to Overseasc=a*10% (withholding CIT)10,000.00Dr.P&L (after PBT)CIT expense3=b 10,000.00
Dr.B/Screditable input VATd=a*6% (withholding VAT)6,000.00
Dr.B/Saccount payable to Oversease=d*12%720.00Dr.P&Lother tax expense4=d720.00
Cr.B/SBankf=c+d+e16,720.00Cr.B/Saccount receivable from China5=b+d 10,720.00
step
3make payment to Overseas entityreceive payment from China
Dr.B/Saccount payable to Overseasg=b-c-e89,280.00Dr.B/SBank689,280.00
Cr.B/SBankh89,280.00Cr.B/Saccount receivable from China7=1-589,280.00
Has anyone considered the impact on the group TP policy?
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