【国际税音】一带一路共建设 国际税收惠投资（政策篇 英语版）
http://file.tax100.com/o/202208/19/700_1660858816786.gif?width=1080&size=2321296为进一步优化营商环境，国家税务总局吉林省税务局在“吉林税务”微信公众号开设了“【国际税音】一带一路共建设 国际税收惠投资”专栏，通过音频的形式进行最新国际税收优惠政策多语种解读，精准对接境外投资者的个性化涉税诉求，进一步帮助纳税人更好地了解、掌握和享受税收优惠政策，最大限度便利和服务纳税人，释放税收优惠政策红利，夯实境外税收工作基础，更好地为外资企业平稳发展保驾护航。
为了落实党中央、国务院关于促进外资增长的决策部署，鼓励境外投资者持续扩大在华投资，财政部、国家税务总局相继出台了财税﹝2018﹞102号、国家税务总局公告2018年第53号文件，对境外投资者从中国境内居民企业分配的利润，用于境内直接投资，凡符合规定条件的，暂不征收预提所得税，一般称之为递延纳税。
财政部税务总局国家发展改革委商务部关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知
Notice of Ministry of Finance of the People’s Republic of China, State Administration of Taxation, National Development and Reform Commission and Ministry of Commerce of the People’s Republic of China on Extending the Application Scope of the Policy of Temporarily Deferring Withholding Income Tax on Profits Distributed to Foreign Investors Used for Direct Investment
财税〔2018〕102号
Cai Shui No. 102
Full text in effect Date of issue: September 29, 2018
各省、自治区、直辖市、计划单列市财政厅（局）、发展改革委、商务主管部门，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、发展改革委、商务局：
Financial Offices (Bureaus), Development and Reform Commissions, Administrative Commercial Departments in All Provinces, Autonomous Regions, Municipalities and Separately Listed Cities, State Administration of Taxation and Tax Bureaus in All Provinces, Autonomous Regions, Municipalities and Separately Listed Cities, Financial Bureaus, Development and Reform Commissions and Commerce Bureaus of Xinjiang Production and Construction Corps:
为贯彻落实党中央、国务院决策部署，进一步鼓励境外投资者在华投资，现就境外投资者以分配利润直接投资暂不征收预提所得税政策问题通知如下：
In order to implement the decisions and arrangements of the Central Committee of the Communist Party of China (CPC) and the State Council and further encourage foreign investors to invest in China, we hereby notify the following concerning the policy of temporarily deferring withholding income tax on profits distributed to foreign investors used for direct investment:
一、对境外投资者从中国境内居民企业分配的利润，用于境内直接投资暂不征收预提所得税政策的适用范围，由外商投资鼓励类项目扩大至所有非禁止外商投资的项目和领域。
I.The application scope of the policy of deferring withholding income tax on profits distributed to foreign investors from resident enterprises in China for domestic direct investment shall be extended from foreign-funded projects that are encouraged to all projects and fields in which foreign investment is not prohibited.
二、境外投资者暂不征收预提所得税须同时满足以下条件：
II.The following conditions should be met simultaneously when temporarily deferring withholding income tax of foreign investors:
（一）境外投资者以分得利润进行的直接投资，包括境外投资者以分得利润进行的增资、新建、股权收购等权益性投资行为，但不包括新增、转增、收购上市公司股份（符合条件的战略投资除外）。具体是指：
（I）The direct investment made by foreign investors with distributed profits includes the equity investment such as capital increase, new construction and stock right acquisition made by foreign investors with distributed profits, but excludes the addition, increase by transferring or acquisition of shares of listed companies (excluding qualified strategic investments). Specifically refers to:
1.新增或转增中国境内居民企业实收资本或者资本公积；
1.Adding or increasing paid-in capital or capital reserve of resident enterprises in China by transferring;
2.在中国境内投资新建居民企业；
2.Investing to build new resident enterprises in China;
3.从非关联方收购中国境内居民企业股权；
3.Purchasing equity stakes of resident enterprises in China from non-affiliated parties;
4.财政部、税务总局规定的其他方式。
4. Other modes stipulated by Ministry of Finance of the People’s Republic of China and State Taxation Administration.
境外投资者采取上述投资行为所投资的企业统称为被投资企业。
The enterprises invested by foreign investors through the above-mentioned investment behaviors are collectively referred to as invested enterprises.
（二）境外投资者分得的利润属于中国境内居民企业向投资者实际分配已经实现的留存收益而形成的股息、红利等权益性投资收益。
（II）The profits distributed to foreign investors belong to the earning from equity investments, such as dividends and bonuses generated by the retained incomes that are realized and actually distributed to investors by resident enterprises in China.
（三）境外投资者用于直接投资的利润以现金形式支付的，相关款项从利润分配企业的账户直接转入被投资企业或股权转让方账户，在直接投资前不得在境内外其他账户周转；境外投资者用于直接投资的利润以实物、有价证券等非现金形式支付的，相关资产所有权直接从利润分配企业转入被投资企业或股权转让方，在直接投资前不得由其他企业、个人代为持有或临时持有。
（III）Where the profits of foreign investor for direct investment are paid in cash, the relevant funds shall be transferred directly from the account of profit distribution enterprise to that of the invested enterprise or the equity transferor, and shall not be circulated in other accounts at home and abroad before direct investment. Where the profits of foreign investors for direct investment are paid in non-cash forms such as physical objects or negotiable securities, the ownership of the relevant assets shall be transferred directly from the profit distribution enterprise to the invested enterprise or the equity transferor, and shall not be held on behalf of the holders or held temporarily by other enterprises or individuals before direct investment.
三、境外投资者符合本通知第二条规定条件的，应按照税收管理要求进行申报并如实向利润分配企业提供其符合政策条件的资料。利润分配企业经适当审核后认为境外投资者符合本通知规定的，可暂不按照企业所得税法第三十七条规定扣缴预提所得税，并向其主管税务机关履行备案手续。
III.Foreign investor who meets the requirements set forth in Article 2 of this Notice shall, in accordance with the requirements of tax administration, declare and truthfully provide the profit distribution enterprise with materials meeting the policy requirements. Where the profit distribution enterprise, after proper examination and verification, considers that the foreign investor meets the provisions of this Notice, it may temporarily defer the withholding income tax in accordance with provisions of Article 37 of Enterprise Income Tax Law and go through the formalities for putting on records with the competent tax authorities.
四、税务部门依法加强后续管理。境外投资者已享受本通知规定的暂不征收预提所得税政策，经税务部门后续管理核实不符合规定条件的，除属于利润分配企业责任外，视为境外投资者未按照规定申报缴纳企业所得税，依法追究延迟纳税责任，税款延迟缴纳期限自相关利润支付之日起计算。
IV.Tax authorities shall strengthen the follow-up administration according to law. If the foreign investor has enjoyed the policy of temporarily deferring the withholding income tax stipulated in this Notice, and is verified not to meet the prescribed conditions by the follow-up administration of tax department, it shall be deemed that the foreign investor has failed to declare and pay enterprise income tax in accordance with the provisions, except for the responsibility of profit distribution enterprise. The liability for deferred tax payment shall be investigated in accordance with the law, and the period of deferred tax payment shall be calculated from the date of payment of the relevant profits.
五、境外投资者按照本通知规定可以享受暂不征收预提所得税政策但未实际享受的，可在实际缴纳相关税款之日起三年内申请追补享受该政策，退还已缴纳的税款。
V.Foreign investors who shall enjoy the policy of temporarily deferring the withholding income tax in accordance with the provisions of this Notice but fail to actually enjoy it may apply for enjoying the policy and refunding the tax already paid within three years from the date of actually paying the relevant tax.
六、境外投资者通过股权转让、回购、清算等方式实际收回享受暂不征收预提所得税政策待遇的直接投资，在实际收取相应款项后7日内，按规定程序向税务部门申报补缴递延的税款。
VI.Where the foreign investor actually recoups the direct investment enjoying the treatment of temporarily deferring withholding income tax by means of equity transfer, buyback, liquidation, etc., he/she shall, within 7 days after the actual collection of the corresponding funds, declare to the tax authorities for making up and paying the deferred tax according to the prescribed procedures.
七、境外投资者享受本通知规定的暂不征收预提所得税政策待遇后，被投资企业发生重组符合特殊性重组条件，并实际按照特殊性重组进行税务处理的，可继续享受暂不征收预提所得税政策待遇，不按本通知第六条规定补缴递延的税款。
VII.Where the invested enterprise is reorganized in accordance with the conditions of special reorganization and actually carries out tax treatment according to special reorganization after the foreign investor enjoys the treatment of temporarily deferring withholding income tax stipulated in this Notice, he/she shall continue to enjoy the treatment of temporarily deferring withholding income tax, and shall not pay the deferred tax in accordance with Article 6 of this Notice.
八、本通知所称“境外投资者”，是指适用《企业所得税法》第三条第三款规定的非居民企业；本通知所称“中国境内居民企业”，是指依法在中国境内成立的居民企业。
VIII.“Foreign investor” as mentioned in this Notice refers to a non-resident enterprise subject to the provisions of Paragraph 3, Article 3 of the Enterprise Income Tax Law; the “resident enterprises in China” as mentioned in this Notice refers to the resident enterprises established within the territory of China according to law.
九、本通知自2018年1月1日起执行。《财政部 税务总局 国家发展改革委 商务部关于境外投资者以分配利润直接投资暂不征收预提所得税政策问题的通知》（财税〔2017〕88号）同时废止。境外投资者在2018年1月1日（含当日）以后取得的股息、红利等权益性投资收益可适用本通知，已缴税款按本通知第五条规定执行。
Ⅸ. This Notice will take effect on January 1, 2018. The Notice of Ministry of Finance of the People’s Republic of China, State Administration of Taxation, National Development and Reform Commission, Ministry of Commerce of the People’s Republic of China on Temporarily Deferring Withholding Income Tax on Profits Distributed to Foreign Investors Used for Direct Investment (Cai Shui No.88) shall be repealed simultaneously. The dividends, bonuses and other earning from equity investments obtained by foreign investors after January 1, 2018 (including the current day) shall be subject to this Notice. The tax paid shall be subject to Article 5 of this Notice.
Ministry of Finance of the People’s Republic of China
State Administration of Taxation
National Development and Reform Commission
Ministry of Commerce of the People’s Republic of China
September 29, 2018
The above contents are for reference only. The Chinese version of the document published by State Administration of Taxation shall prevail.
国家税务总局关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围有关问题的公告
Announcement of State Administration of Taxation on Extending the Application Scope of the Policy of Temporarily Deferring Withholding Income Tax on Profits Distributed to Foreign Investors Used for Direct Investment
国家税务总局公告2018年第53号
Announcement No. 53 of State Administration of Taxation
Full text in effect Date of issue: October 29, 2018
根据国务院决定，财政部、国家税务总局、国家发展和改革委员会、商务部联合发布了《关于扩大境外投资者以分配利润直接投资暂不征收预提所得税政策适用范围的通知》（财税〔2018〕102号，以下称《通知》），对境外投资者从中国境内居民企业分配的利润，用于境内直接投资暂不征收预提所得税政策的适用范围，由外商投资鼓励类项目扩大至所有非禁止外商投资的项目和领域。现对有关执行问题公告如下：
According to the decision of the State Council, Ministry of Finance of the People’s Republic of China, State Administration of Taxation, National Development and Reform Commission and Ministry of Commerce of the People’s Republic of China jointly issued the Notice on Extending the Application Scope of the Policy of Temporarily Deferring Withholding Income Tax on Profits Distributed to Foreign Investors Used for Direct Investment (Cai Shui No. 102, hereinafter referred to as the Notice) and extended the application scope of the policy of temporarily deferring withholding income tax on profits distributed to foreign investors from resident enterprises in China for domestic direct investment from the foreign-funded projects that are encouraged to all projects and fields in which foreign investment is not prohibited. The relevant implementation issues are announced as follows:
一、境外投资者以分得的利润用于补缴其在境内居民企业已经认缴的注册资本，增加实收资本或资本公积的，属于符合“新增或转增中国境内居民企业实收资本或者资本公积”情形。
I. Where a foreign investor uses the profits distributed to make up the registered capital subscribed in the domestic resident enterprise, or to increase the paid-in capital or capital reserve, it shall fall into the category of “Adding or increasing the paid-in capital or capital reserve of the resident enterprise in China by transferring”.
二、境外投资者按照金融主管部门的规定，通过人民币再投资专用存款账户划转再投资资金，并在相关款项从利润分配企业账户转入境外投资者人民币再投资专用存款账户的当日，再由境外投资者人民币再投资专用存款账户转入被投资企业或股权转让方账户的，视为符合“境外投资者用于直接投资的利润以现金形式支付的，相关款项从利润分配企业的账户直接转入被投资企业或股权转让方账户，在直接投资前不得在境内外其他账户周转”的规定。
II. Where the foreign investor transfers the reinvested funds through the special deposit account for reinvestment in RMB in accordance with provisions stipulated by competent financial authorities, and transfers the relevant funds from the special deposit account of foreign investor for reinvestment in RMB to the account of the invested enterprise or the equity transferor on the day when the funds are transferred from the account of profit distribution enterprise to the special deposit account of foreign investor for reinvestment in RMB, it shall be deemed to meet the requirement that where the profits of foreign investor for direct investment are paid in cash, the relevant funds shall be transferred directly from the account of the profit distribution enterprise to that of the invested enterprise or the equity transferor, and shall not be circulated in other accounts at home and abroad before direct investment.
三、按照《通知》第四条或者第六条规定补缴税款的，境外投资者可按照有关规定享受税收协定待遇，但是仅可适用相关利润支付时有效的税收协定。后续税收协定另有规定的，按后续税收协定执行。
III. In case of supplementary payment of tax in accordance with Article 4 or Article 6 of the Notice, foreign investors may enjoy the treatment of tax agreement in accordance with relevant provisions, but this is only applicable to the tax agreement in force at the time of payment of relevant profits. Where there are other provisions in the subsequent tax agreements, it shall be implemented in accordance with subsequent tax agreements.
四、境外投资者按照《通知》第三条规定享受暂不征税政策时，应当填写《非居民企业递延缴纳预提所得税信息报告表》（附件），并提交给利润分配企业。
境外投资者按照《通知》第五条规定追补享受暂不征税政策时，应向利润分配企业主管税务机关提交《非居民企业递延缴纳预提所得税信息报告表》以及相关合同、支付凭证等办理退税的其他资料。
境外投资者按照《通知》第四条或者第六条规定补缴税款时，应当填写《中华人民共和国扣缴企业所得税报告表》，并提交给利润分配企业主管税务机关。
IV. The foreign investor who enjoys the policy of temporarily deferring the withholding income tax in accordance with Article 3 of the Notice shall fill in the Information Report Form for Deferred Payment of Withholding Income Tax for Non-resident Enterprises (Appendix) and submit it to profit distribution enterprise.
When applying for enjoying the policy of temporarily deferring the withholding income tax in accordance with Article 5 of the Notice, the foreign investor shall submit Information Report Form for Deferred Payment of Withholding Income Tax for Non-resident Enterprises and other materials for tax reimbursement, such as contract and payment document to the competent tax authorities of profit distribution enterprise.
When paying back taxes according to the provisions of Article 4 or Article 6 of the Notice, the foreign investor shall fill in the Report form of Withholding Enterprise Income Tax of the People’s Republic of China and submit it to the competent tax authorities of profit distribution enterprise.
五、利润分配企业应当按照《通知》第三条规定审核境外投资者提交的资料信息，并确认以下结果后，执行暂不征税政策：
（一）境外投资者填报的信息完整，没有缺项；
（二）利润实际支付过程与境外投资者填报信息吻合；
（三）境外投资者填报信息涉及利润分配企业的内容真实、准确。
V. The profit distribution enterprise shall, in accordance with the provisions of Article 3 of the Notice, examine the materials and information submitted by foreign investor and implement the policy of temporarily deferring the withholding income tax after confirming the following results:
(I) The information provided by foreign investor is complete without any missing items;
(II) The actual payment process of profits is consistent with the information filled in by foreign investors;
(III) The information filled in by foreign investor concerning profit distribution enterprise is true and accurate.
六、利润分配企业已按照《通知》第三条规定执行暂不征税政策的，应在实际支付利润之日起7日内，向主管税务机关提交以下资料：
（一）由利润分配企业填写的《中华人民共和国扣缴企业所得税报告表》；
（二）由境外投资者提交并经利润分配企业补填信息后的《非居民企业递延缴纳预提所得税信息报告表》。
利润分配企业主管税务机关应在收到《非居民企业递延缴纳预提所得税信息报告表》后10个工作日内，向《通知》第二条第一项规定的被投资企业（以下称被投资企业）主管税务机关或其他相关税务机关发送《非居民企业税务事项联络函》，转发相关信息。
VI. Where the profit distribution enterprise has implemented the policy of temporarily deferring the withholding income tax in accordance with Article 3 of the Notice, it shall, within 7 days from the date of actual payment of profits, submit the following materials to the competent tax authorities:
(I) Report form of Withholding Enterprise Income Tax of the People’s Republic of China filled in by profit distribution enterprise;
(II) Information Report Form for Deferred Payment of Withholding Income Tax for Non-resident Enterprises submitted by foreign investor and filled in by profit distribution enterprise.
The competent tax authorities of profit distribution enterprise shall, within 10 working days upon receipt of Information Report Form for Deferred Payment of Withholding Income Tax for Non-resident Enterprises, send the Contact Letter on Tax Matters concerning Non-Resident Enterprises and forward the relevant information to the competent tax authorities or other relevant tax authorities of invested enterprise (hereinafter referred to as the invested enterprise) specified in Paragraph 1 of Article 2 of the Notice.
七、被投资企业主管税务机关或者其他税务机关发现以下情况的，应在5个工作日内以《非居民企业税务事项联络函》反馈给利润分配企业主管税务机关：
（一）被投资企业不符合享受暂不征税政策条件的相关事实或信息；
（二）境外投资者处置已享受暂不征税政策的投资的相关事实或信息。
VII. Where the competent tax authorities of the invested enterprise or other tax authorities find any of the following, they shall, within 5 working days, send feedback to the competent tax authorities of profit distribution enterprise by means of Contact Letter on Tax Matters concerning Non-Resident Enterprises:
(I) Relevant facts or information that the invested enterprise does not meet the conditions for enjoying the policy of temporarily deferring the withholding income tax;
(II) Relevant facts or information that the foreign investor disposes the investment that has enjoyed the policy of temporarily deferring the withholding income tax.
八、主管税务机关在税务管理中可以依法要求境外投资者、利润分配企业、被投资企业、股权转让方等相关单位或个人限期提供与境外投资者享受暂不征税政策相关的资料和信息。
VIII. In tax administration, the competent tax authorities may, in accordance with law, require foreign investors, profit distribution enterprises, invested enterprises, equity transferors and other relevant units or individuals to provide the relevant materials and information related to the policy of temporarily deferring withholding income tax enjoyed by foreign investors within a time limit.
九、利润分配企业未按照本公告第五条审核确认境外投资者提交的资料信息，致使不应享受暂不征税政策的境外投资者实际享受了暂不征税政策的，利润分配企业主管税务机关依照有关规定追究利润分配企业应扣未扣税款的责任，并依法向境外投资者追缴应当缴纳的税款。
IX. Where the profit distribution enterprise fails to examine and confirm the materials and information submitted by foreign investor in accordance with Article 5 of this Announcement, resulting in the fact that the foreign investor who should not enjoy the policy of temporarily deferring withholding income tax actually enjoy it, the competent tax authorities of profit distribution enterprise shall, in accordance with the relevant provisions, investigate the liability of profit distribution enterprise for the tax that should have been withheld and recover the tax payable from foreign investor according to law.
十、境外投资者填报信息有误，致使其本不应享受暂不征税政策，但实际享受暂不征税政策的，利润分配企业主管税务机关依照《通知》第四条规定处理。
X. Where the foreign investor fills in the incorrect information to actually enjoy the policy of temporarily deferring the withholding income tax that should have not been enjoyed, the competent tax authorities of profit distribution enterprise shall deal with it in accordance with Article 4 of the Notice.
十一、境外投资者部分处置持有的包含已享受暂不征税政策和未享受暂不征税政策的同一项中国境内居民企业投资，视为先行处置已享受暂不征税政策的投资。
境外投资者未按照《通知》第六条规定补缴递延税款的，利润分配企业主管税务机关追究境外投资者延迟缴纳税款责任，税款延迟缴纳期限自实际收取相关款项后第8日（含第8日）起计算。
XI. Where a foreign investor partially disposes an investment of the resident enterprise in China that includes part that has enjoyed the policy of temporarily deferring the withholding income tax and part that has not enjoyed the policy, it shall be deemed that the part that has enjoyed the policy of temporarily deferring the withholding income tax is disposed firstly.
Where a foreign investor fails to pay the deferred tax in accordance with Article 6 of the Notice, the competent tax authorities of profit distribution enterprise shall investigate the liability of foreign investor for deferred payment of tax, and the period for deferred payment of tax shall be calculated from the 8th day (including the 8th day) after the actual collection of relevant payment.
十二、境外投资者、利润分配企业可以委托代理人办理本公告规定的相关事项，但应当向主管税务机关提供书面委托证明。
XII. The foreign investors and profit distribution enterprises may entrust agents to handle the relevant matters stipulated in this Announcement, but they shall provide written certificates of entrustment to the competent tax authorities.
十三、本公告自2018年1月1日起施行。《国家税务总局关于境外投资者以分配利润直接投资暂不征收预提所得税政策有关执行问题的公告》（国家税务总局公告2018年第3号）同时废止。
XIII. This Announcement shall take effect on January 1, 2018. Announcement of State Administration of Taxation on Implementation of the Policy of Temporarily Deferring Withholding Income Tax on Profits Distributed to Foreign Investors Used for Direct Investment (Announcement No. 3 of State Administration of Taxation) shall be repealed simultaneously.
特此公告。
It is hereby notified the above.
附件：非居民企业递延缴纳预提所得税信息报告表（略）
Appendix: Information Report Form for Deferred Payment of Withholding Income Tax for Non-resident Enterprises
国家税务总局
2018年10月29日
State Administration of Taxation
October 29, 2018
The above contents are for reference only. The Chinese version of the document published by State Administration of Taxation shall prevail.
来源：吉林税务
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