语音说税 | 下班路上听国际税收
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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，是指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。这个政策常被简称为“再投资递延纳税”、“再投资暂不征税”等。
Profits distributed to foreign investors from residents of China, which are used for domestic direct investment, as long as the investment meets the specified criteria, can enjoy the deferral of withholding income tax policy for the time being. This policy is usually called “Tax Deferral on Reinvestment” (hereafter, the policy).
为了鼓励境外投资者持续扩大在华投资，为外资企业长期发展创造更好环境，我国出台了一系列的“再投资递延纳税”政策，主要包括：
To encourage foreign investors to continuously expand their investments in China and create a better environment for the long-term development of foreign-funded enterprises, China has implemented a series of “Tax Deferral on Reinvestment” policies, which mainly include:
1.《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）
a. Notice on the Scope of Application of the Policy of Temporarily Deferred Payment of Income Tax of Foreign Investors’ Direct Investment with Distributed Profits (Caishui No.102 of 2018)
2.《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适用范围有关问题的公告》（国家税务总局公告2018年第53号）
b. Public Notice Regarding Relevant Issues on the Scope of Application of the Policy of Temporarily Deferred Payment of IncomeTax on Foreign Investments’ Direct Investment with Distributed Profits (the State Taxation Administration Public Notice No.53 of 2018)
让我们一起来了解一下如何享受这项优惠政策吧！
Let’s see how to enjoy that preferential policy!
一、再投资递延纳税政策适用对象
I. The Objects to Enjoy the Policy
“境外投资者”是指《中华人民共和国企业所得税法》第三条第三款规定的非居民企业，即在中国境内未设立机构、场所，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业。
“Foreign investors” refers to non-resident enterprises as defined in Article 3, Clause 3 of The Enterprises Income Tax Law of the People’s Republic of China, which is “where non-resident enterprises that have not set up institutes or establishments in China or there institutions or establishments are set up but there is no actual relationship with the income obtained by the institutions or establishments set up by such enterprises.”
利润分配企业为扣缴义务人。扣缴义务人应按规定履行扣缴义务，为境外投资者办理享受递延纳税政策的相关手续。
The enterprise who distributes profits is the withholding agent. The withholding agent shall fulfill the withholding obligations as required and handle the relevant procedures for foreign investors to enjoy the deferral tax policy.
二、再投资递延纳税政策适用范围
II. The Scope of the Application of the Policy
境外投资者自2018年1月1日（含当日）起，从中国境内居民企业分配的利润，直接投资于所有非禁止外商投资的项目和领域，凡符合规定条件的，暂不征收预提所得税。
Starting from January 1, 2018 (included), foreign investors who directly invest their distributed profits from residents enterprises within China into non-prohibited projects and fields, and meet the specified conditions, will be temporarily deferred the payment of withholding income tax.
三、再投资递延纳税政策须满足条件
III. The Conditions need to be Met
境外投资者享受递延纳税政策须同时满足以下条件：
To enjoy the policy, the following conditions need to be met:
（一）直接投资，即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，具体包括：
1.新增或转增中国境内居民企业实收资本或者资本公积；
2.在中国境内投资新建居民企业；
3.从非关联方收购中国境内居民企业股权；
4.财政部、税务总局规定的其他方式。
(i) Foreign investors’ direct investment with profit distribution specifically includes:
(1) Foreign investors use dividends to increase paid-in capital or capital reserves of resident enterprises of China.
(2) Foreign investors invest in new resident enterprises of China.
(3) Foreign investors make equity acquisitions and acquire equity of resident enterprises from unrelated parties.
(4) Other methods are prescribed by the Ministry of Finance and the State Taxation Administration.
需注意的是，上述权益性投资不包括新增、转增、收购上市公司股份【符合《外国投资者对上市公司战略投资管理办法》（商务部2005年第28号令）规定的战略投资除外】。
Note: the aforementioned equity investments do not include the increase, or acquisition of shares in listed companies, except for strategic investments that meet the provisions of the Administrative Measures for Foreign Investors’ Strategic Investments in Listed Companies’（the Ministry of Commerce Order No.28 of 2005）.
“新增或转增中国境内居民企业实收资本或者资本公积”，包括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。
Theincrease of paid-in capital or capital reserves of resident enterprises within Chinaincludes the situation where foreign investors use the distributed profits to make up for the payment of their subscribed registered capital in resident enterprises within China.
（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 equity investment income such as dividends and dividends formed by the actual distribution of the retained earnings realized by resident enterprises.
（三）用于投资的资金（资产）必须直接从利润分配企业划转到被投资企业或股权转让方账户，不得中间周转。但境外投资者按照《外商直接投资人民币结算业务管理办法》（银发〔2011〕23号）第十四条规定，通过人民币再投资专用账户划转其在境内的人民币利润所得用于境内直接投资，凡在相关人民币利润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当日内，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，视为符合上述“不得中间周转”的条件。
(iii) The funds (assets) used for investment must be directly transferred from the profit-distributing enterprise to the account of the invested enterprise or equity transferor without any intermediate circulation. However, foreign investors, in accordance with Article 14 of the Administrative Measures on the RMB Settlement Business Relating to Foreign Direct Investment (Yinfa No. 23 of 2021), can transfer their RMB profits obtained in China for direct investment in China through a dedicated RMB reinvestment account. If the relevant RMB profit funds are transferred from the profit-distributing enterprise account to the foreign investor s dedicated RMB reinvestment deposit account and then transferred to the account of the invested enterprise or equity transferor on the same day, it will be deemed to meet the aforementioned condition ofno intermediate circulation
（四）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。
(iv) If the profits of foreign investors for direct investment are paid in non-cash forms,such as physical objects or marketable securities,the ownership of the relevant assets shall be transferred directly from the profit distribution enterprises to the invested enterprises or the equity transferors and shall not be held on behalf of other enterprises or individuals or held temporarily before the direct investment.
四、享受再投资递延纳税政策需提交资料
IV. Files to be Prepared and Submitted
境外投资者享受暂不征收预提所得税政策应提供以下资料：
For foreign investors, please pay attention to the following files prepation and submission:
（一）境外投资者在向利润分配企业提出享受递延纳税政策时，应按规定填写《非居民企业递延缴纳预提所得税信息报告表》，并提交给利润分配企业。
(i) When foreign investors apply for a tax deferral policy for reinvestment treatment, the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax should be submitted to the profit-distributing enterprises.
（二）境外投资者按照规定追补享受暂不征收预提所得税政策时，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。
(ii) When the foreign investors apply for retroactive enjoyment of tax deferral policy for reinvestment,the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax and other materials for tax refund, such as relevant contracts and payment vouchers should be submitted to the competent tax authorities of the profit distribution enterprises.
五、享受再投资递延纳税政策需办理的涉税事项
V. Tax Matters Need to be Handled
利润分配企业在执行暂不征收预提所得税政策过程中需要办理的税务事项包括：
The tax matters that the profit-distributing enterprise needs to handle in the process of implementing the policy of temporarily deferred the payment of withholding income tax include:
（一）接受境外投资者填报的《非居民企业递延缴纳预提所得税信息报告表》；
(i) Accept the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax filled out by foreign investors.
（二）按规定审核境外投资者提供的信息资料。
(ii) Review the information and documents provided by foreign investors according to the regulations.
审核内容：一是境外投资者填报的信息在形式上是否完整，有无缺项；
二是利润实际支付过程与境外投资者填报信息是否吻合；
三是境外投资者填报信息涉及利润分配企业的内容是否真实、准确。
The review includes:
a. Check if the information provided by foreign investors is complete and without missing items.
b. Verify if the actual process of profit payment matches the information reported by foreign investors.
c. Ensure the accuracy and truthfulness of the information provided by foreign investors concerning the profit-distributing enterprise.
（三）经审核三项内容均无误的，利润分配企业可以在支付利润时暂不按照企业所得税法第三十七条规定扣缴企业所得税。
(iii) If all three aspects of the review are correct, the profit-distributing enterprise is not required to withhold corporate income tax according to Article 37 of the Enterprise Income Tax Law when distributing profits.
（四）利润分配企业在执行暂不征收预提所得税政策后，应自实际支付利润之日起7日内向其主管税务机关报送《中华人民共和国扣缴企业所得税报告表》，同时附报由境外投资者提交并经利润分配企业补填相关信息后的《非居民企业递延缴纳预提所得税信息报告表》。
(iv) The profit-distributing enterprises should file the Report on Withholding Enterprise Income Tax of the People’s Republic of China, and the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax to the competent tax authorities within 7 days after the profits are actually paid.
（五）按照主管税务机关要求，提供与境外投资者享受暂不征收预提所得税政策相关的其他资料。
(v) Provide any other documents or information related to the policy as required by the competent tax authority.
六、不应享受而享受了再投资递延纳税政策要承担的责任
VI. Legal Liabilities
（一）利润分配企业未按照规定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收预提所得税政策的境外投资者实际享受了的，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。
(i) If the profit-distributing enterprise fails to properly review and confirm the information and documents submitted by foreign investors as required, resulting in the unintended enjoyment of the policy by foreign investors who are not eligible, the competent tax authority of the profit-distributing enterprise will hold the enterprise accountable for the unwieldiness according to relevant regulations. The tax authority will also legally collect the tax payments that should have been paid by the foreign investors
（二）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将依法追究境外投资者的延迟纳税责任，税款延迟缴纳期限自相关利润支付之日起计算。
(ii) If the investors fail to report and pay the enterprise income tax in accordance with the relevant provisions due to the error in the information provided, the investors shall be held liable for deferred payment of tax. The deferred payment of tax shall be calculated from the date of payment of the relevant profits.
七、境外投资者应享受而未享受再投资递延纳税政策的税务处理
VII. Tax Treatment for Foreign Investors Who Should Have Enjoyed the Policy
境外投资者可以享受暂不征收预提所得税政策优惠但未实际享受的，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。
Foreign investors who were eligible for and should have enjoyed the benefits of the policy but did not actually enjoy it can apply for retroactive enjoyment of the policy and receive a refund of the taxes already paid within three years from the date of actual tax payment.
八、境外投资者实际收回投资后的税务处理
VII. Tax Treatment for Foreign Investors upon Actual Withdrawal of Investment
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。
Foreign investors who have enjoyed the benefits of the policy for their direct investments and subsequently receive the corresponding proceeds through equity transfer, repurchase, liquidation, or other means are required to declare and pay the deferred taxes to the tax authorities within 7 days after receiving the respective funds.
境外投资者享受暂不征收预提所得税政策后，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了税务处理的，可继续享受暂不征收预提所得税政策待遇。
If a reorganization occurs in the invested enterprise that meets the conditions for a special reorganization and undergoes tax treatment accordingly, foreign investors can continue to enjoy the benefits of the policy.
境外投资者部分处置持有的包含已享受暂不征收预提所得税政策和未享受递延纳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递延纳税政策的投资。
In the case where foreign investors partially dispose of their holdings in a resident enterprise within China, which includes both investments that have enjoyed the policy and investments that have not enjoyed, it is considered that the disposition is made first on the investments that have enjoyed the policy.
九、境外投资者补缴递延税款时享受税收协定的规定
IX. Provisions on the Enjoyment of Tax Treaties by Foreign Investors when Paying Deferred Tax
境外投资者在享受暂不征收预提所得税政策后补缴递延税款时，仍可以按照有关规定享受税收协定待遇，但通常只能适用相关利润支付时有效的税收协定规定，即除税收协定另有规定外，境外投资者不得享受补缴递延税款时的税收协定待遇。补缴递延税款情形包括按规定纠正不当享受递延纳税待遇和按规定停止享受递延纳税待遇。
When foreign investors pay deferred taxes after enjoying the policy, they can still enjoy the provisions of tax treaties in accordance with relevant regulations. However, generally, they can only apply the provisions of tax treaties that are effective at the time of profit payment. That is to say, unless otherwise stipulated in the tax treaties, foreign investors cannot enjoy the provisions of tax treaties when paying deferred taxes. The situations of paying deferred taxes include correcting improper enjoyment of deferred tax treatment according to regulations and ceasing to enjoy deferred tax treatment according to regulations.
按照规定享受协定待遇的境外投资者应在办理纳税申报时，自行报送《非居民纳税人享受协定待遇管理办法》（国家税务总局公告2019年第35号）规定的报告表，并按规定归集和留存相关资料备查。
Foreign investors who enjoy treaty benefits according to regulations should submit the report form specified in the Administrative Measures for Managing the Treaty Treatments Claimed by Non-resident Taxpayers under Tax Treaties (the State Administration of Taxation Public Notice No. 35 of 2019) and collect and retain relevant materials for inspection according to regulations when handling tax declaration.
十、享受再投资享受递延纳税政策不需办理对外支付税务备案
X. No Need to Apply for Foreign Payment Tax Filing for Enjoying the Policy
按照《国家税务总局 国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的补充公告》（国家税务总局 国家外汇管理局2021年第19号公告）规定，外国投资者以境内直接投资合法所得在境内再投资，无需办理对外支付税务备案。
According to the Supplementary Public Notice of the State Administration of Taxation and the State Administration of Foreign Exchange on Issues Concerning Tax Filing for Foreign Payment in Service Trade and Other Projects (the State Administration of Taxation and the State Administration of Foreign Exchange Public Notice No. 19 of 2021), foreign investors who reinvest their legitimate income from direct investment in China do not need to apply for foreign payment tax filing.
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来源：
国家税务总局贵州省税务局
国家税务总局贵阳市税务局
编发：
贵州省税务局纳税服务和宣传中心
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