《企业所得税法》源泉扣缴上的几大变化

Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law

本文对"两法合并"后所得税源泉扣缴政策的重大变化进行了归纳总结:预提所得税减按10%征收;法定扣缴日期由五日变为七日;对税务机关指定扣缴新设定了三种情形;新增特定情况下的欠税追缴;非居民企业取得权益性投资收益不再免税;利息所得的免税范围有变化;转让财产所得减除项目由"原值"变为"净值"等。

This paper summarizes main changes in articles concerning withholding at source after the unification of two sets of Enterprise Income Tax Laws： withholding income tax shall be levied at a reduced rate of 10%; the statutory time limit of tax withheld has been extended from 5 days to 7 days,; the situations under which tax authorities may designate the withholding agent increase; under certain circumstances the outstanding taxes may be pursued; income from equity investment obtained by non-resident enterprises shall not be exempted from tax; interest income qualified for tax exemption has been changed; pre-tax deduction basis for income from transfer of properties changes from original value to net value.