非居民企业间接转让财产应税所得的政策执行问题探讨

On the Policy Implementation of Taxable Income of Indirect Transfer of Properties by Non-residents

为加强非居民企业间接转让中国应税财产企业所得税管理,国家税务总局出台了《关于非居民企业间接转让财产企业所得税若干问题的公告》(国家税务总局公告2015年第7号)。但是,该公告对"归属于中国应税财产所得"的计算只有原则性表述,政策执行过程中关于收入和成本的确认有时较为困难。本文在收入确认部分,以"归属于中国应税财产所得"为起点,从企业所得税应纳税所得额计算的一般原理入手,分别推导出了境外中间层自身价值和归属于中国应税财产的收入;在成本确认部分,分析了一般成本确认原则、因增资获得股权的成本确认、错层投资与退出的成本确认等多种情况,对非居民企业间接转让财产中相关政策执行问题进行了探讨。

In order to further improve the enterprise income tax management of non-resident enterprises indirectly transferring the taxable property in China,State Taxation Administration issued the Announcement No.7 of 2015.However,the No.7 Announcement only stated the"income attributable to the taxable property in China"in principle,which makes certain difficulties in the recognition of income and costs during the policy implementation.In the income confirmation section,starting from the"income attributable to the taxable property in China"and the general principle of calculating the taxable income of enterprise income tax,the paper analyzes the value of the overseas intermediaries and the income attributable to China’s taxable property.In the cost confirmation section,the paper analyzes various situations including general cost recognition principle,cost confirmation for capital gains from equity increase,split-level investment and exit cost,and relevant policy implementation issues of indirect transfer of properties by non-residents are discussed.