QFLP境外合伙人在中国境内企业所得税问题分析

A Case Study of Chinese Tax Treatment for QFLP Overseas Partners

纳税所带来的资金和管理成本是境外投资者以QFLP形式投资中国境内企业须考虑的重要问题。本文通过分析境外合伙人是否在中国境内构成机构、场所来判断其是否构成中国税收居民,同时对其取得的QFLP投资收益的性质进行分析,判断其是否适用中国与其所在国签订的税收协定,从而得出其在中国的税收处理方式。最后就QFLP境外合伙人如何在中国境内缴纳所得税提出几点建议。

The capital and management costs generated by taxation are important issues that foreign investors need to consider when investing in Chinese domestic enterprises in the form of QFLP.Firstly,the paper discusses whether the overseas investors constitute Chinese tax residents by analyzing whether the foreign partners constitute institutions and places within China.Secondly,in order to determine how foreign partners apply tax treaties,the paper analyzes the nature of investment income derived by foreign partners.Finally,the paper puts forward suggestions on how QFLP foreign partners pay income taxes in China.