居民身份认定之“实际管理机构”标准

The Standard of “Actual Management Organization” for the Identification of Resident Status

我国对居民企业的认定兼采注册地和实际管理机构标准,相较于OECD、联合国范本以及他国的规定,在认定实际管理机构所在地时具有认定原则规范化、认定条件严格化、认定范围限定化的特点。为使“实际管理机构”标准更符合其立法目的,并提高这一标准的适用性与准确性,需要平等认定境外注册企业的居民身份,细化“实际管理机构”的认定标准,同时通过“事先核释制度”、税收登记、税务协商制度等加强被认定居民企业的日常税务管理。

The identification of resident enterprises in China is based on the criteria of both the registered place and the actual administrative organ. Compared with the OECD, the UN model and other countries, China has the characteristics of the standardization of the principle, the strictness of the conditions and the limitation of the scope of the determination when it determines the location of the actual administrative organ. In order to make the standard of “actual management organization” more in line with its legislative purposes, and to improve the applicability and accuracy of this standard, it is necessary to determine equally the resident status of overseas registered enterprises, and to refine the criteria for determining “actual management organization”. At the same time, the daily Tax Administration of Resident Enterprises should be strengthened through the system of “explanation in advance”, tax registration and tax negotiation.