德勤：最新企业所得税法讲座（中英文对照）

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1、AsiaPacificTaxPresents:SpecialEdition.EnterpriseIncomeTaxLaw:WindsofChangeDescendonChinaRyanChang/HelenSun/PhilipWong20March2007Agenda•Background•KeyChanges•PlanningOpportunities•Questions&AnswersCopyright©2007DeloitteToucheTohmatsu.Allrightsreserved.Background•ThenewEnterpriseTaxLawwasapprov

2、edbythe5thannualsessionofthe10thNationalPeople’sCongressonMarch16,2007•ThenewlawwillbecomeeffectiveasofJanuary1,2008•Theregulations,whichprovideforthedetailedimplementationrules,areyettobereleasedCopyright©2007DeloitteToucheTohmatsu.Allrightsreserved.Background•Principles–Simpletaxsystem–Broa

3、dtaxbase–Lowtaxrate–Stringentadministration•Oneofthekeyobjectives–Equaltaxburdenforbothdomesticenterprisesandforeigninvestedenterprises(“FIEs”)Copyright©2007DeloitteToucheTohmatsu.Allrightsreserved.PollingQuestion1Whataspectofthenewtaxlawisofmostinteresttoyou?(Youmaycheckmorethanoneresponse)•

4、IncomeTaxrate•Withholdingtaxrates•Grandfatheringrules•Thincapitalisation•Generalanti-avoidancerulesCopyright©2007DeloitteToucheTohmatsu.Allrightsreserved.KeyChanges•Taxrates–Thestandardrateis25%–Forhigh-techcompanies,theapplicablerateis15%–Forsmallandthin-profitenterprises,therateisreducedto2

5、0%–Withholdingtaxis20%(?)•Uncertainty–Whetherdividendwithholdingtaxwouldcontinuetobeexempted–Whetherthewithholdingtaxonotherincomes,e.g.,interest,royaltyandcapitalgain,wouldcontinuetobereducedto10%Copyright©2007DeloitteToucheTohmatsu.Allrightsreserved.KeyChanges(cont’d)•New“taxresident”test–“

6、effectivemanagement”test,asanalternativetothecurrent“placeofincorporation”testCopyright©2007DeloitteToucheTohmatsu.Allrightsreserved.KeyChanges(cont’d)•Conceptof“TaxResidence”Chinatax•Enterprisesestablishedin•TaxedonresidentChinaworldwide•ForeignenterprisesincomeestablishedoutsideofChinabutwh

7、oseeffectivemanagementisinChinaNon-China•Enterprisesestablished•TaxedontaxresidentoutsideofChinaandwhoseChinaeffectivemanagementisnotsourcedbasedwithinChinaincomeandeffectively-connectedincomeCopyright©2007DeloitteToucheTohmatsu.Allrightsrese