（中英文對照版）境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策10個問題問答
1、什么是境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策？
What is the policy on temporarilydeferring withholding tax on profits distributed to foreign investorsused for direct investment?
現(xiàn)行企業(yè)所得稅法對非居民企業(yè)取得來源于中國境內(nèi)的股息、紅利等權(quán)益性投資收益，減按10%的稅率或按稅收協(xié)定優(yōu)惠稅率征收預(yù)提所得稅，稅收協(xié)定和安排另有規(guī)定的除外。
According to the Corporate IncomeTax Law of People's Republic of China (PRC) and Implementation Regulations forthe Corporate Income Tax Law of PRC, foreign investors need to pay withholdingtaxes on their dividend income from the foreign invested enterprises, as wellas their other income from China. Under current regulations and practices,foreign investors' dividend incomes are generally subject to a 10% withholdingtax, unless there are applicable any other discounted rates under bilateraltaxation treaties between China and the foreign investors home jurisdiction.
為了鼓勵境外投資者持續(xù)擴(kuò)大在華投資，為外資企業(yè)長期發(fā)展創(chuàng)造更好環(huán)境，我國出臺了“再投資遞延納稅”稅收政策。
In order to encourage foreigninvestors to expand investment in China and to improve the business environmentfor foreign invested enterprises, tax policy was issued to encourage foreigninvestors to reinvest the dividend income portion from their foreign investedenterprises.
境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策，是指對境外投資者從中國境內(nèi)居民企業(yè)分配的利潤，用于境內(nèi)直接投資，凡符合規(guī)定條件的，暫不征收預(yù)提所得稅。
Foreign investors who havere-invested directly in investment projects in compliance with certain other conditionsusing dividend income from distributed profits paid by resident enterprises inChina on or after January 1, 2017, may apply for the deferred tax policy totemporarily suspend the withholding income tax.
2、暫不征稅政策的相關(guān)文件是什么？
What are the pertinent documentson temporarily deferring withholding tax?
《關(guān)于境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策問題的通知》（財稅〔2017〕88號，以下簡稱“88號文”）和《關(guān)于境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策有關(guān)執(zhí)行問題的公告》（國家稅務(wù)總局公告2018年第3號，以下簡稱“3號公告”）；
境外投資者自2017年1月1日（含當(dāng)日）至2017年12月31日（含當(dāng)日）間，從中國境內(nèi)居民企業(yè)分配的利潤，直接投資于鼓勵類投資項(xiàng)目，凡符合規(guī)定條件的，暫不征收預(yù)提所得稅，具體情形按照88號文和3號公告的規(guī)定處理。
Circular on Policy on TemporarilyDeferring Withholding Tax for Direct Investment with Distributed Profits byForeign Investors(Cai Shui [2017] No.88, hereinafter referred to as"Circular 88").
Announcement on the ImplementationofPolicy on Temporarily Deferring WithholdingTax for Direct Investment with Distributed Profits by Foreign Investors(Announcement of State Taxation Administration (STA) [2018] No. 3, hereinafterreferred to as "Announcement3"), which contains the implementationguidance for Circular 88.
Foreign investors’ dividend income from distributed profits paid byresident enterprises in China from January 1, 2017 to December 31,2017 whichare used for direct reinvestment in encouraged projects that complied withcertain other conditions, may apply to "Circular 88" and"Announcement3" and benefit from the deferred tax policy, thewithholding income tax may be temporarily suspended.
《關(guān)于擴(kuò)大境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策適用范圍的通知》（財稅〔2018〕102號，以下簡稱“102號文”）和《關(guān)于境外投資者以分配利潤直接投資暫不征收預(yù)提所得稅政策適用范圍有關(guān)問題的公告》（國家稅務(wù)總局公告2018年第53號，以下簡稱“53號公告”）。
境外投資者自2018年1月1日（含當(dāng)日）起，從中國境內(nèi)居民企業(yè)分配的利潤，直接投資于所有非禁止外商投資的項(xiàng)目和領(lǐng)域，凡符合規(guī)定條件的，暫不征收預(yù)提所得稅，具體情形按照102號文和53號公告的規(guī)定處理。
Circular on Extending theApplication Scope of Temporarily Deferring Withholding Tax for DirectInvestment with Distributed Profits by Foreign Investors (Cai Shui [2018]No.102, hereinafter referred to as "Circular 102").
Announcement on the ApplicationScope of Temporarily Deferring Withholding Tax on Profits Distributed toForeign Investors Used for Direct Investment.(Announcement of STA [2018] No.53,hereinafter referred to as "Announcement53") .
Foreign investors’ dividend income from distributed profits paid by residententerprises in China on or after January 1, 2018 which are used for directreinvestment in non-forbidden projects that complied with certain otherconditions, may apply to "Circular 102" and "Announcement53"and benefit from the deferred tax policy, the withholding income tax may betemporarilysuspended.
3、暫不征稅政策適用于所有境外投資者嗎？
Does the deferred tax policy applyto all the foreign investors?
暫不征稅政策適用于在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所，或者雖設(shè)立機(jī)構(gòu)、場所但取得的所得與其所設(shè)機(jī)構(gòu)、場所沒有實(shí)際聯(lián)系的非居民企業(yè)（簡稱“境外投資者”）。個人投資者不適用這一政策。
The deferred tax policy applies toonly non-resident enterprises, as defined in the Corporate Income Tax Law ofPRC.
This means that if the foreignindividuals directly hold the equities of the foreign invested enterprises,they are ineligible for the preferential policy specified under the Circular,which do not apply to foreign individuals.
4、享受暫不征稅政策需要同時滿足什么條件？
What other compliance conditionsapply to the deferred tax policy?
境外投資者需要同時滿足以下四個條件才能享受暫不征稅政策：
Profit distributions received byforeign investors from resident enterprises in China that are directlyreinvested in encouraged investment projects in China will be eligible for adeferral of the 10% withholding tax on the distribution profits, provided thatthere is compliance with the following four conditions relating to the form ofinvestment, the source of the profits, the route of the reinvestment and thescope of the reinvestment.
一是，屬于直接投資，即境外投資者以分得利潤進(jìn)行的增資、新建、股權(quán)收購等權(quán)益性投資行為，具體包括：新增或轉(zhuǎn)增中國境內(nèi)居民企業(yè)實(shí)收資本或者資本公積；在中國境內(nèi)投資新建居民企業(yè)；從非關(guān)聯(lián)方收購中國境內(nèi)居民企業(yè)股權(quán)；
a) The distributed profits must beused in a “direct equityinvestment” such as the following:
? Increasing the paid-in capital or capital reserves ofan existing resident enterprise in China by a new capital injection or bytransferring retained earnings to capital;
? Setting up a new resident enterprise in China;
? Acquiring an equity interest in an existing residententerprise in China by an unrelated party;
? Other forms of investment as specified by theMinistry of Finance or State Taxation Administration.
二是，境外投資者分得利潤的性質(zhì)應(yīng)為股息、紅利等權(quán)益性投資收益，來源于居民企業(yè)已經(jīng)實(shí)現(xiàn)的留存收益，包括以前年度留存尚未分配的收益。
b) The distributed profits (cashor non-cash assets) derived by the foreign investor must be dividends or otherequity investments income arising from the actual distribution of the retained earningsrealized by the resident enterprise in China, including undistributed earningsfrom previous years.
三是，用于投資的資金（資產(chǎn)）必須直接劃轉(zhuǎn)到被投資企業(yè)或股權(quán)轉(zhuǎn)讓方賬戶，不得中間周轉(zhuǎn)。
c) The funds or non-cash assetsused for reinvestment must be transferred directly from the profit distributingenterprise to the invested enterprise or equity tranferor. Foreign investorsshould take note of this strict requirement, because failure to comply mayresult in the foreign investor's ineligibility for a tax deferral.
四是，境外投資者從中國境內(nèi)居民企業(yè)分配的利潤，用于境內(nèi)直接投資所有非禁止外商投資的項(xiàng)目和領(lǐng)域。即被投資企業(yè)在投資期限內(nèi)從事符合《外商投資產(chǎn)業(yè)指導(dǎo)目錄》所列的非禁止外商投資產(chǎn)業(yè)目錄范圍的經(jīng)營活動。
d) The reinvestment must be adirect investment in non-forbidden investment projects.Further, during the termof the reinvestment, the invested enterprise must not be engaged in business activitiesthat fall within the forbidden scope of foreign investment industries listed inthe Catalogue for the Guidance of Foreign Investment Industries (updatededition).
5、境外投資者以分得的利潤用于補(bǔ)繳以前已經(jīng)承諾的注冊資本出資份額的，是否可以享受暫不征稅優(yōu)惠待遇？
Do the distributed profits whichare made a supplementary payment to the previously promised registered capitalby foreign investors qualify for the deferred tax policy?
境外投資者以分得的利潤用于補(bǔ)繳其作為境內(nèi)居民企業(yè)股東認(rèn)繳的出資額的，屬于88號文和102號文規(guī)定的“新增或轉(zhuǎn)增中國境內(nèi)居民企業(yè)實(shí)收資本或者資本公積”的情形，且符合上述文件規(guī)定的其他條件的，可以按規(guī)定享受暫不征收預(yù)提所得稅的政策。
The distributed profits which aremade as supplementary payment to the previously promised registered capital byforeign investors belong to the new capital injection, c.f. transferringretained earnings to capital in “Circular88” and “Circular 102”.If all conditionsare complied with, a deferral of the withholding tax on the distributed profitscan be applied.
6、符合條件的境外投資者如何享受暫不征稅優(yōu)惠？
What are the procedures forapplication of tax deferral?
為享受遞延納稅的優(yōu)惠，境外投資者、利潤分配企業(yè)及其主管稅務(wù)機(jī)關(guān)應(yīng)當(dāng)分別履行以下程序：
To benefit from the tax deferral,foreign investors, Chinese profit-distributing enterprises and the taxauthorities in charge of the profit-distributing enterprise must follow certainprocedures:
（1）境外投資者
?填寫《非居民企業(yè)遞延繳納預(yù)提所得稅信息報告表》（以下簡稱《遞延納稅報告表》）中應(yīng)由境外投資者填報的信息，并提交給利潤分配企業(yè)；
?關(guān)于是否符合要求的投資范圍的證明資料，境外投資者應(yīng)在收回享受暫不征稅待遇的投資前或申報補(bǔ)繳稅款時，向利潤分配企業(yè)主管稅務(wù)機(jī)關(guān)提供被投資企業(yè)在境外投資者投資期限內(nèi)從事投資項(xiàng)目的交易證據(jù)、財務(wù)會計(jì)核算數(shù)據(jù)等資料；
a)Foreign investor
?The foreign investormust complete his part of the form “InformationReporting Form for Non-resident Enterprises Deferring Withholding Tax ”(hereinafterreferred to as the “WHT deferral form”) and submit
the form to the profitdistributing enterprise.
In terms of the evidence showingthat the reinvestment falls within the scope of the above catalogues during theterm of the reinvestment, the foreign investor must submit the evidence to thetax authorities in charge of the profit-distributing entity either before itexits the reinvestment or when it actually pays the deferred tax.
Such evidence can be in the formof transaction documentation, financial accounting data, etc.
（2）利潤分配企業(yè)
?審核境外投資者提交的資料信息，并確認(rèn)以下結(jié)果：境外投資者填報的信息完整，沒有缺項(xiàng)；利潤實(shí)際支付過程與境外投資者填報信息吻合；境外投資者填報信息涉及利潤分配企業(yè)的內(nèi)容真實(shí)、準(zhǔn)確。
?填寫《遞延納稅報告表》中應(yīng)由利潤分配企業(yè)填報的信息，如股息的支付方式等。
?在實(shí)際支付利潤之日起 7 日內(nèi)，向主管稅務(wù)機(jī)關(guān)提交以下資料備案：
?由利潤分配企業(yè)填寫的《中華人民共和國扣繳企業(yè)所得稅報告表》（以下簡稱《扣繳企業(yè)所得稅報告表》）；
?由境外投資者提交并經(jīng)利潤分配企業(yè)補(bǔ)填信息后的《遞延納稅報告表》。
b) Profit-distributing enterprise
?Theprofit-distributing enterprise must review the WHT deferral form provided bythe foreign investor and verify the following information:
? That the informationprovided by the foreign investor in the WHT deferral form is accurate andcomplete; That the actual payment process relating to the profits is in linewith the information provided by the foreign investor; and That the informationabout the profit-distributing enterprise as described by the foreign investoris accurate.
?Theprofit-distributing enterprise must complete the relevant sections in the WHTdeferral form that apply to it(e.g. whether the dividends were distributed incash or in kind). Within seven days from the date the profits were distributed,the profit-distributing enterprise must submit the WHT deferral form, aswell as a completed enterprise income tax withholding formto the taxauthorities.
7.境外投資者什么時候需要補(bǔ)繳遞延的稅款？
When must the deferred tax bepaid?
（1）實(shí)際收回投資的時候：
?境外投資者通過股權(quán)轉(zhuǎn)讓、回購、清算等方式實(shí)際收回享受暫不征收預(yù)提所得稅政策待遇的直接投資，應(yīng)在實(shí)際收取相應(yīng)款項(xiàng)后 7 日內(nèi)申報補(bǔ)繳稅款；被投資企業(yè)重組，進(jìn)行特殊性稅務(wù)處理的，境外投資者可以繼續(xù)享受遞延納稅優(yōu)惠；
?境外投資者部分處置一項(xiàng)同時包含已享受和未享受暫不征稅政策的投資，視為先行處置已享受暫不征稅政策的投資。
a）The foreign investor exits from the reinvestment
?If a foreign investorexits from a reinvestment that has benefited from the deferral of withholdingtax, either by an equity transfer, share repurchase, liquidation or otherwise,it will be required to pay the deferred withholding tax within seven days fromthe date it receives the relevant payment.
?If the investedenterprise undergoes a special reorganization that qualifies for tax deferral,the foreign investor can continue to benefit from the deferral policy.
?If the foreigninvestor disposes of an investment that has partially deferred the withholdingtax , the foreign investor will be deemed to dispose of the investmentthat has deferred the withholding tax first.
（2）已享受優(yōu)惠，經(jīng)稅務(wù)部門后續(xù)核實(shí)不符合規(guī)定條件的：
由利潤分配企業(yè)的原因（未按規(guī)定確認(rèn)境外投資者提交的資料信息）導(dǎo)致：追究利潤分配企業(yè)應(yīng)扣未扣稅款的責(zé)任，并向境外投資者追繳稅款；
?由境外投資者的原因（如填報信息有誤）導(dǎo)致：視為境外投資者未按照規(guī)定申報繳納企業(yè)所得稅，稅款延遲繳納期限自相關(guān)利潤支付之日起計(jì)算。
b)The tax authorities determinethat a foreign
investor that deferred thewithholding tax has not satisfied all the relevant conditions in follow-upinspections：
?If the situation iscaused by the profit-distributing
enterprise (e.g. failure to verifythe information provided by the foreign investor in the WHT deferral form), thetax authorities will hold that enterprise liable for failure to withhold taxand then demand recovery of the withholding tax from the foreign investor.
If the situation is caused by theforeign investor (e.g. Providing incorrect information), the foreign investorwill be deemed to have not filed or paid tax due, and an overdue period for taxpayment will be counted beginning from the date of the profit distribution.
8、境外投資者在境內(nèi)再投資，需要進(jìn)行對外支付稅務(wù)備案嗎？
Should foreign investors file theprofits distributed for direct investment with the tax authority for outboundpayment?
按照《國家稅務(wù)總局國家外匯管理局關(guān)于服務(wù)貿(mào)易等項(xiàng)目對外支付稅務(wù)備案有關(guān)問題的公告》（國家稅務(wù)總局國家外匯管理局公告2013年第40號），外國投資者以境內(nèi)直接投資合法所得在境內(nèi)再投資單筆5萬美元以上的，應(yīng)按照規(guī)定進(jìn)行稅務(wù)備案。
According to the Announcement onTax Filing Concerning Outbound Payment under Service and Trade (Announcementissued by State Administration of Exchange Control and STA [2013] No. 40.),foreign investors should file the relevant documents with the tax authority forfuture reference.
9、遞延納稅政策是否可以追補(bǔ)享受？
May foreign investors’already-paid withholding tax on distributed profits apply to the deferralpolicy?
境外投資者可以享受暫不征收預(yù)提所得稅政策而未實(shí)際享受的，可在實(shí)際繳納稅款之日起三年內(nèi)申請追補(bǔ)享受該政策，退還稅款。
Foreign investors that qualify forthe deferral, but that already have paid withholding tax on distributed profitsmay apply for the deferral and request a refund of the tax paid withinthree years from the date the tax was paid.
追補(bǔ)享受時，應(yīng)向利潤分配企業(yè)主管稅務(wù)機(jī)關(guān)提交《遞延納稅報告表》以及相關(guān)合同、支付憑證、與投資項(xiàng)目活動相關(guān)的資料以及省稅務(wù)機(jī)關(guān)規(guī)定要求報送的其他資料。
Foreign investors applying for aretroactive application of the withholding tax deferral must submit to the taxauthorities in charge of the profit-distributing enterprise the WHT deferralform, the relevant contract, the payment certificate, information related totheinvestment project activities, and any other information required by theprovincial tax authorities.
10、境外投資者在享受暫不征稅待遇后補(bǔ)繳遞延稅款時，可否享受稅收協(xié)定待遇？
May foreign investors paying thedeferred withholding tax apply for tax treaty benefits?
境外投資者補(bǔ)繳遞延的預(yù)提所得稅時可以適用稅收協(xié)定，并且應(yīng)適用相關(guān)利潤支付時有效的稅收協(xié)定，除非后續(xù)稅收協(xié)定另有規(guī)定。按照規(guī)定享受協(xié)定待遇的境外投資者應(yīng)在辦理納稅申報時，自行報送《非居民納稅人享受協(xié)定待遇管理辦法》（國家稅務(wù)總局公告2019年第35號）規(guī)定的報告表，并按規(guī)定歸集和留存相關(guān)資料備查。
Foreign investors paying thedeferred withholding tax may apply for tax treaty benefits. Theapplicable tax treaty in such cases will be the treaty in effect at the timethe relevant dividends were paid unless provided otherwise in a subsequentlyconcluded treaty.
According to the Announcement onMeasures for Non-resident Taxpayers to Apply for Tax Treaty Benefits,(Announcement of STA [2019] No.35),foreign investors should file the relevantdocuments for future reference.
