安徽税务：境外投资者再投资递延纳税政策指南（中英文版）

境外投资者再投资递延纳税政策指南（中英文版）

安徽税务  2022-05-16 10:00

境外投资者再投资递延纳税

政策指南（中英文版）

Guidance for Foreign Investors to Benefit from Deferral of Dividend Withholding Tax

近年来，为鼓励境外投资者持续在华投资发展，国家税务总局出台并实施了再投资递延纳税政策。境外投资者从中国境内居民企业分配的利润，用于境内直接投资，暂不征收预提所得税。

为进一步优化营商环境，国家税务总局合肥市税务局精准对接境外投资者的个性化涉税诉求，推出境外投资者再投资递延纳税政策指南（中英双语版），通过“5W”帮助纳税人更好地了解、掌握和享受税收优惠政策，助力外资再投资。

境外投资者再投资递延纳税政策指南

根据财税〔2018〕102号文和国家税务总局2018年第53号公告，对境外投资者从中国境内居民企业分配的利润，用于境内直接投资非禁止外商投资的项目和领域，暂不征收预提所得税。

适用对象

递延纳税政策适用于在中国境内未设立机构、场所，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的非居民企业（以下简称“境外投资者”）。

须同时满足以下条件

01、直接投资

境外投资者以分得利润进行的直接投资，包括境外投资者以分得利润进行的增资、新建、股权收购等权益性投资行为，但不包括新增、转增、收购上市公司股份（符合条件的战略投资除外）。具体是指：

1.新增或转增中国境内居民企业实收资本或者资本公积；

2.在中国境内投资新建居民企业；

3.从非关联方收购中国境内居民企业股权；

4.财政部、税务总局规定的其他方式。

02、实际分配

境外投资者分得的利润属于中国境内居民企业向投资者实际分配已经实现的留存收益而形成的股息、红利等权益性投资收益。

03、直接支付

境外投资者用于直接投资的利润以现金形式支付的，相关款项从利润分配企业的账户直接转入被投资企业或股权转让方账户，在直接投资前不得在境内外其他账户周转；

境外投资者用于直接投资的利润以实物、有价证券等非现金形式支付的，相关资产所有权直接从利润分配企业转入被投资企业或股权转让方，在直接投资前不得由其他企业、个人代为持有或临时持有。

境外投资者需要提交的资料

1.境外投资者按照102号文第三条规定享受暂不征税政策时，应当填写《非居民企业递延缴纳预提所得税信息报告表》，并提交给利润分配企业。

2.境外投资者按照102号文第五条规定追补享受暂不征税政策时，应向利润分配企业主管税务机关提交《非居民企业递延缴纳预提所得税信息报告表》以及相关合同、支付凭证等办理退税的其他资料。

3.境外投资者按照102号文第四条或者第六条规定补缴税款时，应当填写《中华人民共和国扣缴企业所得税报告表》，并提交给利润分配企业主管税务机关。

境内利润分配企业需要做好以下事项

利润分配企业在执行暂不征税政策后，应自实际支付利润之日起7日内向利润分配企业主管税务机关报送《中华人民共和国扣缴企业所得税报告表》，同时附报由境外投资者提交并经利润分配企业补填相关信息后的《非居民企业递延缴纳预提所得税信息报告表》。

追补享受

境外投资者按照102号文规定可以享受暂不征收预提所得税政策但未实际享受的，可在实际缴纳相关税款之日起三年内申请追补享受该政策，退还已缴纳的税款。

税款补缴

境外投资者通过股权转让、回购、清算等方式实际收回享受暂不征收预提所得税政策待遇的直接投资，在实际收取相应款项后7日内，按规定程序向税务部门申报补缴递延的税款。

法律责任

因境外投资者填报信息有误，致使其本不应享受暂不征税政策但实际享受暂不征税政策的，视为投资者未按照规定申报缴纳企业所得税，依法追究延迟纳税责任。税款延迟缴纳期限自相关利润支付之日起计算。

如果您符合享受再投资递延纳税政策，或者对此项政策感兴趣，欢迎随时联系您的主管税务机关。

英文版Introduction

According to the MOF and STA Public Notice [2018] No. 102 and the STA Public Notice [2018] No. 53, profits distributed to foreign investors from resident enterprises in China, which are used for domestic direct investment, as long as the profits are not invested in prohibited projects or fields, can enjoy the deferral of withholding income tax policy (hereinafter referred to as “the policy”).

Who May Enjoy the Policy?

The policy applies to non-resident enterprises who haven't set up establishments or offices within the jurisdiction of China, or whose dividends have no actual connection with their establishments or offices within the jurisdicton of China (hereinafter referred to as foreign investors).

What Conditions Need to be Satisfied?

To enjoy the policy, the following 3 conditions must be satisfied simultaneously.

Condition 1: Direct Investment

Foreign investors’ direct investment with profit distribution specifically includes:

1.Foreign investors use dividends to increase paid-in capital or capital reserves of resident enterprises of China;

2.Foreign investors invest in new resident enterprises in China;

3.Foreign investors purchase equity of resident enterprises from unrelated parties;

4.Other methods prescribed by the Ministry of Finance and the State Taxation Administration.

Condition 2: Actual Distribution

The profits distributed to foreign investors belong to equity investment income such as dividends formed by the actual distribution of the retained earnings realized by resident enterprises.

Condition 3: Direct Payment

If the profits of foreign investors for direct investment are paid in cash, the cash shall be transferred directly from the account of the profit distribution enterprises to the account of the invested enterprises or the equity transferors, and shall not be transferred to other domestic or overseas accounts before direct investment.

If the profits of foreign investors for direct investment are paid in non-cash forms, such as physical objects or marketable securities, the ownership of the relevant assets shall be transferred directly from the profit distribution enterprises to the invested enterprises or the equity transferors and shall not be held by other enterprises or individuals on behalf of the foreign investors or just held temporarily before the direct investment.

What Documents Need to be Filed?

For Foreign Investors

1.When foreign investors apply for the policy, the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax shall be submitted to the profit distribution enterprises.

2.When foreign investors apply for retroactive enjoyment of the policy, the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax and other materials for tax refund, such as relevant contracts and payment vouchers shall be submitted to the competent tax authorities of the profit distribution enterprises.

3.When foreign investors need to pay the deferred withholding tax under certain circumstances, the Report on Withholding Enterprises Income Tax of the People's Republic of China shall be submitted to the competent tax authorities of the profit distribution enterprises.

For Profit Distribution Enterprises

The profit distribution enterprises shall file the Report on Withholding Enterprise Income Tax of the People's Republic of China and the Information Report of Non-resident Enterprises on Deferred Payment of Withholding Income Tax completed by both foreign investors and profit distribution enterprises to the competent tax authorities within 7 days after actual payment.

How to Retroactively Enjoy the Policy?

Foreign investors who are qualified for the policy but have already paid withholding tax on distributed profits may apply for a tax refund within 3 years from the date of actual payment of tax.

When to Pay the Deferred Tax?

Foreign investors who have enjoyed the policy and taken back the direct investment substantially through equity transfer, repurchase or liquidation will have to declare and pay the deferred tax to the competent tax authorities according to the prescribed procedures within 7 days after receiving the corresponding amount.

Legal Liabilities

If foreign investors fail to report and pay the enterprise income tax in accordance with the relevant provisions due to the error in the information provided, the investors shall be held liable for deferred payment of tax. The deferred payment of tax shall be calculated from the date of payment of relevant profits.

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If you are qualified to apply for the deferral policy of dividend withholding tax, or interested in this policy, feel free to contact the competent tax authorities.

In case of any discrepancy between the original text and the translation, the original text shall prevail.

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来源：合肥税务

编发：国家税务总局安徽省税务局

审核：国际税收管理处