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vip.hg7788uuu.com [Recommended Collection] The most complete summary of the new corporate income tax policies for 2016

[Recommended Collection] The most complete summary of the new corporate income tax policies for 2016

Source: Time: 2020-01-07 18:05:27

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I. Income determination
1. Handling of corporate income tax on assets transferred
If an enterprise encounters the situation stipulated in Article 2 of the “Notice of the State Administration of Taxation on the Handling of Enterprise Income Tax on Assets Disposal” (Guo Shui Han [2008] No. 828), unless otherwise stipulated, sales income shall be determined based on the fair value of the transferred assets.
Announcement of the State Administration of Taxation on Issues Concerning Corporate Income Tax (SAT Announcement 2016 No. 80)
2. The income from the transfer spread obtained by mainland enterprise investors through Shenzhen-Hong Kong Stock Connect investment stocks
The income from the transfer difference obtained by the investors of Mainland enterprises through the Shenzhen-Hong Kong Stock Connect investment in the stocks listed on the Hong Kong Stock Exchange is included in their total income, and corporate income tax is levied in accordance with the law.
Notice of the Ministry of Finance and the State Administration of Taxation of the China Securities Regulatory Commission on Tax Policies Related to the Pilot Scheme of Shenzhen-Hong Kong Stock Market Transaction Interconnection Mechanism (Caishui [2016] No. 127)
3. Administrative settlement
The administrative reconciliation fund obtained by the enterprise investor from the insurance fund company shall be included in the current income of the enterprise, and the enterprise income tax shall be levied in accordance with the law.
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Issues Related to Administrative Settlement (Caishui [2016] No. 100)
4. Charitable equity donation is deemed as transfer of equity
The equity donation made by an enterprise to a non-profit social organization shall be deemed to be the transfer of equity in accordance with regulations, and the amount of equity transfer income shall be determined at the historical cost of the equity donated by the enterprise at the time of acquisition.
The equity mentioned in the preceding paragraph refers to the equity of other enterprises held by the enterprise and the stock of listed companies.
Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Corporate Income Tax Policies for Public Welfare Equity Donations (Caishui [2016] No. 45)
5. Venues of corporate income tax for income tax return on imported natural gas
PetroChina International Corporation, Xinjiang Northwest PetroChina International Corporation and Yunnan PetroChina International Corporation are the subsidiaries of PetroChina. The three companies are in accordance with the State Administration of Taxation of the Ministry of Finance and the State Administration of Taxation on the import of natural gas during the period of 2011-2020 and the end of 2010. The former Central Asian Gas Project's Proportional Repayment of Imported Natural Gas Value-added Tax (Cai Taic [2011] No. 39) and related regulations, and the receipt of value-added tax return income of imported natural gas in 2015 is a collection The payment does not belong to the income of the three companies mentioned above. After the payment is paid to the PetroChina Natural Gas Sales Branch, it shall be regarded as the income of PetroChina, and shall be calculated and paid as corporate income tax in Beijing where it is registered.
Reply of the State Administration of Taxation on the Issues concerning the Taxation Location of Enterprise Income Tax on the Refund of Imported Natural Gas Value Added Tax of China National Petroleum Corporation (Shuizonghan [2016] No. 658)
Deductions before taxes
1.Pre-tax deduction of deposit insurance premiums of banking financial institutions
Banking financial institutions shall, in accordance with the relevant provisions of the Deposit Insurance Regulations, calculate the deposit insurance premiums paid at a deposit insurance rate of not more than one ten-thousandth, and allow them to be deducted before corporate income tax.
Deposit insurance premiums that are allowed to be deducted before corporate income tax do not include overdue deposit insurance premiums.
Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Policy Issues Concerning Pre-tax Deduction of Deposit Insurance Premiums by Banking Financial Institutions (Caishui [2016] No. 106)
"Deposit Insurance Regulations" (Order of the State Council No. 660)
2. Pre-tax deduction of insurance company reserve expenses
Insurance protection funds paid by insurance companies in accordance with regulations are allowed to be deducted according to actual taxes.
Unexpired liability reserves, life insurance liability reserves, long-term health insurance liability reserves, insurance claims reserves that have occurred and outstanding claims reserves that have occurred, according to the relevant provisions of the financial department of the State Council. Deductions are allowed before taxes.
Insurance companies operating agricultural insurance with financial subsidies for premium subsidies shall not exceed the proportion of agricultural insurance catastrophe risk reserves (referred to as catastrophe reserves) prescribed by the financial department. Catastrophe reserves shall be granted before the enterprise income tax Real deduction.
The various insurance claims and benefits actually incurred by an insurance company shall first be used to offset the reserves withdrawn according to the regulations, and the less than the offset shall be allowed to be deducted before the current tax year.
"Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Policy Issues Concerning Pre-tax Deduction of Corporate Income Tax for Insurance Company Reserve Expenditure" (Caishui [2016] No. 114)
3. Pre-tax deduction of personal accident insurance expenses
The personal accident insurance expenses incurred by employees of an enterprise due to a business trip by public transport are allowed to be deducted when calculating the taxable income.
Announcement of the State Administration of Taxation on Issues Concerning Corporate Income Tax (SAT Announcement 2016 No. 80)
4.Pre-tax deduction for public welfare equity donations
After the enterprise implements equity donation, the amount of donation is determined based on the historical cost of equity, and it is deducted before income tax according to the relevant provisions of the Enterprise Income Tax Law. After accepting the equity donation, non-profit social organizations shall issue donation notes based on the historical cost of equity provided by the donating enterprise.
Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Corporate Income Tax Policies for Public Welfare Equity Donations (Caishui [2016] No. 45)
5. Release the list of eligibility for donations before tax for charities in 2015
In accordance with the relevant provisions of the "People's Republic of China Enterprise Income Tax Law" and the "Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China", in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Civil Affairs on the Qualification of Public Welfare Donations before Taxation Confirmation and Approval of Related Adjustments" Caishui [2015] No. 141) related requirements, the list of non-profit social organizations that meet the pre-tax deduction qualifications for non-profit donations in 2015 is now announced.
Announcement of the Ministry of Finance and the State Administration of Taxation of the Ministry of Civil Affairs on the List of Qualifications for Non-profit Social Organizations before Tax Deduction in 2015 (Ministry of Finance and State Administration of Taxation Announcement 2016 No. 155)
6. The administrative settlement payment cannot be deducted before income tax.
The administrative settlement payment paid by the administrative counterpart shall not be deducted before income tax.
Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policy Issues Related to Administrative Settlement (Caishui [2016] No. 100)
7. List of non-profit mass organizations eligible for pre-tax deduction of non-profit donations in 2015 and 2016
The Chinese Red Cross Federation, the All-China Federation of Trade Unions, the China Soong Ching Ling Foundation, and the China International Talent Exchange Foundation belong to the public welfare mass organizations that qualify for charity donations before tax in 2015 and 2016.
Announcement of the Ministry of Finance and the State Administration of Taxation on the List of Qualifications for Donation of Pre-Tax Deductions by the Mass Red Cross Society and Other Mass Organizations in 2015 and 2016 (Ministry of Finance and State Administration of Taxation Announcement No. 39 of 2017)
8.Announcement of the first batch of pre-tax deduction qualification list for donations by non-profit social organizations in 2016
In accordance with the relevant provisions of the "Enterprise Income Tax Law of the People's Republic of China" and the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China", in accordance with the "Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Civil Affairs on the Qualification of Public Welfare Donations before Deduction of Qualification Confirmation and Approval of Adjustments" Caishui [2015] No. 141) related requirements, the 2016 (first batch) of public welfare social organizations that meet the qualifications for charitable donations before tax deduction are announced
Announcement of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Civil Affairs on the 2016 List of Qualifications for the Pre-tax Deduction of Donations from Non-profit Social Organizations (Announcement No. 23, 2017 of the Ministry of Finance, State Administration of Taxation, and Ministry of Civil Affairs)
Tax incentives
1.Small and small profit enterprises
1.1 It is not necessary to halve all taxable income not exceeding 300,000 yuan.
1.2 In order to expand the benefits of preferential income tax policies for small and small profit enterprises, according to the provisions of the State Administration of Taxation, starting in 2014, small and small profit enterprises that meet the prescribed conditions can enjoy the preferential income tax policies of small and small profit enterprises, regardless of whether they are audited or approved. . Article 1 of the "Notice of the State Administration of Taxation on Several Issues concerning the Approval and Collection of Corporate Income Taxes" (Guo Shui Han [2009] No. 377) stipulates that enterprises that enjoy preferential treatment (including small and small profit enterprises) shall not take approved collections. Therefore, corresponding amendments need to be made to clarify that small and meager enterprises can implement both approved tax collection and preferential tax policies.
Announcement of the State Administration of Taxation on Amending Two Regulatory Documents on Corporate Income Tax (SAT Announcement 2016 No. 88)
Policy Interpretation: General Administration's Announcement 2016 No. 88 Policy Interpretation
2. Revised and issued the Administrative Measures for the Identification of High-tech Enterprises and the Guidelines for the Management of the Identification of High-Tech Enterprises
Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on Revising the Printing and Distributing of the Administrative Measures for the Identification of High-tech Enterprises (Guoke Fa Huo [2016] No. 32)
Notice of the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation on the Revision and Issuance of the "Guidelines for the Management of the Identification of High-tech Enterprises" (Guo Ke Fa Huo [2016] No. 195)
Relevant documents: Notice of the State Administration of Taxation on Implementing the Administrative Measures for the Identification of High-tech Enterprises (Shuizonghan [2016] No. 74)
3.Pre-tax deduction for R & D expenses
For a resident enterprise with sound accounting, collection of audits, and accurate collection of R & D expenses, the actual R & D expenses incurred in the development of R & D activities, without the formation of intangible assets included in the current profit and loss, shall be deducted in accordance with the provisions in accordance with the current year 50% of the actual amount incurred is deducted from the taxable income for the year; if an intangible asset is formed, it is amortized before tax at 150% of the cost of the intangible asset. The specific scope of R & D expenses includes:
1. Personnel labor costs.
Salaries, basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work injury insurance premiums, maternity insurance premiums and housing provident fund for personnel directly engaged in research and development activities, and labor costs for external research and development personnel.
2. Direct investment costs.
(1) Expenditure on materials, fuel and power directly consumed by R & D activities.
(2) Expenses for the development and manufacturing of molds, process equipment for intermediate tests and product trial production, which do not constitute the purchase costs of samples, prototypes and general testing methods for fixed assets, and the inspection costs of trial products.
(3) Expenses for the operation and maintenance, adjustment, inspection, and repair of instruments and equipment used for R & D activities, and lease of instruments and equipment used for R & D activities leased through operating leases.
3. Depreciation expenses.
Depreciation of instruments and equipment used for R & D activities.
4. Amortization of intangible assets.
Amortization of software, patent rights, non-patented technologies (including licenses, know-how, design and calculation methods, etc.) for R & D activities.
5. New product design fee, new process specification development fee, new drug development clinical trial fee, exploration and development technology field test fee.
6. Other related costs.
Other costs directly related to R & D activities, such as technical book materials costs, data translation costs, expert consulting costs, high-tech R & D insurance costs, research and development results retrieval, analysis, evaluation, demonstration, appraisal, review, evaluation, inspection fees, knowledge Application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of such expenses shall not exceed 10% of the total deductible research and development expenses.
7. Other expenses stipulated by the Ministry of Finance and the State Administration of Taxation.
Notice of the Ministry of Finance and the State Administration of Taxation on the Improvement of the Pre-tax Deduction Policy for Research and Development Expenditure (Caishui [2015] No. 119)
Announcement of the State Administration of Taxation Document No. 97 of 2015:
I. Scope of Research and Development Staff
Collection of R & D expenses
Entrusted R & D
Fourth, the judgment of the industry that does not apply the additional deduction policy
V. Accounting requirements
Six, reporting and filing management
Seven, follow-up management and verification
Eight, execution time
Announcement of the State Administration of Taxation on Relevant Issues Concerning the Pre-tax Deduction Policy for Enterprise Research and Development Expenses (SAT Announcement 2015 No. 97)
Policy interpretation: State Administration of Taxation announcement No. 97 of 2015 policy interpretation
4.Technical shares can choose deferred tax
A deferred tax policy is implemented for qualified non-listed company stock options, equity options, restricted stocks and equity awards.
Implement selective tax incentives for investment in technological achievements.
Notice of the Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies for Equity Incentives and Technology Stocks (Caishui [2016] No. 101)
Attachment Caishui [2016] No. 101: Restrictive Industry Directory of Equity Reward Tax Preferential Policies
Relevant information: A person in charge of the Taxation Department of the Ministry of Finance, the State Administration of Taxation, and the relevant person in charge of the income tax department answered questions from reporters on improving the tax incentives for equity incentives and technology purchases.
Policy Review: Past and Present of the New Deal on Equity Incentives and Technology Stock Taxes
(1) Where the deferred taxation policy in the "Notice" is selected to be applied, it shall be invested in the ownership of technological achievements for the resident enterprise that implements the audit and collection.
(2) If an enterprise applies the deferred tax policy, it shall fill in the relevant contents in the “Deferred Taxation Record Form for Corporate Income Taxes for Investment in Technology Achievements and Shares” (Annex 5) when the first prepayment declaration is made after the investment is completed.
(3) If the enterprise accepts the investment of technological achievements and shares, and the evaluation value of technological achievements is obviously unreasonable, the competent tax authority has the right to make adjustments.
Announcement of the State Administration of Taxation on the Collection and Management of Income Taxes on Equity Incentives and Technical Shareholdings (SAT Announcement 2016 No. 62)
Policy Interpretation: Announcement of the State Administration of Public Policy No. 62 of 2016: Interpretation of the Announcement of the State Administration of Taxation on the Issue of Equity Incentives and Technology Investment Income Tax Collection and Management
5. Preferential corporate income tax policies for software and integrated circuit industries
(1) Software and integrated circuit enterprises that enjoy the preferential tax policies stipulated in Caishui [2012] No. 27 document shall, in accordance with the Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Preferential Policies on Corporate Income Taxes, in annual settlement and payment ( The State Administration of Taxation (Announcement No. 76 of 2015) required filing with the tax authorities, and at the same time submitting the filing information required by the “Data Sheet for Software and Integrated Circuit Enterprises that Enjoy Preferential Policies on Corporate Income Tax” (see attachment).
In order to effectively strengthen the management work after the cancellation of preferential qualification certification, after the software and integrated circuit enterprises enjoy the preferential policies, the tax department transferred to the development and reform, industry and information technology departments for verification. For those who fail to meet the requirements of software and integrated circuit enterprises after verification, the tax department shall recover the enterprise income tax benefits that they have enjoyed and shall handle them in accordance with the provisions of the Tax Collection and Administration Law.
(2) Software and integrated circuit enterprises shall calculate the period of regular tax reduction and exemption from the profit-making year of the enterprise. If the profitable year does not meet the preferential conditions, it shall enjoy the corresponding tax reduction and exemption for the remaining years of the preferential period from the year in which the conditions for software and integrated circuit enterprises are first met.
Notice of the Ministry of Finance and State Administration of Taxation Development and Reform Commission of the Ministry of Industry and Information Technology on Issues Concerning Preferential Policies on Enterprise Income Tax for the Software and Integrated Circuit Industry (Caishui [2016] No. 49)
Caishui [2016] No. 49 Attachment: List of Recorded Data of Software and Integrated Circuit Enterprises Enjoying Corporate Income Tax Preferential Policies
Relevant documents: Notice of the National Development and Reform Commission of the Ministry of Industry and Information Technology of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing Key Software and Integrated Circuit Design Areas in the National Planning Layout (Fa Gai Gaoji [2016] No. 1056)
6. Technology transfer income from non-exclusive license use rights
Since October 1, 2015, technology transfer income obtained by resident enterprises nationwide for more than 5 years (including the same below) for non-exclusive license use rights is included in the scope of technology transfer income that enjoys corporate income tax benefits. The resident enterprise's annual technology transfer income not exceeding 5 million yuan will be exempted from corporate income tax; the portion exceeding 5 million yuan will be halved by corporate income tax.
Announcement of the State Administration of Taxation on Relevant Issues Concerning Corporate Income Tax on Technology Transfer Licensing of Licensed Use Rights (SAT Announcement 2015 No. 82)
Policy interpretation: State Administration of Taxation Announcement No. 82 of 2015 Policy Interpretation
7.Announce the list of approved animation companies in 2015
According to the relevant provisions of the "Administrative Measures for the Identification of Animation Enterprises (Trial)", after review, the list of approved animation enterprises in 2015 is now published.
The cultural administration department is requested to earnestly issue the "anime and animation enterprise certificate", and to supervise and inspect the annual animated animation enterprises in accordance with relevant regulations. Qualified animation companies can enjoy relevant preferential tax policies in accordance with regulations.
Notice of the Ministry of Culture, the Ministry of Finance, and the State Administration of Taxation on Promulgating the List of Approved Animation and Animation Enterprises in 2015 (Wenchanhan [2016] No. 76)
8. Income of incubators or technology parks that meet the requirements of non-profit organizations
The income of incubators that meet the requirements of non-profit organizations shall enjoy preferential corporate income tax policies in accordance with the Corporate Income Tax Law and its implementing regulations and relevant tax policies.
Notice of the Ministry of Finance and the State Administration of Taxation on the Tax Policies for Technology Business Incubators (Caishui [2016] No. 89)
The income of science and technology parks that meet the requirements of non-profit organizations shall enjoy preferential corporate income tax policies in accordance with the Enterprise Income Tax Law and its implementing regulations and relevant tax policy provisions.
Notice of the State Administration of Taxation of the Ministry of Finance on the Tax Policies of National University Science Parks (Caishui [2016] No. 98)
9. Mainland enterprise investors invest through Shenzhen-Hong Kong Stock Connect
Dividend income tax for investors of Mainland enterprises investing in stocks listed on the Hong Kong Stock Exchange through Shenzhen-Hong Kong Stock Connect.
1. Dividends obtained by mainland enterprise investors through the Shenzhen-Hong Kong Stock Connect through investment in stocks listed on the Hong Kong Stock Exchange are included in their total income and corporate income tax is levied in accordance with the law. Among them, dividends received by mainland resident enterprises holding H shares for 12 consecutive months are exempt from corporate income tax in accordance with the law.
2. H-share companies listed on the Hong Kong Stock Exchange should submit an application to China Clearing, which will provide the H-share companies with a list of Mainland corporate investors. H-share companies will not withhold dividend income tax on Mainland corporate investors. Tax payable The enterprise shall declare and pay by itself.
3. When a Mainland enterprise investor declares and pays corporate income tax on its own, it can apply for tax credit for dividends and income tax withheld and withheld by non-H listed companies on the Hong Kong Stock Exchange.
Notice of the Ministry of Finance and the State Administration of Taxation of the China Securities Regulatory Commission on Tax Policies Related to the Pilot Scheme of Shenzhen-Hong Kong Stock Market Transaction Interconnection Mechanism (Caishui [2016] No. 127)
10. Insurance protection fund is exempt from corporate income tax income
The following incomes obtained by China Insurance Protection Fund Co., Ltd. (hereinafter referred to as the Insurance Protection Fund Company) in accordance with the “Administrative Measures for the Insurance Protection Fund” (hereinafter referred to as the “Administrative Measures”) are exempted from corporate income tax:
1. Insurance protection funds paid by domestic insurance companies in accordance with law;
2. Compensated income from revocation or bankruptcy insurance company's liquidation of property in accordance with law and recoverable income from relevant responsible parties, and property transfer income obtained from insurance company's risk disposal in accordance with law;
3. Proceeds from donations;
4. Interest income from bank deposits;
5. Interest income on the purchase of government bonds, central banks, central enterprises and central financial institutions;
6. Income from the use of other funds approved by the State Council.
Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Tax Policies for Insurance Protection Funds (Caishui [2016] No. 10)
11. 50% of corporate income tax on railway bond interest income
Corporate income tax is halved on interest income earned by corporate investors on railway bonds issued in 2016-2018.
Notice of the Ministry of Finance and the State Administration of Taxation on the Issue of Income Tax Policies on Interest Income from Railway Bonds (Caishui [2016] No. 30)
12. Rural drinking water project "three exemptions, three halves"
The income from investment and management of drinking water project new construction projects stipulated in the "Public Infrastructure Project Enterprise Income Tax Preferential Catalogue" for drinking water project operation and management units shall be exempt from the first to third years from the tax year in which the project obtains the first production and operation income. Corporate income tax is levied, and corporate income tax is halved in the fourth to sixth years.
Notice of the Ministry of Finance and the State Administration of Taxation on Continued Implementation of Preferential Tax Policies for Construction and Operation of Rural Drinking Water Safety Projects (Caishui [2016] No. 19)
13. Landfill biogas power generation is included in the "Environmental Protection, Energy Saving and Water Saving Projects Corporate Income Tax Preference List (Trial)"
(1) The landfill biogas power generation project is listed in the Notice of the Ministry of Finance, State Administration of Taxation, National Development and Reform Commission on Promulgating the Catalogue of Corporate Income Tax Preference for Environmental Protection, Energy Saving and Water Saving Projects (Trial) (Caishui [2009] No. 166) The scope of "comprehensive development and utilization of biogas".
(2) The income obtained by enterprises engaged in landfill biogas power generation projects that meet the preferential policy conditions stipulated in the "Environmental Protection, Energy Saving and Water Saving Projects Corporate Income Tax Preference List (Trial)" can enjoy corporate income tax benefits in accordance with regulations.
Notice of the Ministry of Finance, the State Administration of Taxation, and the National Development and Reform Commission on the inclusion of landfill biogas power generation in the "Environmental Protection, Energy Saving and Water Saving Projects Corporate Income Tax Preference List (Trial)" (Caishui [2016] No. 131)
14. Enterprises producing and assembling specialized supplies for the disabled are exempt from corporate income tax
From January 1, 2016 to December 31, 2020, eligible resident enterprises producing and assembling specialized articles for the disabled are exempt from corporate income tax.
Notice of the Ministry of Finance and the State Administration of Taxation of the Ministry of Civil Affairs on the Exemption of Enterprise Income Tax for Production and Assembly of Special Supplies Enterprises for the Disabled (Caishui [2016] No. 111)
Caishui [2016] No. 111 Attachment: Catalogue of Special Supplies for the Disabled in China
15.Implement tax support policies related to reducing corporate leverage
(1) Restructuring actions such as the acquisition, merger, and debt restructuring of an enterprise that meets the conditions stipulated by the tax law can enjoy the preferential tax deferred tax policy for corporate income tax.
Caishui [2009] No. 59 Caishui [2014] No. 109
(2) Enterprises investing in non-monetary assets can enjoy the corporate income tax policy in installments within 5 years as required.
Finance and Taxation [2014] No. 116
(3) In the event of bankruptcy or cancellation of an enterprise, when liquidating the enterprise income tax, relevant liquidation expenses and employee wages, social insurance expenses, and statutory compensation may be deducted before tax in accordance with regulations.
Finance and Taxation [2009] No. 60
(4) The loss of an enterprise's creditor's rights that meets the conditions stipulated by the tax law may be deducted when calculating the taxable income of the enterprise income tax in accordance with regulations.
Announcement of the State Administration of Taxation No. 25 of 2011
(5) The loan loss reserves withdrawn by financial enterprises in accordance with the regulations may be deducted before corporate income tax if they meet the requirements of the tax law.
Notice of the Ministry of Finance and the State Administration of Taxation on the Pre-tax Deduction of Corporate Income Tax on Financial Enterprise Loan Reserves (Cai Shui [2015] No. 9)
Notice of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning Pre-tax Deduction of Loss Reserves for Financial Enterprises' Agricultural-related Loans and SME Loans (Caishui [2015] No. 3)
Announcement of the State Administration of Taxation on the Pre-tax Deduction of Losses from Financial Enterprises' Agricultural-related Loans and SME Loans (SAT Announcement 2015 No. 25)
Fourth, tax collection and management
1. Does not meet the applicable conditions of preferential tax policies to promote employment of disabled persons
Regardless of the application of Caishui [2007] No. 92 or Caishui [2016] No. 52, if the taxation authority finds that the enterprise has “not registered” or other circumstances result in non-compliance with the applicable conditions of the preferential tax policies for promoting the employment of persons with disabilities, it shall The full amount of tax reductions (refunds) actually enjoyed during the year when the corresponding violations of laws and regulations occur will be collected into the warehouse.
Reply of the State Administration of Taxation on the Application of Tax Preferential Policies for Civil Welfare Enterprises (Shuizonghan [2016] No. 609)
2. Land value-added tax settlement of real estate development enterprises involves corporate income tax refunds
(1) After the enterprise has carried out the land value-added tax settlement of the development project in accordance with the regulations, if there is a loss in the enterprise income tax settlement and settlement in the current year and there are other subsequent development projects, the loss shall be carried forward to the subsequent years in accordance with the tax regulations and used to make up for the subsequent years . Subsequent development projects refer to projects under development and winning bids.
(2) After the enterprise has carried out the land value-added tax settlement of the development project in accordance with the regulations, if there is a loss in the enterprise income tax settlement and settlement in the current year, and there is no subsequent development project, it can calculate the project caused by the land value-added tax according to the method prescribed in the document. Each year of project development pays more corporate income tax and applies for a tax refund.
Announcement of the State Administration of Taxation on Relevant Issues Concerning the Settlement of Land Value-added Tax for Real Estate Development Enterprises Involving Corporate Income Tax Refund (SAT Announcement 2016 No. 81)
Policy Interpretation: General Administration's Announcement No. 81 of 2016 Policy Interpretation
3. Reduce the number of tax declarations for small and meager enterprises
Qualified small and marginal enterprises are required to report quarterly prepayment of corporate income tax.
Announcement of the State Administration of Taxation on the Reasonable Consolidation of the Number of Taxpayers' Declarations and Payments (State Administration of Taxation Announcement 2016 No. 6)
4. Continue to implement the corporate branch income tax and value-added tax policies
Continue to implement the collective branch offices to pay corporate income tax and value-added tax policies. Carry out pilot trials for commercial users to independently choose to implement average electricity prices or peak-to-peak time-of-use electricity prices. Study the regulatory model adapted to the characteristics of cross-border e-commerce, speed up the establishment of port entry duty-free shops approved by the State Council, encourage direct sales of imported goods, and attract overseas consumers to return.
It is necessary to step up the introduction of various supporting policies, provide financial support for the promotion of domestic trade circulation reform and innovation, and increase household consumption in accordance with the actual conditions in various places, improve financial support policies, implement various tax and fee policies, and comprehensively clean up obstacles to goods, services, personnel, and capital. Regulations and policies for free movement throughout the country.
Opinions of 13 departments including the Ministry of Commerce on accelerating innovation in domestic trade circulation, promoting supply-side structural reform, and expanding consumer special actions (Shang Zhifa [2016] No. 427)
5. Further improve the management of APAs
An enterprise can reach an advance pricing arrangement with the tax authority on the pricing principles and calculation methods for its related party transactions in the coming years.
The advance pricing arrangement is applicable to related-party transactions for 3 to 5 years from the tax year to which the competent tax authority served the "Tax Matters Notice" of the signing intention.
If the related-party transaction in the previous year of the enterprise is the same or similar to the applicable year of the advanced pricing arrangement, upon application of the enterprise, the tax authority may retroactively apply the pricing principles and calculation methods determined by the advanced-pricing arrangement to the evaluation and adjustment of the related-party transaction in the previous year. The retrospective period is up to 10 years.
The negotiation of APAs does not affect the adjustment and monitoring and management of special tax investigations on annual and related party transactions in which the APAs are not applicable to enterprises.
Announcement of the State Administration of Taxation on Improving the Management of Advance Pricing Arrangements (SAT Announcement 2016 No. 64)
Appendix 1: Application for Pre-arranged Pricing Arrangement
Attachment 2: Letter of Intent for APA
Appendix 3: Formal Application for Advance Pricing Arrangement
Annex 4: Unilateral Advance Pricing Arrangement (reference text)
Attachment 5: Notification of Compensation (Refund) for Advance Pricing Arrangements
Appendix 6: Application for Renewal of Advance Pricing Arrangement
Policy Interpretation: General Administration's Announcement 2016 No. 64 Policy Interpretation
6. Carry out joint punishment for untrustworthy production and operation units in the field of environmental protection
If there is any illegal act that exceeds the pollutant discharge standard or discharges pollutants in excess of the key pollutants emission control target, the implementation of corporate income tax benefits for environmental protection projects that have been enjoyed shall be stopped in accordance with relevant regulations of the Ministry of Finance and the State Administration of Taxation.
Notice on Printing and Distributing the "Memorandum of Cooperation on Joint Disciplinary Actions against Promising Production and Operation Units and Related Personnel in the Field of Environmental Protection" (Fakai Caijin [2016] No. 1580)
Fa Gai Cai Jin [2016] No. 1580 Annex: A memorandum of cooperation on joint disciplinary actions against untrustworthy production and operation units and their related personnel in the field of environmental protection.
7. Addition of R & D expenses and deduction of "collection form"
According to the Announcement of the State Administration of Taxation No. 97 of 2015, the "consolidation form" is added as an appendix to the "enterprise income tax return for corporate income tax", and a form for "consolidation form" is added to the "Completion of the Enterprise Income Tax Annual Tax Return" Name and opt-in information. Relevant enterprises should also fill in the “Detailed List of R & D Expenses plus Deductions” (a107014, hereinafter referred to as “Detail List”), fill in the “Detail List” and check the “Collection Form” while filling in the “Collection Form”. rule.
Notice of the State Administration of Taxation on Income Tax Reports on Enterprise Research and Development Expenses before Deduction of Corporate Income Taxes in 2016 (Shuixuehan [2017] No. 5)
V. Non-resident corporate income tax
1. Revise the formula for calculating the taxable income of non-resident enterprises based on the method of converting expenditures into income
1. The "Interim Measures for the Administration of Taxation of Permanent Representative Offices of Foreign Enterprises" (Guo Shui Fa [2010] No. 18 Document) is issued.
Taxable income = current expenditure / (1-approved profit rate) × approved profit rate
2. The calculation method stipulated in Article 4, Item 3 of the "Administrative Measures for the Collection and Collection of Non-resident Enterprise Income Taxes" (Guo Shui Fa [2010] No. 19 Document) is revised as follows:
Taxable income = current expenditure / (1-approved profit rate) × approved profit rate
3. Announcement of the State Administration of Taxation on the Issuance of "Annual Tax Returns for Non-Resident Enterprise Income Tax of the People's Republic of China" and Other Statements (State Administration of Taxation Announcement 2015 No. 30) The calculation formula for item 7, item 13 of Annex 6 :
Converted income = total expenditures ÷ (1-approved profit margin)
Announcement of the State Administration of Taxation on Revising the Calculation Formula for the Taxable Income of Non-resident Enterprises Based on the Method of Converting Income by Expenditure to Expenditure (SAT Announcement 2016 No. 28)
Policy Interpretation: State Administration of Taxation Announcement No. 28 of 2016 Policy Interpretation
2.Improve related declaration and concurrent data management
In order to further improve the management of related declarations and contemporaneous data management, the State Administration of Taxation made reference to the results of the 13th report on the tax base erosion and profit transfer (BEPS) action plan, and issued the "Announcement of the State Administration of Taxation on Improving Related Reports and Concurrent Materials Management" (Hereinafter referred to as "Announcement".
Announcement of the State Administration of Taxation on Relevant Issues Concerning the Improvement of Related Declarations and the Management of Concurrent Data (SAT Announcement 2016 No. 42)
Attachment: Announcement of the State Administration of Taxation No. 42 of 2016 Annex 1: Report Form of Annual Related Business Transactions of Enterprises of the People's Republic of China (2016 Edition)
State Administration of Taxation Announcement No. 42 of 2016 No. 2: “Report on Annual Related Business Transactions of Enterprises of the People's Republic of China (2016 Edition)”
Policy interpretation: State Administration of Taxation Announcement No. 42 of 2016 Policy Interpretation
3. Hong Kong market investors invest through Shenzhen-Hong Kong Stock Connect
When a Mainland enterprise investor declares and pays corporate income tax on its own, it may apply for tax credits for dividends and income taxes withheld and withheld by non-H-share listed companies on the Hong Kong Stock Exchange.
Income from the transfer difference obtained by investors in the Hong Kong market (including enterprises and individuals) from investing in A shares listed on the Shenzhen Stock Exchange is temporarily exempted from income tax.
For Hong Kong market investors (including enterprises and individuals), the dividends and dividends obtained from the investment in A-shares listed on the Shenzhen Stock Exchange are not available to Hong Kong Securities Clearing Co., Ltd. (hereinafter referred to as Hong Kong Clearing) to provide investors with China Clearing's identity and holding time Prior to the detailed data conditions, a differentiated taxation policy based on shareholding time will not be implemented for the time being. Listed companies will withhold income tax at a 10% tax rate and apply for withholding declaration to their competent tax authorities. For Hong Kong investors who are tax residents of other countries and the tax agreement between their home country and China stipulates that the dividend income tax rate for dividends is less than 10%, the enterprise or individual may voluntarily withhold or pay the withholding agent to tax the listed company. The authorities submit an application to enjoy the tax treaty for the refund of overpaid taxes. After the competent tax authority has verified that the tax refund conditions are met, the difference between the tax levied and the taxable amount calculated according to the tax treaty tax rate shall be refunded.
Notice of the Ministry of Finance and the State Administration of Taxation of the China Securities Regulatory Commission on Tax Policies Related to the Pilot Scheme of Shenzhen-Hong Kong Stock Market Transaction Interconnection Mechanism (Caishui [2016] No. 127)
4. Improve teachers and researchers in tax treaties
(1) The term "university, college, school, or other government-recognized educational institution" referred to in this article of the tax treaty refers to schools that implement preschool, primary, secondary, higher, and special education in China, including kindergartens, Ordinary elementary school, adult elementary school, ordinary junior high school, vocational junior high school, ordinary high school, adult high school, junior high school, adult junior high school, vocational high school, technical school, special education school, school for children of foreigners, general college, higher vocational college And adult higher schools. Training institutions are not affiliated with schools.
(2) Non-resident taxpayers who need to enjoy the treaty agreement in accordance with this clause shall follow the "State Administration of Taxation's Announcement on the" Administrative Measures for the Treatment of Non-resident Taxpayers Enjoying Tax Agreement Treatment "(SAT Announcement 2015 No. 60, below (Referred to as “Announcement No. 60”), submit to the competent tax authority the materials specified in Article 7 of Announcement No. 60, including the “Foreign Expert Certificate” or “Foreign Employment Certificate” or “Foreign Work Permit” within the validity period. A copy of it.
Announcement of the State Administration of Taxation on Further Improving the Implementation of Provisions on Teachers and Researchers in Tax Agreements (SAT Announcement 2016 No. 91)
6. Tax return
1. Amendment of annual report
1.1 《国家税务总局关于修改企业所得税年度纳税申报表(A类,2014年版)部分申报表的公告》(国家税务总局公告2016年第3号)
1.1.1 国家税务总局公告2016年第3号附件1:固定资产加速折旧、扣除明细表(A105081)及填报说明
1.1.2 国家税务总局公告2016年第3号附件2:抵扣应纳税所得额明细表(A107030)及填报说明
1.1.3 国家税务总局公告2016年第3号附件3:减免所得税优惠明细表(A107040)及填报说明
1.1.4 总局公告2016年第3号政策解读
1.2 《国家税务总局关于完善关联申报和同期资料管理有关事项的公告》(国家税务总局公告2016年第42号)
1.2.1 国家税务总局公告2016年第42号附件1:中华人民共和国企业年度关联业务往来报告表(2016年版)
1.2.2 国家税务总局公告2016年第42号附件2:《中华人民共和国企业年度关联业务往来报告表(2016年版)》填报说明
1.2.3 总局公告2016年第42号政策解读
1.2.4 Public Notice of the StateAdministration of Taxation〔2016〕42(Unofficial English Translation).pdf
编辑设计:北京东城国税
来源:中税答疑专家组(陈志坚)供稿

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