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ID:8129313
大小:1.24 MB
页数:69页
时间:2018-03-06
《德勤:最新企业所得税法讲座(中英文对照)》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
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
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