國家稅務總局發布《關于企業向境外關聯方支付費用有關企業所得稅問題的公告》

國家稅務總局發布《關于企業向境外關聯方支付費用有關企業所得稅問題的公告》

State Administration of Taxation Released an Announcement on the Enterprise Income Tax Issues concerning Payments to Overseas Related Parties

2015年3月18日，國家稅務總局發布《關于企業向境外關聯方支付費用有關企業所得稅問題的公告》（國家稅務總局公告2015年第16號，以下簡稱“公告”），進一步規定企業向境外關聯方支付費用的基本原則、管理要求以及稅務機關追溯調整年限等相關問題。公告規定，企業向境外關聯方支付費用應當符合獨立交易原則，并按照稅務機關的要求提供其與關聯方簽訂的合同或協議，以及證明交易真實發生并符合獨立交易原則的相關資料。公告還對不符合獨立交易原則支付費用的四種情形作出規定。“公告”的主要內容如下：

The State Administration of Taxation released an Announcement on the Enterprise Income Tax Issues concerning Payments to Overseas Related Parties (the Announcement of the State Administration of Taxation [2015] No.16, hereinafter referred to as ‘the Announcement’) on March 18th, 2015 to further clarify the issues concerning the principles and administrative requirements of payments to overseas related parties, as well as the retroactive adjustment period stipulated by the tax authority. It is stipulated by the Announcement that payments to overseas related parties shall be in conformity with the arm's length principle, contracts or agreements concluded with related parties and relevant documentation proving the substance of transaction shall be submitted to the tax authority. The Announcement also states that payments inconsistent with the arm's length principle are not deductible for enterprise income tax purposes in four circumstances. The main contents of the Announcement are as follows:

為進一步規范和加強企業向境外關聯方支付費用的轉讓定價管理，根據《中華人民共和國企業所得稅法》（以下簡稱企業所得稅法）及其實施條例的有關規定，現就企業向境外關聯方支付費用有關轉讓定價問題公告如下：

To further standardize and strengthen the transfer pricing administration on payments to overseas related parties, transfer pricing rules on payments to overseas related parties are announced hereby as follows in accordance with the Enterprise Income Tax Law of the People’s Republic of China (hereinafter referred to as ‘the Enterprise Income Tax Law’) and its Implementation Rules:

一、依據企業所得稅法第四十一條，企業向境外關聯方支付費用，應當符合獨立交易原則，未按照獨立交易原則向境外關聯方支付的費用，稅務機關可以進行調整。

I. According to Article 41 of the Enterprise Income Tax Law, payments made by an enterprise to an overseas related party shall be in conformity with the arm’s length principle; otherwise, the tax authority is authorized to make adjustments if payments to the overseas related party are inconsistent with the arm’s length principle.

二、依據企業所得稅法第四十三條，企業向境外關聯方支付費用，主管稅務機關可以要求企業提供其與關聯方簽訂的合同或者協議，以及證明交易真實發生并符合獨立交易原則的相關資料備案。

II. According to Article 43 of the Enterprise Income Tax Law, in cases where an enterprise makes payments to an overseas related party, the competent tax authority may require the enterprise to submit the contract or agreement concluded with the related party, and relevant documentation proving the substance of transaction and the conformity with the record filing requirement of the arm’s length principle.

三、企業向未履行功能、承擔風險，無實質性經營活動的境外關聯方支付的費用，在計算企業應納稅所得額時不得扣除。

III. Fees paid by an enterprise to an overseas related party that does not perform functions, bear risks or have substantial business operations are not deductible in determining taxable income for enterprise income tax purposes.

四、企業因接受境外關聯方提供勞務而支付費用，該勞務應當能夠使企業獲得直接或者間接經濟利益。企業因接受下列勞務而向境外關聯方支付的費用，在計算企業應納稅所得額時不得扣除。

（一）與企業承擔功能風險或者經營無關的勞務活動；

（二）關聯方為保障企業直接或者間接投資方的投資利益，對企業實施的控制、管理和監督等勞務活動；

（三）關聯方提供的，企業已經向第三方購買或者已經自行實施的勞務活動；

（四）企業雖由于附屬于某個集團而獲得額外收益，但并未接受集團內關聯方實施的針對該企業的具體勞務活動；

（五）已經在其他關聯交易中獲得補償的勞務活動；

（六）其他不能為企業帶來直接或者間接經濟利益的勞務活動。

IV. In cases where an enterprise makes a service fee payment to an overseas related party for the services provided, the paying enterprise shall benefit economically directly or indirectly from the services provided. The payments for the services provided by an overseas related party are not deductible for enterprise income tax purposes in the following circumstances:

A. The services are not connected to the functions, risks or business operations of the enterprise;

B. The services are controlling, managerial and supervisory in nature, and are provided by an overseas related party in order to protect the investment interests of the direct or indirect investors;

C. The services provided by an overseas related party have already been purchased from a third party or performed by the enterprise itself;

D. The enterprise has not received actual services that are provided by a related party specifically to it, although the enterprise has obtained additional benefits as part of a group;

E. The services that have already been remunerated in other related transactions;

F. Other services that do not provide the enterprise with direct or indirect economic benefits.

五、企業使用境外關聯方提供的無形資產需支付特許權使用費的，應當考慮關聯各方對該無形資產價值創造的貢獻程度，確定各自應當享有的經濟利益。企業向僅擁有無形資產法律所有權而未對其價值創造做出貢獻的關聯方支付特許權使用費，不符合獨立交易原則的，在計算企業應納稅所得額時不得扣除。

V. In cases where the royalties for intangibles are paid to an overseas related party, the enterprise must take into account the extent of each party's contribution to the value creation of such intangibles in determining the entitlement to the economic benefits. Payments to a related party that, in violation of the arm's length principle, merely has legal ownership of the intangibles but has not contributed to the value creation, are not deductible for enterprise income tax purposes.

六、企業以融資上市為主要目的，在境外成立控股公司或者融資公司，因融資上市活動所產生的附帶利益向境外關聯方支付的特許權使用費，在計算企業應納稅所得額時不得扣除。

VI. Royalties paid for the benefits derived from an initial public offering to a foreign holding or finance company incorporated by a Chinese enterprise for the initial public offering purpose are not deductible when determining the enterprise income tax.

七、根據企業所得稅法實施條例第一百二十三條的規定，企業向境外關聯方支付費用不符合獨立交易原則的，稅務機關可以在該業務發生的納稅年度起10年內，實施特別納稅調整。

VII. According to Article 123 of the Implementation Rules of the Enterprise Income Tax Law, payments made to an overseas related party and inconsistent with the arm's length principle can be adjusted by the tax authority within 10 years from the tax year of such transactions occurrence.

八、本公告自發布之日起施行。

VIII. The Announcement shall come into effect from the date of promulgation.

特此公告。

Notice is hereby given.

翻譯：張 瑛

審定：鄧力平

Translator : Ying Zhang

Proofreader : Liping Deng

責任編輯：惠 知