國家稅務(wù)總局發(fā)布《關(guān)于企業(yè)向境外關(guān)聯(lián)方支付費用有關(guān)企業(yè)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(wù)總局發(fā)布《關(guān)于企業(yè)向境外關(guān)聯(lián)方支付費用有關(guān)企業(yè)所得稅問題的公告》（國家稅務(wù)總局公告2015年第16號，以下簡稱“公告”），進一步規(guī)定企業(yè)向境外關(guān)聯(lián)方支付費用的基本原則、管理要求以及稅務(wù)機關(guān)追溯調(diào)整年限等相關(guān)問題。公告規(guī)定，企業(yè)向境外關(guān)聯(lián)方支付費用應(yīng)當符合獨立交易原則，并按照稅務(wù)機關(guān)的要求提供其與關(guān)聯(lián)方簽訂的合同或協(xié)議，以及證明交易真實發(fā)生并符合獨立交易原則的相關(guān)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(guī)定。“公告”的主要內(nèi)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(guī)范和加強企業(yè)向境外關(guān)聯(lián)方支付費用的轉(zhuǎn)讓定價管理，根據(jù)《中華人民共和國企業(yè)所得稅法》（以下簡稱企業(yè)所得稅法）及其實施條例的有關(guān)規(guī)定，現(xiàn)就企業(yè)向境外關(guān)聯(lián)方支付費用有關(guān)轉(zhuǎn)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(jù)企業(yè)所得稅法第四十一條，企業(yè)向境外關(guān)聯(lián)方支付費用，應(yīng)當符合獨立交易原則，未按照獨立交易原則向境外關(guān)聯(lián)方支付的費用，稅務(wù)機關(guān)可以進行調(diào)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(jù)企業(yè)所得稅法第四十三條，企業(yè)向境外關(guān)聯(lián)方支付費用，主管稅務(wù)機關(guān)可以要求企業(yè)提供其與關(guān)聯(lián)方簽訂的合同或者協(xié)議，以及證明交易真實發(fā)生并符合獨立交易原則的相關(guān)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(yè)向未履行功能、承擔風險，無實質(zhì)性經(jīng)營活動的境外關(guān)聯(lián)方支付的費用，在計算企業(yè)應(yīng)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(yè)因接受境外關(guān)聯(lián)方提供勞務(wù)而支付費用，該勞務(wù)應(yīng)當能夠使企業(yè)獲得直接或者間接經(jīng)濟利益。企業(yè)因接受下列勞務(wù)而向境外關(guān)聯(lián)方支付的費用，在計算企業(yè)應(yīng)納稅所得額時不得扣除。

（一）與企業(yè)承擔功能風險或者經(jīng)營無關(guān)的勞務(wù)活動；

（二）關(guān)聯(lián)方為保障企業(yè)直接或者間接投資方的投資利益，對企業(yè)實施的控制、管理和監(jiān)督等勞務(wù)活動；

（三）關(guān)聯(lián)方提供的，企業(yè)已經(jīng)向第三方購買或者已經(jīng)自行實施的勞務(wù)活動；

（四）企業(yè)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(nèi)關(guān)聯(lián)方實施的針對該企業(yè)的具體勞務(wù)活動；

（五）已經(jīng)在其他關(guān)聯(lián)交易中獲得補償?shù)膭趧?wù)活動；

（六）其他不能為企業(yè)帶來直接或者間接經(jīng)濟利益的勞務(wù)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(yè)使用境外關(guān)聯(lián)方提供的無形資產(chǎn)需支付特許權(quán)使用費的，應(yīng)當考慮關(guān)聯(lián)各方對該無形資產(chǎn)價值創(chuàng)造的貢獻程度，確定各自應(yīng)當享有的經(jīng)濟利益。企業(yè)向僅擁有無形資產(chǎn)法律所有權(quán)而未對其價值創(chuàng)造做出貢獻的關(guān)聯(lián)方支付特許權(quán)使用費，不符合獨立交易原則的，在計算企業(yè)應(yīng)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(yè)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(chǎn)生的附帶利益向境外關(guān)聯(lián)方支付的特許權(quán)使用費，在計算企業(yè)應(yīng)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(jù)企業(yè)所得稅法實施條例第一百二十三條的規(guī)定，企業(yè)向境外關(guān)聯(lián)方支付費用不符合獨立交易原則的，稅務(wù)機關(guān)可以在該業(yè)務(wù)發(fā)生的納稅年度起10年內(nèi)，實施特別納稅調(diào)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(fā)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