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规范和加强《避免双重保税协议》实施 Tightened Double Tax Treaty Reporting Adam Livermore, Dezan Shira and Associates
With the filing deadline for individual income tax approaching on March 31, we take a look at some new tax rules that have been introduced in China to further regulate double tax treaty reporting. In September 2009, the State Administration of Tax issued Circular 124 further regulating tax administration for non-residents availing of the benefits that double tax treaty arrangements provide for their income in China. Foreign executives based in China for limited periods over a 12 month timeframe currently may not have to declare taxable income in China if their stay is less than 183 or 90 days (depending on their nationality). Circular 124 provides filing requirements to support such claims and have them pre-approved. The circular seems aimed at offshore companies in jurisdictions that have tax treaties with China and are shielding individual income tax and to the tax treaty domicile. Filings requiring pre-approval with the SAT: 1) Dividends derived from the same equity investment in the same enterprise 2) Interest derived from the same debt and due from the same debtor 3) Royalties derived from granting the same right to the same individual or enterprise Treaty benefits and articles now requiring registration: 1) Permanent establishment and business profits 2) Independent individual services 3) Dependent individual services 4) Other articles, including dividends, interest, royalties and capital gains Documentation requirements to be presented to your local tax bureau as part of the pre-qualification process: 1) Applicable contracts, agreements and payment receipts 2) Tax registration certificate from the domicile in question, dated within the past 12 months 3) Similar details for any other involved domiciles 4) Shareholders residency status Documentation needs to be filed with the local responsible tax bureau for a pre-approval process lasting up to 40 days, with a further 10 days if
additional investigation be required. If no answer is provided by this time, the application shall be deemed as having been approved. However, should the applicant be asked to submit further documentation, this shall not be considered as part of the pre-approval time. Circular 124 also permits the random investigation of cases. The circular tightens considerably the application requirements and procedures for applying for tax treaty status and demands more disclosure. It should be noted that these requirements now also allow the SAT to look into movements of business into individuals or companies special vehicles or offshore company transactions. It is recommended to practice caution and seek professional advice when completing such documentation for the local tax authorities. For assistance and advice on individual income tax matters for expatriate personnel in China, please contact Dezan Shira & Associates at tax@dezshira.com or visit www.dezshira.com. 3月31日个人所得税申报截止日即将来临，为方 便大家个人所得税的申报，特此介绍中国为进一步 规范和加强避免双重保税协议实施而采取的最新税 收条例。 2009年9月，国家税务总局发布了《非居民享受 税收协定待遇管理办法(试行)》(国税发[2009]124号)( 以下简称办法)。根据《办法》规定，在中国常设运营 机构工作时限不超过12个月的外籍高级职员在中国的 逗留期少于183天或90天(具体情况视国籍而定)，目 前可以不向中国政府申报应纳税所得收入额。 该《办法》要求需要享受税收协定待遇的非居民 提前办理审批或备案手续，并旨在保护那些在中国 境内经营并与中国签署了《避免双重保税协议》的 境外公司和所属国家所属外籍工作人员的个人收入 避免征收双重课税。 非居民需要享受以下税收协定条款规定的税收协 定待遇的，应向主管税务机关或者有权审批的税务 机关提出享受税收协定待遇审批申请： 1)持有在同一企业的同一项权益性投资所取得的股息 2)持有同一债务人的同一项债权所取得的利息；
3)向同一人许可同一项权利所取得的特许权使用费。 非居民需要享受以下税收协定条款规定的税收协 定待遇的，在发生纳税义务之前或者申报相关纳税 义务时，纳税人或者扣缴义务人应向主管税务机关 备案： 1) 税收协定常设机构以及营业利润条款； 2) 税收协定独立个人劳务条款； 3) 税收协定非独立个人劳务条款； 4) 其 他税收协定条款，包括股息、利息、特许权使 用费和资本收益。 提出非居民享受税收协定待遇审批申请时，纳税 人应向当地税物局提交以下资料： 1) 适用的合同、协议和付款收据 2) 由 税收协定缔约方主管当局在上一公历年度开始 以后出具的税务登记证； 3) 其 他相关税收协定缔约方主管当局在上一公历年 度开始以后出具的税务登记证 4) 股东居留身份 以上资料都需呈报当地税物机关审批，审批期 限一般不超40个工作，在规定期限内不能做出决定 的，经有权审批的税务机关负责人批准，可以延长 10个工作日。有权审批的税务机关在规定的时限 内未书面通知申请人审批结果的，视同有权审批的 税务机关已做出准予非居民享受税收协定待遇的审 批。 如需申请人进一步提交相关证明文件，该时间段 不应被列为正式审批的时间期限内。 该管理办法还同时允许对个案进行抽样调查，并 加强了对申请要求和申请程序的管理，从而达到对 申请人的个人信息和申请要求更详细具体化。 值得一提的是，该管理办法赋予国家税务总局可 调查公司运营情况、个人和公司具体车辆拥有情况 和海外公司交易情况等权利。在此建议中国境内的 海外公司在向当地税务机关提交这些证明文件前， 应仔细咨询相关专家意见以审核做好证明文件的准 备工作。
如需更多外籍人士在中国申报个人所得税相关的 帮助和建议，请发邮件至tax@dezshira.com 联系香 港协力商业顾问有限公司Dezan Shira & Associates 或登陆网站www.dezshira.com 查询相关详情。