知識點：Resident enterprise  ( Enterprise Income Tax)

企業(yè)所得稅居民納稅人

Residententerprise is an enterprise established in China, or an enterprise that isestablished under the laws of a foreign country(or other tax region) but whoseactual management or control is located in China.

居民企業(yè)，是指依法在中國境內(nèi)成立，或者依照外國（地區(qū)）法律成立但實際管理機構(gòu)在中國境內(nèi)的企業(yè)

“Placeof actual management”refer to an establishmentthat exercises, in substance, overall management and control over the productionand business, employees, financial and accounting books , and assets, etc. ofan enterprise.

實際管理機構(gòu)是指對企業(yè)的生產(chǎn)經(jīng)營、人員、賬務(wù)、財產(chǎn)等實施實質(zhì)性全面管理和控制的機構(gòu)。

Aresident enterprise shall pay enterprise income tax for income sourced withinand outside China.

居民企業(yè)應(yīng)當就其來源于中國境內(nèi)、境外的所得繳納企業(yè)所得稅

Thegeneral statutory enterprise income tax rate is 25% .

企業(yè)所得稅的法定稅率為25%

F6 歷年真題example

HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contractsbetween HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.

Required:

(i) State, with reasons, whether HKT Ltd has anestablishment in China.

(ii) State ANY THREE criteria which will be usedto decide whether HKT Ltd is a

China tax resident.

考題思路：

（1）要求考生根據(jù)案例中的描述，判斷某注冊地在香港的企業(yè)是中國居民納稅人還是非居民納稅人；

（2）如果判斷結(jié)果為居民納稅人，要求解釋該案例中的實際管理機構(gòu)的概念。

Answer:

(i) HKT Ltd hasappointed an agent to carry out business in China including the

appointment of an enterprise orindividuals (the staff of BJT Ltd) to sign contracts on its behalf. So BJT Ltdwill be considered as the establishment of HKT Ltd.

(ii) The criteria to be used to decide if HKT Ltd is a China tax resident:

- The senior management responsible for HKTLtd’s daily production/business

operations are mainly located in China and the senior management executes

its responsibilities mainly from China.

- Strategic financial and human resourcesdecisions are made or approved by

Organizations or personnel located in China.

- Major properties, accounting records, companystamps, board/shareholder’s

meeting minutes, etc. are maintained in China.

知識點延伸

國際稅收 - 國際避稅與反避稅

避稅港 ：避稅港指的是稅率很低、甚至是完全免征稅款的國家或地區(qū).

如香港的所得稅稅率為16.5%，

澳門的所得稅稅率最高為15%

新加坡的企業(yè)所得稅稅率為17%

英屬維爾京群島所得稅率為15%

開曼群島免征稅款

我國不少在境外上市的大公司都在以上地區(qū)注冊公司，如阿里巴巴、京東等，那么在該地區(qū)注冊的公司是否屬于中國居民納稅人呢，需要根據(jù)它們的“實際管理機構(gòu)”是否在中國境內(nèi)來判斷，如果判斷結(jié)果是的話，這些在避稅港注冊的公司仍需要在中國境內(nèi)繳納25%的企業(yè)所得稅。

      點擊在線咨詢澤稷老師，ACCA中文寶典免費領(lǐng)，更有機會獲得海量免費ACCA學(xué)習資料。