享受税收协定福利请查收！(企业篇)
tips on tax treaty benefits （enterprises）
| 发布时间：2020-04-23 10:55 | 来源：国家税务总局江苏省税务局 | 字体：[][][] |
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税收协定不仅可以有效帮助企业消除跨境双重征税，还有可能提供比国内法更优惠的税收待遇。今天，小编就跟大家分享一些企业可享受的税收协定优惠，请各位纳税人查收！
not only can tax treaties effectively eliminate double taxation, they can provide more preferential tax treatment than domestic law. today, i would like to share with you some of the tax treaty benefits that enterprises can enjoy, please follow me and have a look!
一、什么是税收协定？
税收协定是具有税收管辖权的国家或地区之间缔结的条约，目的是避免双重征税和防止偷漏税。税收协定主要涉及我国的企业所得税和个人所得税两个税种。
截至2019年12月31日，我国已生效103个税收协定和安排。税收协定可以帮助跨境企业免税、减税、解决跨境税收争议，是企业跨境经营的税收护身符。
1、what is a tax treaty?
a tax treaty is an agreement signed by two countries or regions with tax jurisdiction to avoid double taxation and prevent tax evasion. tax treaties mainly involve corporate income tax and individual income tax.
china has brought 103 tax treaties and agreements into effect by december 31 2019. tax treaties can help cross border enterprises enjoy preferential treatment of tax reduction or exemption and settle cross border tax disputes, that’s why they are called “talismans” for enterprises engaging in cross border operations.
二、企业可享受哪些税收协定优惠？
无论是居民企业取得来源于境外的所得，还是非居民企业取得来源于我国境内的所得，只要符合税收协定规定的条件，就可以享受相应的优惠待遇。常见的主要有以下几种：
2. what tax treaty benefits can enterprises enjoy?
whether a resident enterprise obtains income from abroad or a non-resident enterprise obtains income from china, as long as it meets the conditions stipulated in tax treaties, it can enjoy corresponding preferential treatment. the common ones are as follows:
1.营业利润免税
企业在境外从事承包工程或提供劳务时，营业活动时间没有超过税收协定规定天数或期限的（通常为任何12个月中连续或累计超过6个月或183天），在境外不构成常设机构，那么它的营业利润就可以免征境外国家（地区）的所得税。
a. tax exemption for business profit
when an enterprise engages in contracting projects or providing labor services abroad, if its activities continue less than a period stipulated by the tax treaty (usually continuous or cumulative over 6 months or 183 days in any 12 months), it will not constitute a permanent establishment, so that its business profit can be exempted from foreign income tax.
2. 股息、利息、特许权使用费减税
税收协定对股息、利息、特许权使用费规定的税率一般会低于东道国国内法的税率，此时，东道国应当按不高于协定约定的税率征税。以俄罗斯为例，俄罗斯对利息所得的国内预提所得税率一般是20%，而依据中俄税收协定，对利息的预提所得税税率为0。
b. tax reduction on dividends, interest and royalties
the tax rate of dividends, interest, and royalties stipulated in the tax treaty is generally lower than that in domestic law. in this case, the host country should levy tax at a rate no higher than that stipulated in tax treaty. taking russia as an example, russia's domestic withholding income tax rate of interest is 20% normally, while according to the agreement between china and russia, the withholding income tax rate of interest is 0.
3.财产转让收益免税
企业取得来源于境外的财产（包括股权、不动产等）转让收益，通常应当对财产转让收入减去财产净值后的所得征税，有税收协定的规定下，符合条件的可在境外享受所得免税待遇。
c. tax exemption for capital gains
when an enterprise receives gains from the alienation of overseas capital (including shares, immovable property, etc.), the balance after the deduction of the net asset value from the total income shall be the taxable income. under the terms of tax treaty, the enterprise which meets requirements can enjoy tax exemption for capital gains abroad .
4.境外所得饶让抵免
税收协定的饶让条款规定，居民企业取得的境外所得，按照东道国税收法律享受了免税或减税待遇，该免税或减税数额可作为企业实际缴纳的境外所得税额在居民国予以抵免。2019年，在税务机关的辅导下，江苏赴埃塞俄比亚投资企业享受中埃协定饶让抵免条款，在我国减免税款1500多万元。
d. tax sparing credit
according to the tax treaty, when resident enterprises enjoy tax exemption or reduction granted for overseas income in accordance with the tax law of the host country, the amount of such exemption or reduction can be credited in the resident country as the actual income tax paid by the enterprise. in 2019, under the guidance of tax authorities, a jiangsu enterprise with investments in ethiopia reduced its tax payment in china by more than 15 million yuan based on the tax sparing provision of the agreement between china and ethiopia.
三、什么是跨境税收争议解决？如何启动？
企业在境外与当地税务机关产生税收争议或遭遇不公正税收待遇时，可以向本国税务机关申请启动协定相互协商程序，由本国税务机关与对方税务当局进行协商，帮助企业解决问题。启动相互协商程序的具体内容和程序，请您参阅税务总局2013年56号公告、2017年6号公告。
3. what is and how to start cross-border tax dispute resolution?
when an enterprise has a tax dispute with the local tax authority abroad or encounters unfair tax treatment, it may apply to the tax authority of its home country to initiate a mutual agreement procedure so that the tax authority shall negotiate with its foreign counterpart to help solve the problem. for the specific content and procedures of china's mutual agreement procedure, please refer to the no. 56 announcement of 2013 and no. 6 announcement of 2017 issued by the state taxation administration of china.
四、企业享受税收协定优惠需要哪些手续？
对于我国居民企业而言，可向主管所得税的县级税务机关申请开具《中国税收居民身份证明》，并按对方国家（地区）的要求办理税收协定申请。开具此证明需要提交的资料和流程，请您参阅税务总局2016年40号公告、2019年17号公告。
4. what procedures are required for enterprises to enjoy the tax treaty benefits?
chinese resident enterprises can apply to the county-level tax authorities to issue a “certificate of chinese fiscal resident" and apply for tax treaty benefits in accordance with the requirements of the host country (region). for the materials and procedures required to issue this certificate, please refer to the no. 40 announcement of 2016 and no. 17 announcement of 2019 issued by the state taxation administration of china.
对于非居民企业而言，拟享受协定待遇的，首先应填写《》，并主动提交给扣缴义务人；其次，自行留存相关资料备查，主要包括：对方税务主管当局开具的税收居民身份证明，相关合同、协议等权属证明。具体要求请您参阅税务总局2019年35号公告。
if non-resident enterprises intend to enjoy the tax treaty benefits, firstly they shall fill in the “information reporting form for non-resident taxpayers claiming treaty benefits" and submit it to the withholding agent; secondly, they shall keep relevant materials for their own for reference, mainly including certificate of fiscal resident issued by the home country tax authority and relevant contracts and agreements and other ownership proof. for specific requirements, please refer to no. 35 announcement of 2019 issued by the state taxation administration of china.
我国开放型经济背景下，用好国际税收规则和东道国税收政策，有助于跨国经营企业维护好自身权益、降低税收成本。更多国际税收规则可登陆江苏省税务局“‘一带一路’税收综合服务平台”查看，如果您跨境经营中遇到国际税收问题，可与平台上公布的江苏省税务局及各市局联络人联系。
in the context of china's open economy, making good use of international tax rules and tax policies of the host country will help multinational enterprises safeguard their own rights and reduce tax costs. more international tax rules can be found on the “b&r” tax information platform. if you encounter international tax problems, you can turn to the contact person of jiangsu provincial tax service of sta and municipal tax service shown on the platform.