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国家税务总局


国家税务总局关于核定中包进出口集团总机构管理费扣除标准的通知
1996年11月13日，国家税务总局

近接中国包装进出口总公司关于核定1996年度管理费扣除问题的请示。经审核，同意中国包装进出口总公司1996年度向所属企业（名单附后）收取1610万元总机构管理费。对所属企业按规定上交的管理费可以税前扣除，超出的金额应进行纳税调整，中包进出口总公司的管理费年终如有节余，应并入应纳税所得额，缴纳企业所得税。
中包进出口集团所属企业名单
编号 企业名称 摊销金额（万元）
1 中国包装装潢设计公司 15
2 中包印刷物资进出口公司 15
3 中包金属进出口公司 15
4 中包塑料进出口公司 15
5 中包华宇进出口贸易公司 15
6 中包国际货运公司 5
7 华新国际贸易发展公司 13
8 中国包装进出口北京公司 15
9 …………………天津公司 75
10 …………………山西公司 18
11 ………………内蒙古公司 6
12 …………………辽宁公司 60
13 …………………大连公司 20
14 …………………沈阳公司 3
15 …………………吉林公司 38
16 …………………长春公司 3
17 ………………黑龙江公司 14
18 ………………哈尔滨公司 4
19 …………………上海公司 210
20 …………………山东公司 80
21 …………………江苏公司 110
22 …………………南京公司 6
23 …………………安徽公司 25
24 …………………浙江公司 95
25 …………………宁波公司 30
26 …………………福建公司 38
27 …………………河南公司 32
28 …………………湖北公司 38
29 …………………武汉公司 10
30 …………………江西公司 20
31 …………………广东公司 125
32 …………………广州公司 40
33 …………………深圳公司 40
34 …………………广西公司 12
35 …………………海南公司 5
36 …………………四川公司 18
37 …………………重庆公司 8
38 …………………云南公司 30
39 …………………贵州公司 9
40 …………………陕西公司 7
41 …………………西安公司 3
42 …………………青海公司 6
43 …………………新疆公司 9
44 …………………甘肃公司 9
45 …………………宁夏公司 3
46 …………………河北公司 50
47 …………………湖南公司 18
48 外贸烟台包装器材实业公司 50
49 外贸宁波包装器材实业公司 20
50 外贸无锡印刷厂 50
51 贵州西众（中外合资）塑胶有限公司 50
52 中国包装进出口香河公司 5
合计 1610





Interpretation of Circular No.698

Jian Sun


Background

　In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008), whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise, so as to decide whether should pay the income tax in PRC jurisdiction. Whereas, the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises’ transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.

The promulgation of Circular No.698 Guoshuihan 2009

　On December 10, 2009, the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises, (Guoshuihan [2009] 698) .

　Provisions in Circular No.698 clearly addresses that prevent the foreign enterprises from evading income tax obligation by indirect transfer of shares of Chinese resident enterprises through arrangements like abusing the corporate governance.

　In accordance with the provisions in Circular No.698, foreign investor whose indirect transfer of Chinese residence enterprises falling into the following two catalogues:

(1) The real tax burden rate of the jurisdiction where the offshore holding company transferred is incorporated is less than 12.5%; or

(2) The jurisdiction where the offshore holding company transferred is incorporated does not acquire income tax from foreign-sourced income.

　shall submit the relevant documents as below to the local taxation bureau where the Chinese domestic enterprises being transferred located within 30 days after the execution of Share Transfer Agreement to prove the aforesaid indirect share transfer is for reasonable commercial purpose.

(1) Share Transfer Contract or Agreement.

(2) The relationship between Foreign Investors and Offshore Holding Companies transferred by Foreign Investors regarding finance, operation, purchase and sale, etc;

(3) The situation of the operation, personnel, finance, property of the offshore holding companies transferred by foreign investors;

(4) The relationship of the offshore holding companies transferred by foreign investors and Chinese domestic enterprises regarding finance, operation, purchase and sale, etc.

(5) The Explanations of reasonable commercial objectives of establishment of offshore holding companies by foreign investors.

(6)Other relevant documents required by Taxation Authorities.

　Where administrating tax authorities, upon review and examination of the documents submitted by foreign investors, deem such offshore holding company to be a vehicle incorporated for the purpose of tax evasion, it has the power to re-classify the share transfer transaction in according to the nature of economies, deny the existence of offshore holding company and impose 10% income tax to the transfer of shares after the examination by the State Administration of Taxation.

　In the second place, when non-resident enterprises transfer Chinese resident enterprises to affiliated parties in the unfair price compared to the fair and independent transaction to reduce the taxable income, tax authorities have the power to adjust the income by proper methods.

　In the third place, provisions contained in Circular 698, share transfer income refers to difference between share transfer price and share cost. Share transfer price includes all sum received by share transfer assignors. In the event of invested enterprises have non-allocated profit or various funds after tax profit drawing, the invested enterprises shall not deduct aforesaid income sum from share transfer price. Cost of shares refers to real contribution sum paid by share transfer assignor to Chinese domestic company, or transfer sum paid to original assignors in the time when assignors purchased these shares.

Influence to the Oversea IPO’s and M&A

　As the Circular 698 enforced from January 1, 2008, non-resident enterprises shall review the transfer situation of Chinese domestic enterprises to decide the next step whether to calculate and submit the Enterprise Income Tax (direct transfer) or to submit the relevant document to Local Tax Authorities in the place where Chinese domestic enterprises located (indirect transfer).


国税函 2009（698）号解读
Interpretation of Circular No.698

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