| 国务院法制办、财政部、国家税务总局负责人就《中华人民共和国企业所得税法实施条例》有关问题答记者问3 |
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| 2008-01-10 14:42 文章来源：中国税务网 |
| 文章类型：转载 内容分类：其它 |
问：实施条例在特别纳税调整方面作了哪些具体规定？
Q: What specific provisions for the adjustments to tax accounting are given by the Implementation Regulations?
答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定征收、防范受控外国企 业避税、防范资本弱化、一般反避税条款，以及对补征税款加收利息等方面作了明确规定。其中，对进行特别纳税调整需要补征税款的，规定按照税款所属纳税年度与补税期间同期的人民币贷款基准利率加 5个百分点计算加收利息；对企业按照企业所得税法和实施条例的规定提供有关资料的，可以只按照税款所属纳税年度与补税期间同期的人民币贷款基准利率计算加收利息。
With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations (CFC), thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes. Among others, where the taxpayer does not provide the required information and the tax authorities make the adjustments, the interest payable is computed by reference to the RMB base lending rate plus 5% in the same tax period in which the additional interests are payable. Where the taxpayer provides that required information in accordance with the Implementation Regulations, interest is payable by reference to the RMB base lending rate but additional interest on overdue tax will not be collected.
问：为什么实施条例没有对汇总纳税和合并纳税的具体办法作出规定？
Q: What detailed provisions for the finalization of income tax and the filing of consolidated income tax returns are given by the Implementation Regulations?
答：企业所得税法第五十条和第五十一条分别规定，居民企业在中国境内设立不具有法人资格的营业机构，应当汇总纳税；非居民企业在中国境内设立两个或者两个以上机构、场所的，经税务机关审核批准 ，可以选择由其主要机构、场所汇总纳税。由此，可能出现地区间税源转移问题，各界都非常关注。
由于税源转移处理属于地方财政分配问题，实施条例不宜规定得过细，授权汇总纳税的具体办法由国务院财政、税务主管部门另行制定。实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配”的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。
Articles 50 and 51 of the PRC EIT Law provide that where the resident enterprises set up different branches, the taxpayer shall file a consolidated income tax return; where the non-resident has set up two or more branches, the non-resident taxpayer can choose to file the consolidated tax return at its principle branch, subject to the approval from the tax authorities. Accordingly, the issue of shifting tax revenue from one area to another may arise and everyone is concerned about this. Since shifting tax revenue among different areas is a matter of allocating tax revenue among local governments. It is not proper for the Implementation Regulations to give details about the allocation. After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation. (Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).
企业所得税法第五十二条规定，除国务院另有规定外，企业之间不得合并缴纳企业所得税。考虑到企业所得税法实行了法人税制，企业集团内部的母子公司原则上应独立纳税，合并纳税应从严掌握，这样也 有利于减缓地区间税源转移问题。因此，没有在实施条例中规定合并纳税的范围和条件，对个别确需合并纳税的，由国务院今后根据实际情况再作具体规定。
Article 52 of the EIT Law provides that enterprises cannot declare group tax returns except that the State Council makes orders to the contrary. The holding company and the subsidiaries within the same group of companies should declare and pay income tax separately and that will help ease the migration of taxpayers and shift of tax revenues among different regions and cities. The State Council will formulate policies for the filing of group tax returns in accordance with the actual situations.
问：为什么实施条例没有对过渡性税收优惠政策作出规定？
Q: Why the provisions for tax preferential policies during the transitional period are not given by the implementation Regulations?
答：为了保持税收优惠政策的连续性，企业所得税法第五十七条规定了对原依法享受低税率和定期减免税优惠的老企业，法律设置的发展对外经济合作和技术交流的特定地区内，以及国务院已规定执行上述 地区特殊政策的地区内新设立的国家需要重点扶持的高新技术企业、国家已确定的其他鼓励类企业，实行过渡性税收优惠政策。考虑到这些过渡性税收优惠政策内容较多，而且属于过渡性措施，为保证实施 条例的稳定性，由国务院根据企业所得税法的有关规定另行规定比较妥当，因此实施条例没有对此作具体规定。
A: To implement the tax preferential policies in a consistent way, article 57 of the EIT Law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period: the taxpayers that are entitled to low tax rate and tax exemption or tax reduction; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi-tech enterprises that are created in the special zones and receiving the primary support from the State, and other enterprises which the State have confirmed to be falling under the encouraged category. In view of the fact that the scope of the tax preferential policies is quite wide and that the policies are transitional measures, the Implementation Regulations do not set out the specific provisions for this.
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