Major Tax Categories for FIEs and Foreigners

文章摘要 本文系统梳理了外商投资企业和外国人在中国经营需关注的主要税种,包括增值税、消费税、关税、营业税及企业所得税。内容涵盖各税种的纳税人认定、征税范围、税率结构、计税方式、纳税义务发生时间及征管要点,重点解析增值税一般纳税人与小规模纳税人的划分标准、专用发票管理,消费税在生产和进口环节征收的特点,关税的普通与优惠税率适用规则等。文章强调不同税种在实务中的操作差异,帮助企业准确识别税负环节、合规申报并防范税务风险,具有较高的实务参考价值。

1 Value-Added Tax


As a type of turnover tax, value-added tax (VAT) is levied on the increased value of commodities at different stages of production or circulation, or on the value-added of commodities. All enterprises and individuals engaged in the sale or import of goods or the provision of processing, repair or maintenance services in China have to pay VAT.


(a) Taxpayer


In China, VAT payers are divided into general taxpayers and small-scale taxpayers on the basis of their operation scale and accounting and auditing system, with different methods of tax computation. Small-scale taxpayers are taxpayers without a sound accounting and auditing system whose taxable value of sales is below the prescribed standards, namely Rmb1 million for taxpayers engaged in the production of goods or the provision of taxable services, and less than Rmb1.8 million for those engaged in wholesaling or retailing business. General taxpayers mainly refer to enterprises whose annual taxable sales value exceeds that of small-scale taxpayers. Small production enterprises with a sound accounting and auditing system may be classified as general taxpayers. However, individuals, non-enterprise units, and enterprises that do not regularly engage in taxable operations are classified as small-scale taxpayers even if their annual taxable sales value exceeds the standards for small-scale taxpayers.


(b) Taxable Items and Tax Rates


There are two VAT rates in China, a basic rate of 17% and a lower rate of 13%. The sale and import of the following commodities are subject to VAT at the lower rate of 13%: grains, edible vegetable oil, drinking water, heating, air-conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane, coal products for domestic use; books, newspapers and magazines; feedstuffs, chemical fertilisers, pesticides, agricultural machinery, agricultural plastic sheeting; and other commodities as specified by the state.


(c) Special VAT Invoice


General taxpayers may purchase special VAT invoices from the tax authorities. Small-scale taxpayers and non-VAT taxpayers may not purchase or use such invoices. General taxpayers selling taxable items must issue special VAT invoices to the buyer. However, for the sale of taxable items to consumers and the sale of duty-free goods or goods for export, no special VAT invoices have to be issued. It is also not mandatory to issue special VAT invoices for the sale of taxable items to small-scale taxpayers. Special VAT invoices that are not up to specifications may not be used to claim deduction or exemption for input VAT.


(d) Tax Liability and Payment Period


In the supply of goods or taxable services, the VAT liability arises on the day the taxpayer receives full payment for the transaction or obtains a payment voucher for the transaction. In the case of import goods, VAT  for the transaction. In the case of import goods, VAT liability arises on the day of customs declaration.
The payment period may be one day, three days, five days, ten days, fifteen days or one month, to be determined by the competent tax authorities based on the amount of VAT payable by the taxpayer.


2 Consumption Tax


Consumption tax is tax payable on the sales value or volume of taxable consumer goods sold in China by enterprises and individuals engaged in the production, subcontracted processing or importation of any of the following 11 items of goods: cigarettes, alcoholic drinks and alcohol, cosmetics, skin- and hair-care products, fine jewellery and precious stones, firecrackers and fireworks, gasoline, diesel oil, motor vehicle tyres, motorcycles, and small motor cars. It is levied on consumer goods on top of VAT. Consumption tax is included in the transaction price and is only payable on the production, subcontracted processing and importation of taxable consumer goods. Since consumption tax is included in the transaction price, it is not payable in the subsequent stages such as wholesaling and retailing. The tax is ultimately borne by consumers.


(a) Taxpayer
Payers of consumption tax are enterprises and individuals engaged in the production, subcontracted processing and importation of taxable consumer goods.


(b) Taxable Items and Tax Rates
Consumption tax is payable on 11 taxable items at 25 different tax rates (tax amounts), ranging from 3% to 50%. It is levied by value (ad valorem tariff) or by volume (specific duty) at the production stage; but for white spirits made from cereal and potatoes, beer and cigarettes, they are subject to consumption tax under the combination of by volume and by value. Taxable consumer goods for export are exempt from consumption tax unless otherwise stipulated by the state.


(c) Tax Liability and Payment Period
In the sale of taxable consumer goods, the consumption tax liability arises on the day the taxpayer receives full payment for the transaction or obtains a payment voucher for the transaction. In the import of goods, it arises on the day of customs declaration. The consumption tax payment period may be one day, three days, five days, ten days, fifteen days or one month, to be determined by the competent tax authorities based on the amount of consumption tax payable by the taxpayer.


3 Customs Duty


Customs duty is levied by Customs on commercial commodities or articles entering or leaving China's national boundaries or customs territories.


(a) Taxpayer
Payers of customs duty on commercial commodities are consignees of imports and consignors of exports. The former have to pay import tariffs while the latter have to pay export tariffs. Payers of customs duty on articles include: incoming passengers carrying personal luggage and articles, service attendants on different modes of transport carrying personal articles, owners of gifts and personal articles that enter China through other means, and addressees of incoming personal mail.


(b) Tariff Rates
China adopts a two-column tariff for imports: a general rate and a preferential rate. The general tariff rate applies to goods from countries and regions that have not signed reciprocal tariff agreements with China, while the preferential tariff rate applies to goods from countries and regions that have signed such agreements with China. The current average import tariff rate of China is 10.4%. For exports, tariffs range between 0% to 20%.


(c) Dutiable Value
The dutiable value of imported goods in general is their CIF price while the dutiable value of exports is their FOB price.


(d) Payment of Customs Duty
Taxpayers or their agents should make payment at designated banks within 15 days from the date of issuance of the customs duty payment notice by Customs.


4 Business Tax


Business tax is a kind of turnover tax levied on the revenue generated from the provision of taxable services, such as communications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment and other taxable services, as well as the transfer of intangible assets and the sale of immovable properties within the territory of China.


(a) Taxpayer
Payers of business tax are enterprises or individuals engaged in the provision of taxable services, transfer of intangible assets or sale of immovable properties in China.


(b) Taxable Items and Tax Rates
There are nine taxable items for business tax, ranging from 3% (for communications and transportation) to 20% (for entertainment).


(c) Tax Liability and Payment Period
The business tax liability arises on the day the taxpayer receives the full amount of business proceeds or obtains a payment voucher for the proceeds. The payment period may be five days, ten days, fifteen days or one month, to be determined by the competent tax authorities.


5 Income Tax on FIEs and Foreign Enterprises


(a) Object of Taxation
Foreign-invested enterprises (FIEs) and foreign enterprises have to pay income tax on their income derived from production, business operations and other sources within the territory of China. As Chinese 'residents', FIEs are required to bear full tax liabilities and pay income tax on all incomes derived from sources inside and outside China. However, foreign enterprises, which are not Chinese 'residents', will only bear limited tax liabilities and pay income tax on incomes derive from sources inside China.


(b) Taxpayer
FIEs established in China include Sino-foreign equity joint-venture enterprises, Sino-foreign contractual joint-venture enterprises and wholly foreign-owned enterprises. Foreign enterprises refer to foreign companies, enterprises and other economic organisations with establishments or venues engaged in production or business operations within China, as well as those which, though without establishments or venues in China, have incomes from sources within the territory of China.


(c) Taxable Items and Tax Rates
FIEs and foreign enterprises that have establishments or venues in China have to pay corporate income tax of 30% and local income tax of 3% on their incomes from production and business operations and on profits (dividends), interest, rentals, royalties and other incomes derived from sources both inside and outside China that are effectively connected with such establishments or venues. Foreign enterprises that have no establishment or venue in China but derive profits, interest, rentals, royalties and other incomes from sources in China, or although they have establishments or venues in China the said incomes are not effectively connected with such establishments or venues, have to pay income tax of 10% on such incomes.


(d) Filing of Tax Returns
Income tax on FIEs and foreign enterprises is levied on an annual basis and paid in advance in quarterly instalments. Taxpayers should file their quarterly income tax returns with the local tax authorities and pay the tax within 15 days as from the end of each quarter. They should file their annual income tax returns together with their final account statements within four months as from the end of each tax year, and make their final settlement within five months as from the end of the tax year. Any excess will be refunded and any deficiency will have to be paid. For FIEs and foreign enterprises that have no establishment or venue in China but derive incomes from profits, interest, rentals, royalties and other incomes from sources in China, and for those that do have establishments or venues in China but derive incomes that are not effectively connected with such establishments or venues, the income beneficiary should be the taxpayer and the payer should be the withholding agent. The tax should be withheld from the amount of each payment by the payer. The withholding agent should, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.


6 Individual Income Tax
Individual income tax is levied on the incomes derived from sources both inside and outside China of individuals who have domicile in China, or although without domicile have resided for one year or more in China; and on the incomes derived from sources within China of individuals not domiciled or resident in China, or individuals not domiciled but have resident in China, or individuals not domiciled but have resided in China for less than one year.


(a) Taxpayer and Tax Liability
  Resident taxpayers refer to Chinese citizens and foreign nationals residing in China. They are individuals domiciled in China (who, by reason of their permanent registered address, family or economic interests, habitually reside in China); or foreign nationals, overseas Chinese, and Hong Kong, Macau and Taiwan compatriots who have resided in China for a calendar year in a tax year. Resident taxpayers have unlimited tax liabilities and have to pay individual income tax to the Chinese government on incomes from global sources. Non-resident taxpayers refer to foreign nationals, overseas Chinese and Hong Kong, Macau and Taiwan compatriots who are neither domiciled nor resident in China; or foreign nationals, overseas Chinese and Hong Kong, Macau and Taiwan compatriots who are not domiciled in China and have resided in China for less than a calendar year in a tax year. Non-resident taxpayers have limited tax liabilities and are required to pay individual income tax to the Chinese government only on incomes from sources inside China.


(b) Taxable Items, Tax Rates and Deduction Standards
  Income from wages and salaries
Income from wages and salaries is taxed at progressive rates ranging from 5% to 45%.


Taxable income: For people working in China, the taxable income is the balance of their monthly income after deducting Rmb1,600 (the allowable deduction may be increased by the local tax bureaus depending on the living standard of each city). For personnel recruited from outside China, the taxable income is the balance of their monthly income after deducting Rmb4,000.

杨春宝一级律师简介

杨春宝一级律师,大成上海高级合伙人、资本市场部主任、国资基金研究中心主任,大成中国区私募基金专业带头人、科技与文化法律研究中心联合牵头人。执业30余年,长期从事私募基金、投融资、并购重组法律服务,尤其对对赌研究颇深且具有非常丰富的实战经验,并专注于金融机构股权投资业务。2004年起多次入选The Legal 500"私募基金"和"公司与商业"等境内外各类律师榜单,代理的中国法院首例适用外国法律审理外国公司的董事损害小股东权益纠纷案入选上海高院发布的《上海法院域外法查明典型案例》和威科先行"要案头条"。入选上海涉外法律人才库、上海市司法局鼎新法治人才库、上海国有企业改制法律顾问团,具有上市公司独立董事任职资格,系多家知名高校的兼职教授或兼职研究生导师及上海市商务委跨国经营人才培训班讲师。出版《私募股权投资基金风险防控操作实务》等16本投融资法律专著。了解更多

常见法律问题

增值税一般纳税人和小规模纳税人如何区分?

增值税纳税人根据经营规模及会计核算健全程度分为一般纳税人和小规模纳税人。小规模纳税人是指会计核算不健全、年应税销售额低于规定标准的企业,例如从事货物生产或提供应税劳务的纳税人年销售额低于100万元,从事批发或零售的纳税人年销售额低于180万元。一般纳税人主要指向年应税销售额超过小规模纳税人标准的企业。生产性小微企业即使销售额未达标,只要会计核算健全,也可以申请认定为一般纳税人。但个人、非企业单位以及不经常发生应税行为的企业,即便销售额超过标准,仍按小规模纳税人管理。两类纳税人的计税方法差异显著:一般纳税人可凭合法扣税凭证抵扣进项税额,按销项税额减去进项税额计算应纳税额;小规模纳税人通常实行简易计税,按销售额乘以征收率缴纳,不得抵扣进项税额。在发票使用上,一般纳税人可以向税务机关领购专用增值税发票,并在销售应税项目时向购买方开具;小规模纳税人不得领购和开具专用发票,如购买方需要抵扣,须由税务机关代开。实务中,企业应根据自身经营规模、客户需求及会计核算能力合理选择纳税人身份,并注意销售额标准随政策调整可能变化,应持续关注最新规定。关联交易和集团化经营的企业还需统筹各实体的纳税人身份安排,避免因身份选择不当导致税负增加或丧失抵扣权益。

消费税的征收范围和计税方式有什么特点?

消费税是对特定消费品在特定环节征收的流转税,其征收范围限于国家列举的应税消费品,主要包括烟、酒及酒精、化妆品、护肤护发品、贵重首饰及珠宝玉石、鞭炮焰火、汽油、柴油、汽车轮胎、摩托车、小汽车等十一类商品。消费税是在增值税基础上额外征收的,具有宏观调控和引导消费的功能。其计税方式灵活,实行从价定率、从量定额以及复合计税三种模式。从价定率适用于大部分应税消费品,以销售额为计税依据按比例税率征收;从量定额适用于汽油、柴油等以销售数量为计税依据的消费品;复合计税则同时适用从价和从量,例如粮食白酒、薯类白酒、啤酒和卷烟等,即在按数量定额征收的基础上,再按销售额计征一定比例税额。消费税只在生产、委托加工和进口环节缴纳,批发和零售环节一般不再重复征收,但特定消费品除外,税款最终由消费者负担。消费税税率档次较多,从3%到50%不等,不同消费品税负差异大。企业应准确识别所经营产品是否属于应税消费品,正确适用对应税率和计税方式。委托加工应税消费品时,由受托方在向委托方交货时代收代缴税款,但受托方为个人的除外。进口应税消费品于报关进口时由海关代征。出口应税消费品可按规定享受免税政策。实务中,企业须特别关注复合计税下从价部分计税价格的确定,以及关联方交易价格是否公允,避免因计税依据不合理引发税务机关调整。

中国关税的税率形式和完税价格如何确定?

关税是对进出我国关境的货物和物品征收的税种,实行进出口双向征收。进口关税的纳税人一般为进口货物的收货人,出口关税的纳税人为出口货物的发货人;携带个人物品入境的旅客、邮递物品收件人等也属于关税纳税义务人。中国对进口货物采用复式税率,即普通税率和优惠税率两栏。普通税率适用于未与我国签订互惠关税协定的国家或地区的进口货物;优惠税率适用于与我国签订互惠关税协定的国家或地区的进口货物。实践中,绝大多数贸易伙伴与我国签有互惠协定,因此优惠税率更为常用。当前我国进口关税平均税率约为10.4%,出口关税税率在0%至20%之间,具体品目适用税率以海关税则为准。关税的完税价格是计算关税的依据,进口货物一般以到岸价格(CIF)为完税价格,包括货价、货物运抵我国境内输入地点起卸前的运输及其相关费用、保险费;出口货物一般以离岸价格(FOB)为完税价格。完税价格需经海关审核确定,当申报价格不符合成交价格条件或明显偏低时,海关可依法估定完税价格。纳税义务人应在海关填发税款缴款书之日起十五日内,到指定银行缴纳税款。逾期缴纳的,海关将按日加征滞纳金。对于进口货物,海关在货物放行前征收关税和进口环节海关代征税。实务中,企业应如实申报商品归类、完税价格和原产地,并妥善保存合同、发票、运输单据等资料,以支持价格申报的合理性。同一商品因原产地不同可能适用不同税率,企业应准确判断原产地规则,必要时可申请预裁定以增强确定性。

以上内容仅供参考,不构成法律意见。如需专业法律服务,请联系杨春宝一级律师:chambers.yang@dentons.cn

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