外资有限合伙企业税务分析与规划ppt课件.pptVIP

1 1 外资有限合伙企业税务分析与规划Foreign Invested Liability Partnership EnterprisesTaxation Analysis and Planning通力律师事务所Llinks Law Offices2010年1月January 2010 CCH外资合伙企业研讨会Investing in Partnerships in China 2010  2 目录Table of Content 备受关注的外资有限合伙－外资进入中国内地的新篇章 Foreign Invested Limited Partnership Enterprises (“FI LPEs”) - A new chapter for foreign investment in Mainland China 合伙企业在中国内地要缴纳什么税? How is a partnership taxed in Mainland China? 现行合伙企业所得税主要规定 Current major income tax rules on a partnership 有限合伙所得税政策的地方实践 Local practices on income taxes on LPEs 外资有限合伙架构下的所得税分析 Analysis on income taxes under the structure of a FI LPE 地方税收政策以及财政扶持的性质界定Nature of local tax policies and financial subsidies 外资有限合伙典型案例 Case study on a typical FI LPE structure 3 备受关注的外资有限合伙－外资进入中国内地的新篇章FI LPEs – A New Chapter for Foreign Investment in Mainland China 　企业类型 Forms 项目Items 外资有限合伙企业 FI LPE 非法人型中外合作企业 Cooperative Joint Venture (“CJV”) with Non-legal-person Status 法人型外商投资企业 Foreign Invested Enterprise (“FIE”) with Legal-person Status 企业本身是否为企业所得税纳税实体? Is the entity a corporate income tax (“CIT”) payer? 透明体,非企业所得税纳税实体 A look-through entity, not a CIT payer 1) 原可选择成为纳税实体或透明体; 现无明确规定 Previously, may choose to be either a CIT payer or a look-through entity, while currently not clear 2) 目前在实践中仍允许选择为透明体 In practice, could be a look-through entity 企业所得税纳税人,税率一般为25% A CIT payer, generally pays CIT at 25% 企业所得税后三项基金提取 Appropriation of three funds after CIT 不适用 N/A 1) 中外合资/合作,董事会决定提取比例 JVs: rates are determined by the Board of Directors 2) 外商独资：储备基金为税后利润10%, 累计额为公司注册资本的50%以上的,可不提取 Wholly foreign owned enterprises: 10% of after-tax profit as reserve fund, no further appropriation if the accumulated reserve fund is no less than 50% of registered capital 4 备受关注的外资有限合伙－外资进入中国内地的新篇章(续)FI LPE – A New Chapter for Foreign Investment in Mainland China (Cont’d) 投资者(企业)的各类所得 Income derived by enterprise investors 外资有限合伙企业 FI LPE* 非法人型中外合作企业 CJV with Non-legal-person Status 法人型外商投资企业 FIE with Leg