合伙企业税收政策分析.pptxVIP

CCH外资合伙企业研讨会Investing in Partnerships in China 2010 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 payer1) 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 clear2) 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/A1) 中外合资/合作,董事会决定提取比例JVs: rates are determined by the Board of Directors2) 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 Legal-person Status被投资企业生产经营所得Operating income derived by invested entity1) 企业合伙人缴纳企业