合伙企业税收政策分析课件

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*, 2010,通力律师事务所版权所有 保留一切权利, 2010,通力律师事务所版权所有 保留一切权利,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,合伙企业税收政策分析课件,1,2,2,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 2010,22外资有限合伙企业税务分析与规划Foreign In,2,3,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目录Table of Content备受关注的外资有限合,3,4,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FI L,4,5,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 (Contd),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 entity,1),企业合伙人缴纳企业所得税,CIT applies to enterprise partners,2),境内合伙人：,25%,企业所得税,(,纳入利润表,)/,不缴纳企业所得税,?,Chinese partner: CIT at 25% (put into P/L)/no CIT?,3),外国合伙人：,25%,企业所得税,/10%,预提所得税,?,Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%?,1),不分所得项目统一计算应纳税所得额,Taxable income calculated on an overall basis,2),如果选择“先分后税”,If “Allocating before Taxing”,-,境内投资者：,25%,企业所得税,(,纳入利润表,),Chinese party: CIT at 25% (put into P/L),-,外国投资者：,25%,企业所得税,/10%,*,*,预提所得税,Foreign party: CIT at 25%/WHT at 10%,1),不分所得项目统一计算应纳税所得额,Taxable income calculated on an overall basis,2),境内投资者： 不缴纳企业所得税,Chinese party: no CIT,3),外国投资者：,10%,*,*,预提所得税,Foreign party: withholding tax (“WHT”) at 10%,被投资企业对外投资取得股息、红利所得,*,*,Dividends derived by invested entity,投资者转让被投资企业出资所得,Capital gain (share transfer),derived by investors,1),境内合伙人：,25%,企业所得税,(,纳入利润表,),Chinese partner: CIT at 25% (put into P/L),2),外国合伙人,: 10%,*,*,预提所得税,Foreign partner: WHT at 10%,1),境内投资者：,25%,企业所得税,(,纳入利润表,),Chinese party: CIT at 25% (put into P/L),2),外国投资者：,10%,*,*,预提所得税,Foreign party: WHT at 10%,1),境内投资者：,25%,企业所得税,(,纳入利润表,),Chinese party: CIT at 25% (put into P/L),2),外国投资者：,10%,*,*,预提所得税,Foreign party: WHT at 10%,*:,现行合伙企业的税收法规主要适用于个人合伙人,对于合伙人是法人和其他组织的则只规定缴纳企业所得税,但未明确如何计算。,Current tax rules regarding partnership enterprises mainly focuses on individual partners. It is only stipulated that a partner who is legal person or other organization is subject to CIT. However, there lacks detailed rules on how to assess the CIT.,*:,对于,对外国企业或者个人在中国境内设立,能否设立,以投资为主要业务的合伙企业,暂未有明确规定。,It is still not clear whether a foreign enterprise or individual may establish in China a LPE that is mainly engaged in investment business.,*:,可以适用协定税率。,May apply for treaty preferential treatments.,5备受关注的外资有限合伙外资进入中国内地的新篇章(续)F,5,6,合伙企业在中国内地要缴纳什么税,?How is a Partnership Taxed in Mainland China?,营业税,Business Tax (“BT”),增值税,Value-added Tax (“VAT”),土地使用税,Land Use Tax,房产税,Real Estate Tax,合伙企业不是所得税的纳税主体,Partnership is not a income taxpayer,“,先分后税,”,即合伙人各自纳税,“,Allocating before taxing,”, i.e. income taxes paid by partners,财产税,Property Taxes,流转税,Turnover Taxes,所得税,Income Taxes,结论：合伙企业与其他组织税收上的区别主要体现于所得税方面,Conclusion:,Income tax rules on partnership differ from other categories of organizations,6合伙企业在中国内地要缴纳什么税?How is a Par,6,7,现行合伙企业所得税主要规定,Current Major Income Taxes Rules on a Partnership,个人所得税,IIT,(Individual Income Tax),企业所得税,CIT,(Corporate Income Tax),关于合伙企业合伙人所得税问题的通知,(,财税,2008159,号,),Caishui 2008 No. 159,关于调整个体工商户个人独资企业和合伙企业个人所得税税前扣除标准有关问题的通知,(,财税,200865,号,),Caishui 2008 No. 65,关于,关于个人独资企业和合伙企业投资者征收个人所得税的规定,执行口径的通知,(,国税函,200184,号,),Guoshuihan 2001 No. 84,关于个人独资企业和合伙企业投资者征收个人所得税的规定,(,财税,200091,号,),Caishui 2000 No. 91),关于合伙企业合伙人所得税问题的通知,(,财税,2008159,号,),Caishui 2008 No.159),7现行合伙企业所得税主要规定Current Major I,7,8,现行税法下有限合伙所得税处理,Income Taxes Treatments of a LPE under the Current Tax Regime,基本原则,Principles,“,先分后税,”,的原则,Allocating before taxing,合伙企业以每一个合伙人为纳税义务人,Income tax paid by partner of the partnership enterprise,适用税率,Applicable Tax Rates,合伙企业合伙人是自然人的,缴纳个人所得税,IIT paid by individual partners,-,生产经营所得比照“个体工商户的生产经营所得” 计征个人所得税,(5%-35%),Operating incomes are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households”,-,通过合伙企业对外投资分回利息、,股息比照“利息、股息、红利”,计征个人所 得税,(20%),Interests and dividends obtained from the invested entity through the partnership are taxed at 20%,合伙人是法人和其他组织的,缴纳企业所得税,(25%),CIT paid by partners with legal-person status or other organizations (25%),8现行税法下有限合伙所得税处理Income Taxes T,8,9,现行税法下有限合伙所得税处理(续),Income Taxes Treatments of a LPE under the Current Tax Regime(Contd),应纳税所得额的计算,Calculation of taxable income,=,收入总额,成本,/,费用,损失,= Total income Costs / Expenses Loss,年度亏损可以在五年内弥补,Losses may be carried forward for 5 years,合伙人应纳个人所得税税款,按年计算,分月或者分季预缴年度终了后,3,个月内汇算清缴,IIT payable by each partner shall be calculated on annual basis and paid on a monthly or quarterly basis. Final settlement shall be made within three months after the end of each tax year.,9现行税法下有限合伙所得税处理(续)Income Taxe,9,10,现行税法下有限合伙所得税处理,(,续,)Income Taxes Treatments of a LPE under the Current Tax Regime (Contd),现行税法下有限合伙所得税处理主要问题,现行合伙企业税制落后于合伙企业发展,Major issues on prevailing tax regimes of a LPE,currently tax legislation on partnerships is behind the development of partnership,仅适用于民事合伙,only applicable to civil partnerships,集中于个人,mainly focus on individuals,没有充分考虑到有限合伙组织形式,did not comprehensively consider the LPE structure,没有考虑到外资进入问题,did not consider the foreign investment in partnership structure,展望：,随着越来越多的企业采用合伙企业组织形式,各地在此方面可能会制定一些更为明确的,法律规定,With more and more enterprises established in the form of partnerships, more related regulations and rules will be issued in this regard,10现行税法下有限合伙所得税处理(续)Income Tax,10,11,有限合伙所得税政策的地方实践,上海,Local Practices on Income Taxes on LPEs Shanghai,适用对象：股权投资企业和股权投资管理企业,Applicable entities: Equity Investment Enterprises and Equity Investment Management Enterprises,地方政策,Local policies,执行有限合伙企业合伙事务的自然人普通合伙人,按“个体工商户的生产经营所得”应税项目,适用,5%-35%,的五级超额累进税率,计征个人所得税,An individual who acts as a General Partner (“GP”) of LPE should be subject to IIT as “income from production, operation derived by industrial and commercial households”, the applicable progressive rates are from 5% to 35%,不执行有限合伙企业合伙事务的自然人有限合伙人,其从有限合伙企业取得的股权投资收益,按“利息、股息、红利所得”项目计征,20%,个人所得税,An individual who acts as a Limited Partner (“LP”) of LPE should be subject to IIT as “interests and dividends income”, the applicable IIT rate is 20%,11有限合伙所得税政策的地方实践上海Local Pra,11,12,有限合伙所得税政策的地方实践,上海,(续,)Local Practices,on Income Taxes on LPEs Shanghai (Contd),主要财政扶持,Major Local Financial Subsidies,适用对象,Applicable Entities,具体内容,Details,股权投资管理企业,Equity Investment Management Enterprises,- 500,万,(,募集资金达到,10,亿元的,),5 million (1 billion = fund 3 billion),- 1000,万,(,募集资金达到,30,亿元的,),10 million (3 billion = fund =5 billion),-,其他,Others,投资于浦东新区国有企业、高科技企业和中小企业或新区鼓励发展的其他新兴产业项目的股权投资企业,Equity investment enterprises investing in state-owned enterprises, high-tech enterprises, mid-scale/small-scale enterprises, or new developed industrial projects that are encouraged by Pudong New Area,所获投资收益形成的新区地方财力,按,50%,的标准奖励该股权投资企业,50% of local financial revenue,在陆家嘴功能区和张江功能区办公的股权投资企业,Equity investment enterprise located in Lujiazui Functional Area or Zhangjiang Functional Area,租赁办公用房的,按实际租赁面积,给予,500,元,/,平方米,/,年的房租补贴；购买自用办公用房的,按购房房价给予,1.5%,的补贴,Lease of office: 500/square meter x actual area / year,Acquisition of office for self-use: 1.5% x acquisition price,注：上述政策执行到,2010,年,12,月,31,日止,且可能根据企业有所不同,Note: The above policies are to be implemented till 31 Dec 2010, may vary among enterprises,12有限合伙所得税政策的地方实践上海(续)Local P,12,13,有限合伙所得税政策的地方实践,北京,Local Practices,on Income Taxes on LPEs Beijing,适用对象：股权投资基金和股权投资管理企业,Applicable entities: Equity Investment Funds and Equity Investment Management Enterprises,地方政策,Local policies,合伙制股权基金中个人合伙人取得收益,按照“利息、股息、红利所得”或“财产转让所得”项目征收,20%,个人所得税,Income derived by an individual LP shall be taxed as “interests and dividends income” or “property transfer income”,合伙制股权基金从被投资企业获得的股息、红利等投资性收益,属于已缴纳企业所得税的税后收益,该收益可按照合伙协议约定直接分配给法人合伙人,其企业所得税按有关政策执行,Where investment profit such as dividend income derived by a partnership and is subsequently distributed to a legal person partner pursuant to partnership agreement, the investment income is regarded as after-tax profit and taxed in accordance with CIT regimes,13有限合伙所得税政策的地方实践北京Local Prac,13,14,有限合伙所得税政策的地方实践,北京(续),Local Practices,on Income Taxes on LPEs Beijing (Contd),主要财政扶持,Major Subsidies,适用对象,Applicable entities,具体内容,Details,主要财政扶持,Major Financial Subsidy,连续聘用,2,年以上的高级管理人员,Senior management employed for 2 consecutive years,购买商品房、汽车或参加专业培训的,按其上一年度所缴个人工薪收入所得税地方留成部分的,80%,予以奖励,Subsidy,equivalent to the 80% of local IIT revenue in the previous year, on the purchase of commodity residential property, automobile or specialty training,高级管理人员,Senior management,股权、期权奖励,在计征个人所得税时给予优惠,Preferential IIT treatment on stock or option awards,主要税收豁免,Major Tax Concessions,合伙企业及其职工,Partnership and employees,不超过职工工资总额,20%,的比例为职工缴存的住房公积金可税前扣除并免征个人所得税,职工按不超过其工资总额,20%,的比例缴存的住房公积金免征个人所得税,Housing fund that is paid for an employee may be exempted from the employees IIT to the extent that the housing fund is no more than 20% of the employees total salary. Housing fund that is paid by an employee is exempted from the employees IIT liability to the extent that the fund is no more than 20% of the employees total salary,注：上述政策执行到,2013,年,1,月,1,日止,且可能根据企业有所不同。,Note: The above policies are to be implemented till 1 Jan 2013, may vary among enterprises,14有限合伙所得税政策的地方实践北京(续)Local P,14,15,有限合伙所得税政策的地方实践,天津,Local Practices,on Income Taxes on LPEs,Tianjin,适用对象：有限合伙企业,Applicable entity: LPEs,税收政策,Local policies,合伙人是法人和其他组织的,按有关政策规定缴纳企业所得税,Partner with legal-person status shall pay CIT,不参与执行业务的有限合伙自然人取得的股权投资收益,按“利息、股息、红利所得”计征,20%,个人所得税,在有限合伙企业注册地税务机构缴纳,Income derived by an individual who does not act as a managing partner of LPE shall be subject to IIT as “Income of interest and dividend” with a tax rate of 20%. The IIT should be settled with the tax authority in-charge of the partnership,自然人普通合伙人,既执行合伙业务又为基金的出资人的,取得的所得能划分清楚时,对其中的投资收益或股权转让收益部分,税率适用,20%,An individual GP who is also investor may pay 20% on the investment income and share transfer gain, to the extent that such income is clearly identified,法人合伙人分得的生产经营所得和其他所得,可在合伙企业注册地地税局缴纳企业所得税,;,或到法人合伙人投资者所在地缴纳企业所得税,A legal person may choose to settle taxes on operating and other income with the tax authority where the partnership is registered, or with the tax authority of where the partner is located.,15有限合伙所得税政策的地方实践天津Local Prac,15,16,有限合伙所得税政策的地方实践,天津(续),Local Practices,on Income Taxes on LPEs,Tianjin (Contd),适用对象,Applicable Entities,具体内容,Details,主要财政扶持,Major Local Financial Subsidies,基金连续聘用,2,年以上的高级管理人员,Senior management employed by a fund for 2 consecutive years,第一次购买商品房、汽车或参加专业培训的,按其缴纳的个人所得税地方分享部分给予奖励,Subsidy, equivalent to the local IIT revenue on the first purchase of a commodity residential property, automobiles or specialty training.,基金管理机构,Fund Management Enterprises,前两年全额奖励营业税地方分享部分,后三年减半奖励营业税地方分享部分,Subsidy equivalent to 100% local BT revenue in the first two years, and 50% local BT revenue in the subsequent three years,前两年全额奖励企业所得税地方分享部分,后三年减半奖励企业所得税地方分享部分,Subsidy equivalent to 100% local CIT revenue in the first two years, and 50% local CIT revenue in the subsequent three years,对基金管理机构购建、租赁办公用房提供一定补贴,Subsidy on the fund managers acquisition or lease of its office,股权投资基金,Equity Investment Fund,股权投资基金投资于天津的企业或项目,按项目退出或获得收益后形成的所得税地方分享部分的,60%,给予奖励,Subsidy, equivalent to 60% local CIT revenue provided that the project is located in Tianjin,主要税收豁免,Major Tax Concessions,基金管理机构,Fund Management Enterprises,购建新的自用办公房产免征契税,并免征房产税三年,Exempted from Deed Tax on its acquisition of new self-used offices,and Real Estate Tax for three years,注：上述政策执行到,2012,年,12,月,31,日止,且可能根据企业有所不同,Note: The above policies are to be implemented till 31 Dec 2012, may vary among enterprises,16有限合伙所得税政策的地方实践天津(续)Local P,16,17,有限合伙所得税政策各地实践汇总,Summary of Local Practices on Income Taxes on LPEs,合伙人类型,Partners,上海,Shanghai,北京,Beijing,天津,Tianjin,个人有限合伙人,Individual LP,不执行有限合伙企业合伙事务的自然人有限合伙人,其从有限合伙企业取得的股权投资收益,按“利息、股息、红利所得”项目计征,20%,个人所得税,An individual LP pays IIT at 20%,取得收益按照“利息、股息、红利”所得”或“财产转让所得”项目征收,20%,个人所得税,Each partner is subject to IIT at 20%,有限合伙人按照“利息、股息、红利所得”或“财产转让所得”项目征收个人所得税,税率适用,20%,An individual LP pays IIT at 20%,个人普通合伙人,Individual GP,执行有限合伙企业合伙事务的自然人普通合伙人,按“个体工商户的生产经营所得”应税项目,适用,5%-35%,的五级超额累进税率,计征个人所得税,An individual GP pays IIT at the progressive rates from 5% to 35%,自然人普通合伙人,既执行合伙业务又为基金的出资人的,取得的所得能划分清楚时,对其中的投资收益或股权转让收益部分,税率适用,20%,An individual GP who is also investor may pays IIT at 20% on the investment income and share transfer gain, to the extent that such income is clearly identified,17有限合伙所得税政策各地实践汇总Summary of L,17,18,有限合伙所得税政策各地实践汇总,(,续,)Summary of Local Practices on Income Taxes on LPEs (Contd),合伙人类型,Partners,上海,Shanghai,北京,Beijing,天津,Tianjin,法人有限合伙人,Legal-person LP,无,No,合伙制股权基金获得的股息、红利等投资性收益,属于已缴纳企业所得税的税后收益,该收益可按照合伙协议约定直接分配给法人合伙人,其企业所得税按有关政策执行,Where investment income such as dividends derived by a partnership and is subsequently distributed to a legal person partner, the investment income is regarded as after-tax profit and could be taxed in accordance with CIT regimes.,合伙人是法人和其他组织的,按有关政策规定缴纳企业所得,A partner with legal-person status pays CIT,法人普通合伙人,Legal-person GP,无,No,18有限合伙所得税政策各地实践汇总(续)Summary o,18,19,外资有限合伙架构下的所得税分析,Analysis on Income Tax under the Structure of a FI LPE,外国企业合伙人如何在中国内地纳税,?How does a foreign enterprise partner pay tax in China?,企业所得税,? CIT?,预提所得税,? WHT?,外国企业合伙人来源于合伙企业所得有哪些,? What kind of incomes will be derived by a foreign enterprise partner?,生产经营所得,(,营业收入,)? Operating income?,投资收益,(,利息、股息、红利,)? Investment income (interests and dividends)?,出资转让所得,? Capital gain on transfer of investment ?,该外国企业合伙人是否在中国有常设机构,?Does the foreign enterprise partner constitute a,Permanent Establishment (“PE”),in China?,税收协定关于,常设机构的概念,Definition of a PE,under Treaties,企业进行全部或部分营业的固定场所,Fixed place of business through which the business of an enterprise is wholly or partly carried on.,缔约国一方企业通过雇员或其他人员,在缔约国另一方为同一项目或相关联的项目提供劳务,包括咨询劳务,仅以在任何十二个月,(,或一个公历年度,),中连续或累计超过六个月的为限。,The furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than 183 days within any twelve month period.,19外资有限合伙架构下的所得税分析Analysis on,19,20,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 (Contd),外国个人合伙人如何在中国内地纳税,?,How does a foreign individual partner pay income taxes in China?,合伙企业合伙人是自然人的,缴纳个人所得税,Individual partner pays IIT,-,生产经营所得比照 “个体工商户的生产经营所得” 计征个人所得税,(5%-35%),Operating income are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households”,-,通过合伙企业对外投资分回利息、股息比照“利息、股息、红利”计征个人所得税,(20%),Interests and dividends obtained from the invested entity through the partnership are taxed at 20%,20外资有限合伙架构下的所得税分析Analysis on,20,21,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 (Contd),投资者的各类所得,Income derived by enterprise investors,企业合伙人适用企业所得税,*,Enterprise Partners - CIT,个人合伙人适用个人所得税,Individual Partners - IIT,被投资企业生产经营所得,Operating income,derived by invested entity,1),境内合伙人：,25%,企业所得税,(,纳入利润表,)/,不缴纳企业所得税,?,Chinese partner: CIT at 25% (put into P/L)/no CIT?,2),外国合伙人：,25%,企业所得税,/10%,预提所得税,?,Foreign partner: CIT at 25%/withholding tax (“WHT”) at 10%?,生产经营所得比照 “个体工商户的生产经营所得” 计征个人所得税,(5%-35%),Operating income are taxed at 5%- 35%, with reference to those on “income from production, operation derived by industrial and commercial households,”.,被投资企业对外投资取得股息、红利所得,*,*,Dividends derived by invested entity,通过合伙企业对外投资分回利息、股息比照“利息、股息、红利”计征个人所得税,(20%),Interests and dividends obtained from the invested entity through the partnership are taxed at 20%.,投资者转让被投资企业出资所得,Capital gain (share transfer),derived by investors,1),境内合伙人：,25%,企业所得税,(,纳入利润表,),Chinese partner: CIT at 25% (put into P/L),2),外国合伙人,: 10%,*,*,预提所得,税,Foreign partner: WHT at 10%,个人所得税,20%,IIT 20%,*:,现行合伙企业的税收法规主要适用于个人合伙人,对于合伙人是法人和其他组织的则只规定缴纳企业所得税,但未明确如何计算。,Current tax rules regarding partnership enterprises mainly focuses on individual partners. It is only stipulated that a partner, who is legal person or other organization, is subject to CIT. However, there lacks of detailed rules on how to assess the CIT.,*:,对于,对外国企业或者个人在中国境内设立,能否设立,以投资为主要业务的合伙企业,暂未有明确规定。,It is still not clear whether a foreign enterprise or individual may establish in China a LPE that is mainly engaged in investment business.,*:,可以适用协定税率。,May apply for treaty preferential treatments.,21外资有限合伙架构下的所得税分析Analysis on,21,22,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,中央税,指征税收入全部属于中央财政的税收。如关税、海关代征的增值税、消费税、,中央企业的所得税等,Central Tax,means taxes of which the revenue fully flows to the central government, such as customs duty, VAT collected by customs, consumption tax and CIT on central enterprises, etc,地方税,指征税收入全部属于地方财政的税收。如营业税、土地增值税、城镇土地使用税、房产税等,Local Tax,means taxes of which the revenue fully flows to local governments, such as BT, land appreciation tax , urban land use tax, etc,中央和地方共享税,指征税收入部分属于中央财政、部分属于地方财政的税收。如企业所得税,(,中央,60%,地方,40%),、个人所得税,(,中央,60%,地方,40%),、增值税,(,中央,75%,地方,25%),等,Shared Tax means taxes of which the revenue should be allocated between the central and local governments, such as CIT (Central Government: 60%, Local Government: 40%) , IIT (Central Government: 60%, Local Government: 40%), VAT (Central Government: 75%, Local Government: 25%), etc,从目前的税收实践看,适用地方财政返还、地方财政扶持政策的主要为增值税、营业税、企业所得税和个人所得税,In practice, the major taxes revenue related to local financial subsidies are VAT, BT, CIT and IIT,22地方税收政策以及财政扶持的性质界定Nature of,22,23,地方税收政策以及财政扶持的性质界定,(,续,)Nature of Local Tax Policies and Financial Subsidies (Contd),企业所得税法,“CIT Law”,第二十九条,民族自治地方,的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分,可以决定减征或者免征。自治州、自治县决定减征或者免征的,须报省、自治区、直辖市人民政府批准,。,Article 29,The autonomous authority of ethnic autonomous locality,may decide on the reduction or exemption of the portion of CIT shared by the localit