Inventory Some Hot Spots Foreign Tax Preferential Policies

　　 Temporary exemption from business tax

Jianye district tax service hall came to a taxpayer who opened the construction industry invoice. Generally, it was a great pleasure to open the ticket to get the project money, but the man looked very upset. The hall leader took the initiative to communicate with him. Originally, the unit received an invitation from an overseas construction industry project. The amount of the project was about 1 hundred million, which was a big project for them. However, if the expatriate staff leave the country and consider the relevant taxes and fees, the expected cost is higher and the profits are limited, they are considering whether to take the single business. The monitor immediately took him to the counselling area to find out the relevant preferential policies and print it to him.

According to the third provision of the Ministry of finance, the State Administration of Taxation on the tax exemption policy on personal financial products and other business tax (fiscal and tax [2009]111 number), the business tax of the construction industry, cultural and sports industry (except for broadcasting) in the territory of People's Republic of China (hereinafter referred to as "domestic units") is temporarily exempt from business tax.

Therefore, the unit's taxable income of 100 million yuan in construction industry belongs to "domestic units providing overseas construction labor services", temporarily exempt business tax and additional tax of 3 million 360 thousand yuan. For this preferential policy, the taxpayer said "too good!" so we will go out to the overseas business will be much less concerned. This is a good policy that the government supports and encourages us to go out. I hope this policy will become more and more. We will become more and more energetic and strive to open up a new market abroad.

　 Overseas branches: income tax may be limited. Credit

A large enterprise group in a district invested in Singapore to set up an overseas branch. Financial manager Zhang manager went to the tax authorities to consult the tax policy on overseas branches.

Li Xiaoli, a foreign tax policy expert in the law department, said to Zhang, "there are many preferential tax policies for overseas branches, including: the operating profits of domestic enterprises from overseas branches. The income tax paid on overseas business profits can be exempted from the total amount of tax payable within and outside the enterprises; and the resident enterprises should invest and earn interest and interest on dividends, dividends and other equity interests from abroad. rent The interest withholding tax withheld from overseas, such as royalties and property transfer, and dividends and dividends from foreign enterprises that share more than 20% (including 20%) shares from its direct or indirect shareholding form, shall be deducted from the total amount of the gross domestic and foreign taxes payable by the domestic enterprises. The above part of the excess credit limit can be offset in the next 5 years with the balance of the annual tax credit limit.

Zhang is not familiar with the foreign tax policy. If he listens to Xiao Li, he has the bottom of his mind. He records the preferential policies seriously, and receives a compilation of foreign tax policies compiled by the tax officials himself from the Inland Revenue Department. He is pleased to say that the development of enterprises not only has been supported by the preferential policies of the state, but also by the excellent service of tax officials, which makes the enterprises feel confident about the further development in the future.

　　 Overseas leasing of real estate: no need Withholding and paying

A foreign trade enterprise in Yuhuatai District, Nanjing, sells products in Singapore all the year round. In order to facilitate the operation, the company leased a warehouse to a warehouse company in Singapore for storing goods and signed a real estate lease contract. Recently, the enterprise needs to remit the lease fee to the Singapore company and ask the tax authority whether it needs to withhold the business tax. If the tax officer tells the enterprise that the real estate leased outside China is not subject to business tax.

According to the fourth provision of the detailed rules for the implementation of the Provisional Regulations on business tax, Article 1 of the regulation refers to the provision of labor services, the transfer of intangible assets or the sale of immovable property within the territory of the People's Republic of China (hereinafter referred to as the territory), which refers to: (1) to provide or accept the units or individuals that are required to provide labor services within the territory; (two) the units or individuals transferred by the intangible assets (excluding land use rights) are in the territory; (three) the land transferred or leased for land use is within the territory; (four) the real estate sold or leased is in the territory. Because the warehouse that the company leases is located outside China, it is not the scope of business tax collection. Therefore, the lease fee does not need to pay business tax in China.

At the same time, tax officials remind taxpayers that whether or not the income of real estate leases is to be paid for enterprise income tax depends on whether the country of foreign enterprise is in agreement with our country. According to the tax agreement signed between Singapore and China, the income from the lease is real estate, and the real estate tax is the right of the state. Therefore, this business does not need to pay corporate income tax in our country. Otherwise, according to the regulations on the implementation of the enterprise income tax law (the order No. 512nd of the State Council), the income from the rental shall be determined according to the location of the enterprise or institution or place where the burden or payment is made, whether it belongs to the income derived from within or outside China.