《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(国家税务总局公告2015年第7号)“以下简称7号公告”规定,非居民企业通过实施不具有合理商业目的的安排,间接转让中国居民企业股权等财产,规避企业所得税纳税义务的,应按照企业所得税法第四十七条的规定,重新定性该间接转让交易,确认为直接转让中国居民企业股权等财产。
间接转让一直是跨国税制中一个热点话题,是指通过转让境外的空壳控股公司来间接转让中国公司股权的行为。7号公告解决的是跨境交易中,非居民企业通过间接转让中国居民企业股权等财产,规避企业所得税纳税义务的避税行为,例如:
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)
境外C公司想购买中国X公司股权,可以由境外A公司直接将其持有的X公司股权转让给C公司,就转让所得,A公司需要在中国境内缴纳所得税,一般由扣缴义务人—C公司代扣代缴10%预提所得税。但,如果方案改一下,改成由境外B公司将境外A公司的股权转让给C公司,由于A公司本身是个空壳公司,对于购买方C公司而言,通过A公司仍控制了中国X公司,效果一样,但整个过程实现了全程在境外交易,在中国就避免了纳税义务。通过转让境外空壳A公司而间接转让境内X公司的方式,实现了与直接转让中国X公司股权相同或相近的实质结果,这种避税行为就是7号公告想要解决的问题。
是否属于绿港
(第五条的上市公司条款、协定待遇条款,以及第六条的内部重组条款)
↓
红港
(第四条的四大指标)
↓
灰港
(第三条)
绿港是安全港,在中国不产生企业所得税纳税义务。
红港是危险港,直接认定为不具有合理商业目的,产生在中国的纳税义务。
灰港则需要结合实际情况综合分析。
符合税务总局2015年第7号公告第五条、第六条的情形,在中国不产生企业所得税纳税义务,包括:
·6-内部重组-80%控股(用乘法),税负不减(参考协定),100%股权支付
第五条提供了两个安全港:公开交易(买入aznd卖出),或税收协定。
7号公告第五条规定,以下情形不适用7号公告第一条,也就是说不适用于第7号公告
(一)非居民企业在公开市场买入并卖出同一上市境外企业股权取得间接转让中国应税财产所得;
(二)在非居民企业直接持有并转让中国应税财产的情况下,按照可适用的税收协定或安排的规定,该项财产转让所得在中国可以免予缴纳企业所得税。
1、内部重组条件——交易双方互相直接或间接控股,或者为同一方直接或间接控股80%以上的;如果是不动产公司(50%以上价值直接或间接来自中国境内不动产),则控股比例要求为100%;
2、税负不减条件——本次间接转让交易后可能再次发生的间接转让交易相比在未发生本次间接转让交易情况下的相同或类似间接转让交易,其中国所得税负担不会减少;
这条要结合第五条来看,防止第五条被滥用。如香港和中国内地的税收安排规定,如果香港公司持有中国公司(主要资产为非房地产)股权比例低于25%,则股权转让不在中国征税,如果某境外公司控股境内企业的比例低于25%,一旦该企业从非税收协定地卖到香港,后续大陆将失去征税权
3、股权对价条件——股权受让方全部以本企业或与其具有控股关系的企业的股权(不含上市企业股权)支付股权交易对价。
五、与间接转让中国应税财产相关的整体安排符合以下情形之一的,不适用本公告第一条的规定
(一)非居民企业在公开市场买入并卖出同一上市境外企业股权取得间接转让中国应税财产所得;
(二)在非居民企业直接持有并转让中国应税财产的情况下,按照可适用的税收协定或安排的规定,该项财产转让所得在中国可以免予缴纳企业所得税。
六、间接转让中国应税财产同时符合以下条件的,应认定为具有合理商业目的:
1.股权转让方直接或间接拥有股权受让方80%以上的股权;
2.股权受让方直接或间接拥有股权转让方80%以上的股权;
3.股权转让方和股权受让方被同一方直接或间接拥有80%以上的股权。
境外企业股权50%以上(不含50%)价值直接或间接来自中国境内不动产的,本条第(一)项第1、2、3目的持股比例应为100%。
上述间接拥有的股权按照持股链中各企业的持股比例乘积计算。
(二)本次间接转让交易后可能再次发生的间接转让交易相比在未发生本次间接转让交易情况下的相同或类似间接转让交易,其中国所得税负担不会减少。
(三)股权受让方全部以本企业或与其具有控股关系的企业的股权(不含上市企业股权)支付股权交易对价。
红港是危险区域,相对还是比较谨慎的。尤其是准备回来上市企业,一旦进去了,就老实交税,免得将来各种亡羊补牢,甚至抱恨终身。
四、税务总局2015年第7号公告第四条规定,对于非绿港情形,符合以下4点情形的间接转让中国应税财产直接被认定为不具有合理商业目的:
除本公告第五条和第六条规定情形外,与间接转让中国应税财产相关的整体安排同时符合以下情形的,无需按本公告第三条进行分析和判断,应直接认定为不具有合理商业目的:
(一)境外企业股权75%以上价值直接或间接来自中国应税财产;
(二)间接转让中国应税财产交易发生前一年内任一时点,境外企业资产总额(不含现金)的90%以上直接或间接由在中国境内的投资构成,或间接转让中国应税财产交易发生前一年内,境外企业取得收入的90%以上直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业虽在所在国家(地区)登记注册,以满足法律所要求的组织形式,但实际履行的功能及承担的风险有限,不足以证实其具有经济实质;
(四)间接转让中国应税财产交易在境外应缴所得税税负低于直接转让中国应税财产交易在中国的可能税负。
灰港是模糊地带,主要用来比拼专业机构的专业能力和说服能力。
除了可以明确定义为绿港和红港的情形,就要具体情况具体判断是否有合理的商业目的,公告第三条规定的考虑因素如下:
三、判断合理商业目的,应整体考虑与间接转让中国应税财产交易相关的所有安排,结合实际情况综合分析以下相关因素:
(一)境外企业股权主要价值是否直接或间接来自中国应税财产;
(二)境外企业资产是否主要由直接或间接在中国境内的投资构成,或其取得的收入是否主要直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业实际履行的功能和承担的风险是否能够证实企业架构具有经济实质;
(四)境外企业股东、业务模式及相关组织架构的存续时间;
(五)间接转让中国应税财产交易在境外应缴纳所得税情况;
(六)股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性;
(七)间接转让中国应税财产所得在中国可适用的税收协定或安排情况;
企业所得税汇算清缴有两种纳税调整:第一种叫“一般纳税调整”,是在计算应纳税所得额时,由于税会差异等事项而作的税务调整,是最常见的纳税调整;第二种纳税调整叫“特别纳税调整”,是税务机关出于实施反避税目的而对纳税人特定纳税事项所作的税务调整。
根据《国家税务总局关于印发〈特别纳税调整实施办法[试行]〉的通知》(国税发〔2009〕2号)第二条的规定,“本办法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一般反避税等特别纳税调整事项的管理。”可见,特别纳税调整事项包括六项内容,即
1、转让定价,
2、预约定价安排,
6、一般反避税。
一般反避税措施就是除特别纳税调整办法规定的五项特别调整事项之外的,针对纳税人实施的其他不具有合理商业目的而获取税收利益的安排的反避税措施,是特别纳税调整安排的兜底措施。
一般反避税规则主要由《一般反避税管理办法(试行)》(国家税务总局令2014年第32号)规定,而7号公告就是一般反避税规则在间接转让中国应税财产交易方面的具体应用。因此,针对间接转让的反避税措施也必须在整个所得税反避税体系下去实施。根据《一般反避税管理办法(试行)》第六条的规定,“企业的安排属于转让定价、成本分摊、受控外国企业、资本弱化等其他特别纳税调整范围的,应当首先适用其他特别纳税调整相关规定。”
关于间接转让股权是否具有合理商业目的的认定,我国在法规政策上经历了三个阶段。
在2007年至2009年的探索阶段,《企业所得税法》《企业所得税法实施条例》均未规定是否具有合理商业目的的认定方法,而《特别纳税调整实施办法(试行)》则明确应当按照“实质重于形式”的原则,综合考虑安排的形式和实质、安排订立的时间和执行期间、安排实现的方式、安排各个步骤或组成部分之间的联系、安排涉及各方财务状况的变化、安排的税收结果,仅提出了认定原则及可考虑的几大要素。
在2009年至2015年的细化完善阶段,国税总局发布《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(以下简称698号文),明确间接转让股权的“不具有合理商业目的”的认定,用于被转让的境外控股公司所在国(地区)实际税负低于12.5%或者对其居民境外所得不征所得税,并要求相关的中国居民企业提供境外投资方与其所转让的境外控股公司的相关材料,包括资金、经营、人员等,以供国税局进一步认定。
2015年至今,在情报获取渠道多样化、便利化以及执法经验的支持下,国税局对间接转让股权是否具有合理商业目的已趋于成熟。国家税务总局公告《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(以下简称“7号文”)对“合理商业目的”的认定作了非常细致的规定,从转让主体实质、客体价值及结果(避税是否唯一目的)多维度综合考虑交易的所有安排。
具体见7号文第三条规定:判断合理商业目的,应整体考虑与间接转让中国应税财产交易相关的所有安排,结合实际情况综合分析以下相关因素:
(一)境外企业股权主要价值是否直接或间接来自中国应税财产;
(二)境外企业资产是否主要由直接或间接在中国境内的投资构成,或其取得的收入是否主要直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业实际履行的功能和承担的风险是否能够证实企业架构具有经济实质;
(四)境外企业股东、业务模式及相关组织架构的存续时间;
(五)间接转让中国应税财产交易在境外应缴纳所得税情况;
(六)股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性;
(七)间接转让中国应税财产所得在中国可适用的税收协定或安排情况;
结合现有的数个典型案例,可以发现,当被转让股权的公司具有以下特质,极大可能被认定为其股权转让“不具有合理商业目的”:
1.公司注册在香港、BVI等低税率或零税率地区,注册资金较少;
2.公司制造、经销、管理等无实质经营业务,仅有对特定境内公司的股息分红,无其他对外投资;
4.公司被转让的股权转让价格估值依据主要源于境内投资;
5.股权收购方披露了境外股权收购的真实目的及结果,与境内资产密切相关。
2018年8月,中国台湾地区A公司(以下简称“台湾地区A公司”)及其下属英属维尔京群岛(BVI)B公司(以下简称“B公司”)与中国境内合肥Y有限公司(以下简称“合肥Y公司”)签订股权转让合同,B公司将其持有的中国香港地区C公司(直接转让标的,以下简称“香港地区C公司”)49%的股权转让给Y公司,从而间接转让了中国境内合肥Z公司(间接转让标的,以下简称“Z公司”)100%的股权,股权架构见图1、图2。
![](data:image/png;base64,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)
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)
1、转让方为台湾A公司,B公司是根据英属维尔京群岛法律设立并存续的公司,是台湾地区A公司的全资子公司,无实际经营。A公司是中国台湾地区上市公司,是一家笔记本电脑代工企业,主要经营笔记本电脑、液晶电视、手机及各种电子零件的制造及销售业务。
2、受让方为合肥Y公司,是中国境内居民企业,成立于2018年,注册资本14.43亿元。其由北京E公司和合肥F公司共同投资设立,从事股权投资、管理及信息咨询业务,其实际控制人为合肥F公司,合肥市国资委100%控股合肥F公司。
合肥Z公司是中国境内居民企业,成立于2011年,是香港地区C公司投资设立的外商独资企业(有限责任公司),注册资本2.65亿美元,主要从事计算机硬件、软件系统及配套零部件、办公自动化设备的研发和生产。
香港地区C公司是根据中国香港地区法律设立并存续的有限责任公司,由香港地区X公司和B公司共同投资设立,成立于2011年,注册资本3亿美元,主要从事投资控股及贸易相关业务。其下属台湾地区D公司(分支机构,非独立法人)主要为集团提供技术支援服务。其中,香港地区X公司为中国香港地区上市公司。
台湾地区A公司及其下属B公司因集团整体发展策略,决定于2018年转让香港地区C公司49%的股权,从而间接转让了合肥Z公司100%股权。期间,转让方企业代表前往主管税务机关咨询相关涉税事宜,认为转让标的为中国香港地区公司股权,可不在中国缴纳所得税。
主管税务机关认真对照相关法律法规进行判定,立即将上述情况纳入跟踪管理,并及时向上级税务机关汇报相关情况。受让方合肥Y公司作为政府投资方代表,也前往税务机关进行情况说明和政策咨询。2018年8月,台湾地区A公司和B公司委托中国台湾地区某会计师事务所作为代理人与主管税务机关取得联系,就该股权转让事宜进行再次沟通。主管税务机关按照《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(国家税务总局公告2015年第7号,以下简称“7号公告”)相关要求请企业提交资料,并就该案件进行审核分析。
根据7号公告第五条,与间接转让中国应税财产相关的整体安排符合不符合“绿港规则”和“红港规则”,应该适用“灰港规则”,主管税务机关认为该间接股权转让的整体安排应直接认定为不具有合理商业目的,按照《中华人民共和国企业所得税法》(以下简称《企业所得税法》)第四十七条的规定,重新定性该间接转让交易,确认为直接转让合肥Z公司股权的交易,对转让所得征收非居民企业所得税。该项股权转让存在通过实施不具有合理商业目的的安排,间接转让了中国居民企业股权。
主管税务机关要求企业补充提供初始投资签署的协议,包括香港地区C公司、B公司、台湾地区A公司2017年度财务报表等资料。按照37号公告等相关文件规定,股权转让收入减除股权净值后的余额为股权转让所得应纳税所得额。
合同约定B公司向合肥Y公司转让股份最终对价为25736.8万美元,按2018年8月31日汇率折合人民币为17.56亿元。
香港地区C公司资产中应归属于台湾地区D公司的部分为5490.14万美元,按49%持股比例计算,应调减2690.17万美元,折合人民币1.84亿元。据此,确认转让收入为15.72亿元。
设立合肥Z公司时,香港地区C公司共投入资本26500万美元,其中49%来源于B公司,因此B公司股权转让成本为26500万美元×49%=12985万美元,折合人民币为8.83亿元。
股权转让应纳税所得额为15.72亿元-8.83亿元=6.89亿元,按10%的税率计算扣缴非居民企业所得税为6890万元。
《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(国家税务总局公告2015年第7号)“以下简称7号公告”规定,非居民企业通过实施不具有合理商业目的的安排,间接转让中国居民企业股权等财产,规避企业所得税纳税义务的,应按照企业所得税法第四十七条的规定,重新定性该间接转让交易,确认为直接转让中国居民企业股权等财产。
间接转让一直是跨国税制中一个热点话题,是指通过转让境外的空壳控股公司来间接转让中国公司股权的行为。7号公告解决的是跨境交易中,非居民企业通过间接转让中国居民企业股权等财产,规避企业所得税纳税义务的避税行为,例如:
![图片](https://mmbiz.qpic.cn/mmbiz_png/WwcDFHF93a0sAGiaib5ThElINQR1nxDG1F8YicicPYEFLexU0zLmTPAAB1I4qInQDEu9jvd0g4yVUvudicK2akUjt1Q/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1)
境外C公司想购买中国X公司股权,可以由境外A公司直接将其持有的X公司股权转让给C公司,就转让所得,A公司需要在中国境内缴纳所得税,一般由扣缴义务人—C公司代扣代缴10%预提所得税。但,如果方案改一下,改成由境外B公司将境外A公司的股权转让给C公司,由于A公司本身是个空壳公司,对于购买方C公司而言,通过A公司仍控制了中国X公司,效果一样,但整个过程实现了全程在境外交易,在中国就避免了纳税义务。通过转让境外空壳A公司而间接转让境内X公司的方式,实现了与直接转让中国X公司股权相同或相近的实质结果,这种避税行为就是7号公告想要解决的问题。
是否属于绿港
(第五条的上市公司条款、协定待遇条款,以及第六条的内部重组条款)
↓
红港
(第四条的四大指标)
↓
灰港
(第三条)
绿港是安全港,在中国不产生企业所得税纳税义务。
红港是危险港,直接认定为不具有合理商业目的,产生在中国的纳税义务。
灰港则需要结合实际情况综合分析。
符合税务总局2015年第7号公告第五条、第六条的情形,在中国不产生企业所得税纳税义务,包括:
·6-内部重组-80%控股(用乘法),税负不减(参考协定),100%股权支付
第五条提供了两个安全港:公开交易(买入aznd卖出),或税收协定。
7号公告第五条规定,以下情形不适用7号公告第一条,也就是说不适用于第7号公告
(一)非居民企业在公开市场买入并卖出同一上市境外企业股权取得间接转让中国应税财产所得;
(二)在非居民企业直接持有并转让中国应税财产的情况下,按照可适用的税收协定或安排的规定,该项财产转让所得在中国可以免予缴纳企业所得税。
1、内部重组条件——交易双方互相直接或间接控股,或者为同一方直接或间接控股80%以上的;如果是不动产公司(50%以上价值直接或间接来自中国境内不动产),则控股比例要求为100%;
2、税负不减条件——本次间接转让交易后可能再次发生的间接转让交易相比在未发生本次间接转让交易情况下的相同或类似间接转让交易,其中国所得税负担不会减少;
这条要结合第五条来看,防止第五条被滥用。如香港和中国内地的税收安排规定,如果香港公司持有中国公司(主要资产为非房地产)股权比例低于25%,则股权转让不在中国征税,如果某境外公司控股境内企业的比例低于25%,一旦该企业从非税收协定地卖到香港,后续大陆将失去征税权
3、股权对价条件——股权受让方全部以本企业或与其具有控股关系的企业的股权(不含上市企业股权)支付股权交易对价。
五、与间接转让中国应税财产相关的整体安排符合以下情形之一的,不适用本公告第一条的规定
(一)非居民企业在公开市场买入并卖出同一上市境外企业股权取得间接转让中国应税财产所得;
(二)在非居民企业直接持有并转让中国应税财产的情况下,按照可适用的税收协定或安排的规定,该项财产转让所得在中国可以免予缴纳企业所得税。
六、间接转让中国应税财产同时符合以下条件的,应认定为具有合理商业目的:
1.股权转让方直接或间接拥有股权受让方80%以上的股权;
2.股权受让方直接或间接拥有股权转让方80%以上的股权;
3.股权转让方和股权受让方被同一方直接或间接拥有80%以上的股权。
境外企业股权50%以上(不含50%)价值直接或间接来自中国境内不动产的,本条第(一)项第1、2、3目的持股比例应为100%。
上述间接拥有的股权按照持股链中各企业的持股比例乘积计算。
(二)本次间接转让交易后可能再次发生的间接转让交易相比在未发生本次间接转让交易情况下的相同或类似间接转让交易,其中国所得税负担不会减少。
(三)股权受让方全部以本企业或与其具有控股关系的企业的股权(不含上市企业股权)支付股权交易对价。
红港是危险区域,相对还是比较谨慎的。尤其是准备回来上市企业,一旦进去了,就老实交税,免得将来各种亡羊补牢,甚至抱恨终身。
四、税务总局2015年第7号公告第四条规定,对于非绿港情形,符合以下4点情形的间接转让中国应税财产直接被认定为不具有合理商业目的:
除本公告第五条和第六条规定情形外,与间接转让中国应税财产相关的整体安排同时符合以下情形的,无需按本公告第三条进行分析和判断,应直接认定为不具有合理商业目的:
(一)境外企业股权75%以上价值直接或间接来自中国应税财产;
(二)间接转让中国应税财产交易发生前一年内任一时点,境外企业资产总额(不含现金)的90%以上直接或间接由在中国境内的投资构成,或间接转让中国应税财产交易发生前一年内,境外企业取得收入的90%以上直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业虽在所在国家(地区)登记注册,以满足法律所要求的组织形式,但实际履行的功能及承担的风险有限,不足以证实其具有经济实质;
(四)间接转让中国应税财产交易在境外应缴所得税税负低于直接转让中国应税财产交易在中国的可能税负。
灰港是模糊地带,主要用来比拼专业机构的专业能力和说服能力。
除了可以明确定义为绿港和红港的情形,就要具体情况具体判断是否有合理的商业目的,公告第三条规定的考虑因素如下:
三、判断合理商业目的,应整体考虑与间接转让中国应税财产交易相关的所有安排,结合实际情况综合分析以下相关因素:
(一)境外企业股权主要价值是否直接或间接来自中国应税财产;
(二)境外企业资产是否主要由直接或间接在中国境内的投资构成,或其取得的收入是否主要直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业实际履行的功能和承担的风险是否能够证实企业架构具有经济实质;
(四)境外企业股东、业务模式及相关组织架构的存续时间;
(五)间接转让中国应税财产交易在境外应缴纳所得税情况;
(六)股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性;
(七)间接转让中国应税财产所得在中国可适用的税收协定或安排情况;
企业所得税汇算清缴有两种纳税调整:第一种叫“一般纳税调整”,是在计算应纳税所得额时,由于税会差异等事项而作的税务调整,是最常见的纳税调整;第二种纳税调整叫“特别纳税调整”,是税务机关出于实施反避税目的而对纳税人特定纳税事项所作的税务调整。
根据《国家税务总局关于印发〈特别纳税调整实施办法[试行]〉的通知》(国税发〔2009〕2号)第二条的规定,“本办法适用于税务机关对企业的转让定价、预约定价安排、成本分摊协议、受控外国企业、资本弱化以及一般反避税等特别纳税调整事项的管理。”可见,特别纳税调整事项包括六项内容,即
1、转让定价,
2、预约定价安排,
6、一般反避税。
一般反避税措施就是除特别纳税调整办法规定的五项特别调整事项之外的,针对纳税人实施的其他不具有合理商业目的而获取税收利益的安排的反避税措施,是特别纳税调整安排的兜底措施。
一般反避税规则主要由《一般反避税管理办法(试行)》(国家税务总局令2014年第32号)规定,而7号公告就是一般反避税规则在间接转让中国应税财产交易方面的具体应用。因此,针对间接转让的反避税措施也必须在整个所得税反避税体系下去实施。根据《一般反避税管理办法(试行)》第六条的规定,“企业的安排属于转让定价、成本分摊、受控外国企业、资本弱化等其他特别纳税调整范围的,应当首先适用其他特别纳税调整相关规定。”
关于间接转让股权是否具有合理商业目的的认定,我国在法规政策上经历了三个阶段。
在2007年至2009年的探索阶段,《企业所得税法》《企业所得税法实施条例》均未规定是否具有合理商业目的的认定方法,而《特别纳税调整实施办法(试行)》则明确应当按照“实质重于形式”的原则,综合考虑安排的形式和实质、安排订立的时间和执行期间、安排实现的方式、安排各个步骤或组成部分之间的联系、安排涉及各方财务状况的变化、安排的税收结果,仅提出了认定原则及可考虑的几大要素。
在2009年至2015年的细化完善阶段,国税总局发布《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(以下简称698号文),明确间接转让股权的“不具有合理商业目的”的认定,用于被转让的境外控股公司所在国(地区)实际税负低于12.5%或者对其居民境外所得不征所得税,并要求相关的中国居民企业提供境外投资方与其所转让的境外控股公司的相关材料,包括资金、经营、人员等,以供国税局进一步认定。
2015年至今,在情报获取渠道多样化、便利化以及执法经验的支持下,国税局对间接转让股权是否具有合理商业目的已趋于成熟。国家税务总局公告《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(以下简称“7号文”)对“合理商业目的”的认定作了非常细致的规定,从转让主体实质、客体价值及结果(避税是否唯一目的)多维度综合考虑交易的所有安排。
具体见7号文第三条规定:判断合理商业目的,应整体考虑与间接转让中国应税财产交易相关的所有安排,结合实际情况综合分析以下相关因素:
(一)境外企业股权主要价值是否直接或间接来自中国应税财产;
(二)境外企业资产是否主要由直接或间接在中国境内的投资构成,或其取得的收入是否主要直接或间接来源于中国境内;
(三)境外企业及直接或间接持有中国应税财产的下属企业实际履行的功能和承担的风险是否能够证实企业架构具有经济实质;
(四)境外企业股东、业务模式及相关组织架构的存续时间;
(五)间接转让中国应税财产交易在境外应缴纳所得税情况;
(六)股权转让方间接投资、间接转让中国应税财产交易与直接投资、直接转让中国应税财产交易的可替代性;
(七)间接转让中国应税财产所得在中国可适用的税收协定或安排情况;
结合现有的数个典型案例,可以发现,当被转让股权的公司具有以下特质,极大可能被认定为其股权转让“不具有合理商业目的”:
1.公司注册在香港、BVI等低税率或零税率地区,注册资金较少;
2.公司制造、经销、管理等无实质经营业务,仅有对特定境内公司的股息分红,无其他对外投资;
4.公司被转让的股权转让价格估值依据主要源于境内投资;
5.股权收购方披露了境外股权收购的真实目的及结果,与境内资产密切相关。
2018年8月,中国台湾地区A公司(以下简称“台湾地区A公司”)及其下属英属维尔京群岛(BVI)B公司(以下简称“B公司”)与中国境内合肥Y有限公司(以下简称“合肥Y公司”)签订股权转让合同,B公司将其持有的中国香港地区C公司(直接转让标的,以下简称“香港地区C公司”)49%的股权转让给Y公司,从而间接转让了中国境内合肥Z公司(间接转让标的,以下简称“Z公司”)100%的股权,股权架构见图1、图2。
![图片](https://mmbiz.qpic.cn/mmbiz_png/WwcDFHF93a0sAGiaib5ThElINQR1nxDG1FHGaYZick75q7GnxT7Lq3m6ouvhjxMjJoQj4gf70PUqibjicpwGerryClA/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1)
![图片](https://mmbiz.qpic.cn/mmbiz_jpg/WwcDFHF93a0sAGiaib5ThElINQR1nxDG1FNJsmMOUYdRehlCibD6uuwjOQXCZzvicxPFOtwa2ia7byHvJHbAarGn7zg/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1)
1、转让方为台湾A公司,B公司是根据英属维尔京群岛法律设立并存续的公司,是台湾地区A公司的全资子公司,无实际经营。A公司是中国台湾地区上市公司,是一家笔记本电脑代工企业,主要经营笔记本电脑、液晶电视、手机及各种电子零件的制造及销售业务。
2、受让方为合肥Y公司,是中国境内居民企业,成立于2018年,注册资本14.43亿元。其由北京E公司和合肥F公司共同投资设立,从事股权投资、管理及信息咨询业务,其实际控制人为合肥F公司,合肥市国资委100%控股合肥F公司。
合肥Z公司是中国境内居民企业,成立于2011年,是香港地区C公司投资设立的外商独资企业(有限责任公司),注册资本2.65亿美元,主要从事计算机硬件、软件系统及配套零部件、办公自动化设备的研发和生产。
香港地区C公司是根据中国香港地区法律设立并存续的有限责任公司,由香港地区X公司和B公司共同投资设立,成立于2011年,注册资本3亿美元,主要从事投资控股及贸易相关业务。其下属台湾地区D公司(分支机构,非独立法人)主要为集团提供技术支援服务。其中,香港地区X公司为中国香港地区上市公司。
台湾地区A公司及其下属B公司因集团整体发展策略,决定于2018年转让香港地区C公司49%的股权,从而间接转让了合肥Z公司100%股权。期间,转让方企业代表前往主管税务机关咨询相关涉税事宜,认为转让标的为中国香港地区公司股权,可不在中国缴纳所得税。
主管税务机关认真对照相关法律法规进行判定,立即将上述情况纳入跟踪管理,并及时向上级税务机关汇报相关情况。受让方合肥Y公司作为政府投资方代表,也前往税务机关进行情况说明和政策咨询。2018年8月,台湾地区A公司和B公司委托中国台湾地区某会计师事务所作为代理人与主管税务机关取得联系,就该股权转让事宜进行再次沟通。主管税务机关按照《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》(国家税务总局公告2015年第7号,以下简称“7号公告”)相关要求请企业提交资料,并就该案件进行审核分析。
根据7号公告第五条,与间接转让中国应税财产相关的整体安排符合不符合“绿港规则”和“红港规则”,应该适用“灰港规则”,主管税务机关认为该间接股权转让的整体安排应直接认定为不具有合理商业目的,按照《中华人民共和国企业所得税法》(以下简称《企业所得税法》)第四十七条的规定,重新定性该间接转让交易,确认为直接转让合肥Z公司股权的交易,对转让所得征收非居民企业所得税。该项股权转让存在通过实施不具有合理商业目的的安排,间接转让了中国居民企业股权。
主管税务机关要求企业补充提供初始投资签署的协议,包括香港地区C公司、B公司、台湾地区A公司2017年度财务报表等资料。按照37号公告等相关文件规定,股权转让收入减除股权净值后的余额为股权转让所得应纳税所得额。
合同约定B公司向合肥Y公司转让股份最终对价为25736.8万美元,按2018年8月31日汇率折合人民币为17.56亿元。
香港地区C公司资产中应归属于台湾地区D公司的部分为5490.14万美元,按49%持股比例计算,应调减2690.17万美元,折合人民币1.84亿元。据此,确认转让收入为15.72亿元。
设立合肥Z公司时,香港地区C公司共投入资本26500万美元,其中49%来源于B公司,因此B公司股权转让成本为26500万美元×49%=12985万美元,折合人民币为8.83亿元。
股权转让应纳税所得额为15.72亿元-8.83亿元=6.89亿元,按10%的税率计算扣缴非居民企业所得税为6890万元。
![图片](https://mmbiz.qpic.cn/mmbiz_jpg/WwcDFHF93a0sAGiaib5ThElINQR1nxDG1FUkIlBJGCRzpK9wWJYcDxU6CWRa0cVriarwITLpstH5fZibOhkIU028JA/640?wx_fmt=jpeg&wxfrom=5&wx_lazy=1&wx_co=1)