PH中国税务现况与数据

ThePeople’sRepublicofChinaTaxFactsandFiguresThePeople’sRepublicofChinaTaxFactsandFiguresForewordThisbooklethasbeenpreparedtoprovidethereaderwithanoverviewoftaxesleviedinthePeople’sRepublicofChina.Itisnotintendedtocoverexhaustivelythesubjectsitaddressesbutrathertoanswersomeoftheimportant,broadquestionsthatmayariseforthereader.Whenspecificissuesariseinpractice,itwilloftenbenecessarytorefertothelaws,regulationsandinterpretationsofthePRC.Sincethelawsandregulationsarestillevolvingandarenotalwaysuniformlyinterpreted,itisadvisabletoobtainappropriateprofessionaladvice.Ifyouwouldlikemoreinformationonanyofourservicesdescribedonpages24to25,pleasecontactoneofourspecialistslistedatthebackofthisbooklet.ThecommentaryinthisbookletdoesnotcovertaxesleviedinHongKong,whichbecameaSpecialAdministrativeRegionofthePRCon1July1997.HongKongcontinuestoretainitsowntaxsystemandthetaxesapplicableinmainlandChinadonotapplyinHongKong.ContentsPagePagePagePagePageTTTTTaxadministrationaxadministrationaxadministrationaxadministrationaxadministration1TTTTTaxfilingandpaymentaxfilingandpaymentaxfilingandpaymentaxfilingandpaymentaxfilingandpayment1–Enterpriseincometax1–Individualincometax1ForForForForForeignInvestmentEnterprisesandeignInvestmentEnterprisesandeignInvestmentEnterprisesandeignInvestmentEnterprisesandeignInvestmentEnterprisesand2ForForForForForeignEnterpriseseignEnterpriseseignEnterpriseseignEnterpriseseignEnterprises–Enterpriseincometax2–Localincometax2–Concessionarytaxrates3SpecialEconomicZones3EconomicandTechnologicalDevelopmentZones3OldUrbanDistrictsofSEZsandETDZsand4CoastalOpenEconomicZonesHi-TechIndustryDevelopmentZones4BondedZones4ShanghaiPudongNewArea4NationalTourismAreas5Otherareas5Production5Oil,naturalgas,raremetalsandpreciousmetals5Agriculture,forestryandanimalhusbandry5Technologicallyadvancedand5export-orientedenterprisesHarbourandwharfconstruction6Financialinstitutions6Representativeoffices6–Taxrefundonreinvestment6–Investmentrestrictionsonforeigninvestors7–Specialdeductionsandothermatters8Depreciation8Intangibles9Pre-operatingexpenses9Managementfees9Interestonloans9Entertainment9Foreignsocialinsurancepremiums10Baddebts10Inventoryvaluation10Losscarryovers11Treatmentofdividends11Relatedpartytransactions11Consolidatedtaxfiling11Taxperiod11Currency12Deemedtaxableincome12IndividualsIndividualsIndividualsIndividualsIndividuals12–Taxliability12–Personalincometaxrates13–Employmentbenefits13–Incomeotherthanemploymentincome14Proprietors;contractingandleasing14Incomeofauthors14Compensationforpersonalservices14Royalties,interest,dividends,bonuses;leases14onorassignmentofproperty;otherincomeAllowabledeductions14–Withholdingtaxgenerally15–Dividendsandprofitrepatriation15–Interestincome15–Leasingincome15–Royalties16–Otherincome16OthertaxesOthertaxesOthertaxesOthertaxesOthertaxes16–Valueaddedtax16–Customsduties16–Businesstax17–Consumptiontax18–Landappreciationtax18–Stamptax19–Urbanrealestatetax19–Deedtax19–Vehicleandvesseltax19–Resourcetax19CapitalgainstaxCapitalgainstaxCapitalgainstaxCapitalgainstaxCapitalgainstax20TTTTTaxtraxtraxtraxtraxtreatieseatieseatieseatieseaties20ForForForForForeigntaxreigntaxreigntaxreigntaxreigntaxreliefeliefeliefeliefelief21ExchangecontrExchangecontrExchangecontrExchangecontrExchangecontrolsolsolsolsols21PricewaterhouseCoopersservicesPricewaterhouseCoopersservicesPricewaterhouseCoopersservicesPricewaterhouseCoopersservicesPricewaterhouseCoopersservices24PricewaterhouseCooperscontactsPricewaterhouseCooperscontactsPricewaterhouseCooperscontactsPricewaterhouseCooperscontactsPricewaterhouseCooperscontacts261TaxadministrationThetaxadministrationofforeigninvestmententerprises(“FIEs”)andforeignenterprises(“FEs”),includingforeignrepresentativeoffices,ishandledbytwoseparatetaxbureaux.Generally,EnterpriseIncomeTax(whichisimposedonallFIEsandFEsaswellascertainactivitiesofforeignrepre-sentativeoffices)andValueAddedTax(“VAT”)arecollectedbythelocalbranchesoftheStateAdministrationofTaxationwhereasBusinessTax(“BT”),IndividualIncomeTax(“IIT”)andotherlocaltaxesarecollectedbythelocaltaxbureaux.IncometaxisimposedonindividualsundertheIITlawofthePRC.IITisgenerallyimposedonlyonPRCsourcedincomeofnon-domiciledindividuals.However,individualswhodonothavedomicileinthePRCbuthaveresidedinthePRCformorethanfiveyearswillbetaxableontheirworldwideincomes.Taxfilingandpayment–EnterpriseincometaxEnterpriseincometaxisleviedonanannualbasisandispaidinfourquarterlyestimatedinstalments.Provisionalpaymentsaredue15daysaftertheendofeachquarterandafinalsettlementisduewithinfivemonthsaftertheendofayear.–IndividualincometaxIITisnormallywithheldfromwagesorsalariesbyemployersandpaidovertothetaxauthoritiesonamonthlybasis.AnexpatriateemployeewhosepayrollismadefromanemployeroutsidethePRCusuallypayshisIITatthetimeofeachmonthlyfiling.Individualincometaxreturnsmustbefiled