知識點：Resident enterprise  ( Enterprise Income Tax)

企業所得稅居民納稅人

Residententerprise is an enterprise established in China, or an enterprise that isestablished under the laws of a foreign country(or other tax region) but whoseactual management or control is located in China.

居民企業，是指依法在中國境內成立，或者依照外國（地區）法律成立但實際管理機構在中國境內的企業

“Placeof actual management”refer to an establishmentthat exercises, in substance, overall management and control over the productionand business, employees, financial and accounting books , and assets, etc. ofan enterprise.

實際管理機構是指對企業的生產經營、人員、賬務、財產等實施實質性全面管理和控制的機構。

Aresident enterprise shall pay enterprise income tax for income sourced withinand outside China.

居民企業應當就其來源于中國境內、境外的所得繳納企業所得稅

Thegeneral statutory enterprise income tax rate is 25% .

企業所得稅的法定稅率為25%

F6 歷年真題example

HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contractsbetween HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.

Required:

(i) State, with reasons, whether HKT Ltd has anestablishment in China.

(ii) State ANY THREE criteria which will be usedto decide whether HKT Ltd is a

China tax resident.

考題思路：

（1）要求考生根據案例中的描述，判斷某注冊地在香港的企業是中國居民納稅人還是非居民納稅人；

（2）如果判斷結果為居民納稅人，要求解釋該案例中的實際管理機構的概念。

Answer:

(i)    HKT Ltd hasappointed an agent to carry out business in China including the

appointment of an enterprise orindividuals (the staff of BJT Ltd) to sign contracts on its behalf. So BJT Ltdwill be considered as the establishment of HKT Ltd.

(ii)   The criteria to be used to decide if HKT Ltd is a China tax resident:

-    The senior management responsible for HKTLtd’s daily production/business

operations are mainly located in China and the senior management executes

its responsibilities mainly from China.

-    Strategic financial and human resourcesdecisions are made or approved by

Organizations or personnel located in China.

-    Major properties, accounting records, companystamps, board/shareholder’s

meeting minutes, etc. are maintained in China.

• 知識點延伸

• 國際稅收 - 國際避稅與反避稅

避稅港 ：避稅港指的是稅率很低、甚至是完全免征稅款的國家或地區.

如香港的所得稅稅率為16.5%，

澳門的所得稅稅率最高為15%

新加坡的企業所得稅稅率為17%

英屬維爾京群島所得稅率為15%

開曼群島免征稅款

我國不少在境外上市的大公司都在以上地區注冊公司，如阿里巴巴、京東等，那么在該地區注冊的公司是否屬于中國居民納稅人呢，需要根據它們的“實際管理機構”是否在中國境內來判斷，如果判斷結果是的話，這些在避稅港注冊的公司仍需要在中國境內繳納25%的企業所得稅。ACCA題庫，戳：ACCA題庫【手機可刷+全球題庫】（按照知識點進行分類配題，有知識點沒有搞懂，無法解鎖，直至掌握，目前階段免費）