外资有限合伙企业税务分析与规划

1、 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利11外资有限合伙企业税务分析与规划外资有限合伙企业税务分析与规划Foreign Invested Liability Partnership EnterprisesTaxation Analysis and Planning通力律师事务所通力律师事务所Llinks Law Offices2010年年1月月January 2010CCH外资合伙企业研讨会外资合伙企业研讨会Investing in Partnerships in China 2010 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权

2、利保留一切权利2目录目录Table of Contentn备受关注的外资有限合伙外资进入中国内地的新篇章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 Chinan合伙企业在中国内地要缴纳什么税合伙企业在中国内地要缴纳什么税?How is a partnership taxed in Mainland China?n现行合伙企业所得税主要规定现行合伙企业所得税主要规定Curr

3、ent major income tax rules on a partnershipn有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践Local practices on income taxes on LPEsn外资有限合伙架构下的所得税分析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 LPEn地方税收政策以及财政扶持的性质界定地方税收政策以及财政扶持的性质界定Nature of local tax policies and financial subsidiesn外资有限合伙典型案例外资有限

4、合伙典型案例Case study on a typical FI LPE structure 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利3备受关注的外资有限合伙外资进入中国内地的新篇章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企业类型企业类型Forms项目项目Items外资有限合伙外资有限合伙企业企业FI LPE非法人型中外合作企业非法人型中外合作企业Cooperative Joint Venture (“CJV”) with N

5、on-legal-person Status法人型外商投资企业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本身是否为企业所得税纳税企业所得税纳税实体实体?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 payer1) 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 C

6、IT payer or a look-through entity, while currently not clear2) 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%企业所得税后三企业所得税后三项基金提取项基金提取Appropriation of three funds after CIT不适用N/A1) 中外合资/合作,董事会决定提取比例JVs: rates are determined by the Boa

7、rd of Directors2) 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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利4备受关注的外资有限合伙备受关注的外资有限合伙外资进入

8、中国外资进入中国内地内地的新篇章的新篇章(续续)FI LPE A New Chapter for Foreign Investment in Mainland China (Contd)投资者投资者(企业企业)的各类所得的各类所得Income derived by enterprise investors外资有限合伙企业外资有限合伙企业FI LPE*非法人型中外合作企业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被投资企业生产经营所得Oper

9、ating income derived by invested entity1) 企业合伙人缴纳企业所得税CIT applies to enterprise partners2) 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 calc

10、ulated on an overall basis2) 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

11、CIT3) 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被投资企业对外投资取得股息、红利所得息、红利所得*Dividends derived by invested entity投资者转让被投资企业出资投资者转让被投资企业出资所得所得Capital gain (share transfer)derived by investors1) 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%*

12、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

13、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

14、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. 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利5合伙企业在中国内地要缴纳什么税合伙企业在中国内地要缴纳什么税?How is a Partnersh

15、ip Taxed in Mainland China? 营业税营业税 Business Tax (“BT”) 增值税增值税 Value-added Tax (“VAT”) 土地使用税土地使用税 Land Use Tax 房产税房产税 Real Estate Tax 合伙企业不是所得税的纳税主体合伙企业不是所得税的纳税主体 Partnership is not a income taxpayer “先分后税先分后税”,即合伙人各自纳税即合伙人各自纳税“Allocating before taxing”, i.e. income taxes paid by partners财产税财产税Proper

16、ty Taxes流转税流转税Turnover Taxes所得税所得税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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利6现行合伙企业所得税主要规定现行合伙企业所得税主要规定Current Major Income Taxes Rules on a Par

17、tnership个人所得税个人所得税 IIT (Individual Income Tax)企业所得税企业所得税 CIT (Corporate Income Tax)关于合伙企业合伙人所得税问题的通知关于合伙企业合伙人所得税问题的通知(财财税税2008159号号)Caishui 2008 No. 159关于调整个体工商户个人独资企业和合伙企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业个人所得税税前扣除标准有关问题的通知(财税财税200865号号)Caishui 2008 No. 65关于关于关于个人独资企业和合伙企业投资者征关于个人独资企业和合伙企业投资者征收

18、个人所得税的规定收个人所得税的规定执行口径的通知执行口径的通知(国税函国税函200184号号)Guoshuihan 2001 No. 84关于个人独资企业和合伙企业投资者征收个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人所得税的规定(财税财税200091号号)Caishui 2000 No. 91)关于合伙企业合伙人所关于合伙企业合伙人所得税问题的通知得税问题的通知(财税财税2008159号号)Caishui 2008 No.159) 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利7现行税法下有限合伙所得税处理现行税法下有限合伙所得税处理Income

19、 Taxes Treatments of a LPE under the Current Tax Regime 基本原则基本原则 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%-

20、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%

21、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%) 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利8现行税法下有限合伙所得税处理现行税法下有限合伙所得税处理(续续)Income Taxes Treatments of a LPE under the Current Tax Regime(Contd)应纳税所得额的计算应纳税所得额的计算 Calculation of taxable income= 收入总额 成本 /

22、 费用 损失= Total income Costs / Expenses Loss年度亏损可以在五年内弥补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合伙人应纳个人所得税税款,按年计算按年计算, 分月或者分季预缴年度终了后分月或者分季预缴年度终了后3个月内汇算个月内汇算清缴清缴IIT payable by each partner shall be calculated on annual basis and paid on a monthly or quarterly basis. Final settl

23、ement shall be made within three months after the end of each tax year. 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利9现行税法下有限合伙所得税处理现行税法下有限合伙所得税处理(续续)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 LPEcurr

24、ently 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

25、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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利10有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践上海上海Local Practices on Income Taxes on LPEs Shang

26、hai适用对象：股权投资企业和股权投资管理企业适用对象：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

27、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

28、IIT as “interests and dividends income”, the applicable IIT rate is 20% 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利11有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践上海上海(续续)Local Practices on Income Taxes on LPEs Shanghai (Contd)主要财政扶持主要财政扶持Major Local Financial Subsidies适用对象适用对象Applicable Entities具体内容具体内容Details股权投资管理企业E

29、quity 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 enter

30、prises, 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

31、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 / yearAcquisition of office for self-use: 1.5% x acquisition price注：上述政策执行到注：上述政策执行到2010年年12月月31日止日止, 且可能根据企业有所不同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

32、 among enterprises 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利12有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践北京北京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地方政策地方政策 Local policies合伙制股权基金中

33、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

34、 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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利13有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践北京北京(续续)Local Practices

35、on Income Taxes on LPEs Beijing (Contd)主要财政扶持主要财政扶持Major Subsidies适用对象适用对象Applicable entities具体内容具体内容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 revenu

36、e 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

37、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 exte

38、nt that the fund is no more than 20% of the employees total salary注：上述政策执行到注：上述政策执行到2013年年1月月1日止日止,且可能根据企业有所不同。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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利14有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践天津天津Local Practi

39、ces on Income Taxes on LPEs Tianjin适用对象：有限合伙企业适用对象：有限合伙企业Applicable entity: LPEs税收政策税收政策 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 m

40、anaging 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%

41、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 wi

42、th the tax authority of where the partner is located. 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利15有限合伙所得税政策的地方实践有限合伙所得税政策的地方实践天津天津(续续)Local Practices on Income Taxes on LPEs Tianjin (Contd)适用对象适用对象Applicable Entities具体内容具体内容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

43、 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 equiv

44、alent 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

45、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

46、免征房产税三年Exempted from Deed Tax on its acquisition of new self-used officesand Real Estate Tax for three years注：上述政策执行到注：上述政策执行到2012年年12月月31日止日止,且可能根据企业有所不同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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利16有

47、限合伙所得税政策各地实践汇总有限合伙所得税政策各地实践汇总Summary of Local Practices on Income Taxes on LPEs合伙人类型合伙人类型Partners上海上海Shanghai北京北京Beijing天津天津Tianjin个人有限合个人有限合伙人伙人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Eac

48、h 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%个人普通合个人普通合伙人伙人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,

49、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 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利17有限合伙所得税政策各地实践汇总有限合伙所得税政策各地实践汇总(续续)Summary of Local Practic

50、es on Income Taxes on LPEs (Contd)合伙人类型合伙人类型Partners上海上海Shanghai北京北京Beijing天津天津Tianjin法人有限合伙人法人有限合伙人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 l

51、egal 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法人普通合伙人法人普通合伙人Legal-person GP无No 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利18外资有限合伙架构下的所得税分析外资有限合伙架构下的所得税分析

52、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 in

53、come? 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?税收协定关于税收协定关于常设机构的概念常设机构的概念 Definition of a PE under Treatie

54、s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 oth

55、er 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. 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利19外资有限合伙架构下的所得税分析外资有限合

56、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%,

57、 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% 2010 通力律师事务所版权所有通力律师事务所版权所有 保留一切权利保留一切权利20外资有

58、限合伙架构下的所得税分析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被投资企业生产经营所得Operating income derived by invest

59、ed entity1) 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

60、 production, operation derived by industrial and commercial households”.被投资企业对外投资取得股息被投资企业对外投资取得股息、红利所得、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投