Major Tax Categories for FIEs and Foreigners

文章摘要 本文系统梳理外商投资企业及外国个人在华经营需关注的主要税种,包括增值税、消费税、关税、营业税及企业所得税。增值税区分一般纳税人与小规模纳税人,适用17%基本税率和13%低税率,并通过专用发票管理抵扣链条;消费税针对11类消费品在生产、委托加工、进口环节征收,采用从价、从量或复合计税;关税依据进口货物的CIF价与出口货物的FOB价确定完税价格,适用普通或优惠税率;营业税则覆盖服务、无形资产转让及不动产销售。文章对各税种的纳税人、征税范围、税率及纳税义务发生时间作出实务说明,为外资主体进行税务合规与税负规划提供基础指引。

1 Value-Added Tax


As a type of turnover tax, value-added tax (VAT) is levied on the increased value of commodities at different stages of production or circulation, or on the value-added of commodities. All enterprises and individuals engaged in the sale or import of goods or the provision of processing, repair or maintenance services in China have to pay VAT.


(a) Taxpayer


In China, VAT payers are divided into general taxpayers and small-scale taxpayers on the basis of their operation scale and accounting and auditing system, with different methods of tax computation. Small-scale taxpayers are taxpayers without a sound accounting and auditing system whose taxable value of sales is below the prescribed standards, namely Rmb1 million for taxpayers engaged in the production of goods or the provision of taxable services, and less than Rmb1.8 million for those engaged in wholesaling or retailing business. General taxpayers mainly refer to enterprises whose annual taxable sales value exceeds that of small-scale taxpayers. Small production enterprises with a sound accounting and auditing system may be classified as general taxpayers. However, individuals, non-enterprise units, and enterprises that do not regularly engage in taxable operations are classified as small-scale taxpayers even if their annual taxable sales value exceeds the standards for small-scale taxpayers.


(b) Taxable Items and Tax Rates


There are two VAT rates in China, a basic rate of 17% and a lower rate of 13%. The sale and import of the following commodities are subject to VAT at the lower rate of 13%: grains, edible vegetable oil, drinking water, heating, air-conditioning, hot water, coal gas, liquefied petroleum gas, natural gas, methane, coal products for domestic use; books, newspapers and magazines; feedstuffs, chemical fertilisers, pesticides, agricultural machinery, agricultural plastic sheeting; and other commodities as specified by the state.


(c) Special VAT Invoice


General taxpayers may purchase special VAT invoices from the tax authorities. Small-scale taxpayers and non-VAT taxpayers may not purchase or use such invoices. General taxpayers selling taxable items must issue special VAT invoices to the buyer. However, for the sale of taxable items to consumers and the sale of duty-free goods or goods for export, no special VAT invoices have to be issued. It is also not mandatory to issue special VAT invoices for the sale of taxable items to small-scale taxpayers. Special VAT invoices that are not up to specifications may not be used to claim deduction or exemption for input VAT.


(d) Tax Liability and Payment Period


In the supply of goods or taxable services, the VAT liability arises on the day the taxpayer receives full payment for the transaction or obtains a payment voucher for the transaction. In the case of import goods, VAT  for the transaction. In the case of import goods, VAT liability arises on the day of customs declaration.
The payment period may be one day, three days, five days, ten days, fifteen days or one month, to be determined by the competent tax authorities based on the amount of VAT payable by the taxpayer.


2 Consumption Tax


Consumption tax is tax payable on the sales value or volume of taxable consumer goods sold in China by enterprises and individuals engaged in the production, subcontracted processing or importation of any of the following 11 items of goods: cigarettes, alcoholic drinks and alcohol, cosmetics, skin- and hair-care products, fine jewellery and precious stones, firecrackers and fireworks, gasoline, diesel oil, motor vehicle tyres, motorcycles, and small motor cars. It is levied on consumer goods on top of VAT. Consumption tax is included in the transaction price and is only payable on the production, subcontracted processing and importation of taxable consumer goods. Since consumption tax is included in the transaction price, it is not payable in the subsequent stages such as wholesaling and retailing. The tax is ultimately borne by consumers.


(a) Taxpayer
Payers of consumption tax are enterprises and individuals engaged in the production, subcontracted processing and importation of taxable consumer goods.


(b) Taxable Items and Tax Rates
Consumption tax is payable on 11 taxable items at 25 different tax rates (tax amounts), ranging from 3% to 50%. It is levied by value (ad valorem tariff) or by volume (specific duty) at the production stage; but for white spirits made from cereal and potatoes, beer and cigarettes, they are subject to consumption tax under the combination of by volume and by value. Taxable consumer goods for export are exempt from consumption tax unless otherwise stipulated by the state.


(c) Tax Liability and Payment Period
In the sale of taxable consumer goods, the consumption tax liability arises on the day the taxpayer receives full payment for the transaction or obtains a payment voucher for the transaction. In the import of goods, it arises on the day of customs declaration. The consumption tax payment period may be one day, three days, five days, ten days, fifteen days or one month, to be determined by the competent tax authorities based on the amount of consumption tax payable by the taxpayer.


3 Customs Duty


Customs duty is levied by Customs on commercial commodities or articles entering or leaving China's national boundaries or customs territories.


(a) Taxpayer
Payers of customs duty on commercial commodities are consignees of imports and consignors of exports. The former have to pay import tariffs while the latter have to pay export tariffs. Payers of customs duty on articles include: incoming passengers carrying personal luggage and articles, service attendants on different modes of transport carrying personal articles, owners of gifts and personal articles that enter China through other means, and addressees of incoming personal mail.


(b) Tariff Rates
China adopts a two-column tariff for imports: a general rate and a preferential rate. The general tariff rate applies to goods from countries and regions that have not signed reciprocal tariff agreements with China, while the preferential tariff rate applies to goods from countries and regions that have signed such agreements with China. The current average import tariff rate of China is 10.4%. For exports, tariffs range between 0% to 20%.


(c) Dutiable Value
The dutiable value of imported goods in general is their CIF price while the dutiable value of exports is their FOB price.


(d) Payment of Customs Duty
Taxpayers or their agents should make payment at designated banks within 15 days from the date of issuance of the customs duty payment notice by Customs.


4 Business Tax


Business tax is a kind of turnover tax levied on the revenue generated from the provision of taxable services, such as communications and transportation, construction, finance and insurance, posts and telecommunications, culture and sports, entertainment and other taxable services, as well as the transfer of intangible assets and the sale of immovable properties within the territory of China.


(a) Taxpayer
Payers of business tax are enterprises or individuals engaged in the provision of taxable services, transfer of intangible assets or sale of immovable properties in China.


(b) Taxable Items and Tax Rates
There are nine taxable items for business tax, ranging from 3% (for communications and transportation) to 20% (for entertainment).


(c) Tax Liability and Payment Period
The business tax liability arises on the day the taxpayer receives the full amount of business proceeds or obtains a payment voucher for the proceeds. The payment period may be five days, ten days, fifteen days or one month, to be determined by the competent tax authorities.


5 Income Tax on FIEs and Foreign Enterprises


(a) Object of Taxation
Foreign-invested enterprises (FIEs) and foreign enterprises have to pay income tax on their income derived from production, business operations and other sources within the territory of China. As Chinese 'residents', FIEs are required to bear full tax liabilities and pay income tax on all incomes derived from sources inside and outside China. However, foreign enterprises, which are not Chinese 'residents', will only bear limited tax liabilities and pay income tax on incomes derive from sources inside China.


(b) Taxpayer
FIEs established in China include Sino-foreign equity joint-venture enterprises, Sino-foreign contractual joint-venture enterprises and wholly foreign-owned enterprises. Foreign enterprises refer to foreign companies, enterprises and other economic organisations with establishments or venues engaged in production or business operations within China, as well as those which, though without establishments or venues in China, have incomes from sources within the territory of China.


(c) Taxable Items and Tax Rates
FIEs and foreign enterprises that have establishments or venues in China have to pay corporate income tax of 30% and local income tax of 3% on their incomes from production and business operations and on profits (dividends), interest, rentals, royalties and other incomes derived from sources both inside and outside China that are effectively connected with such establishments or venues. Foreign enterprises that have no establishment or venue in China but derive profits, interest, rentals, royalties and other incomes from sources in China, or although they have establishments or venues in China the said incomes are not effectively connected with such establishments or venues, have to pay income tax of 10% on such incomes.


(d) Filing of Tax Returns
Income tax on FIEs and foreign enterprises is levied on an annual basis and paid in advance in quarterly instalments. Taxpayers should file their quarterly income tax returns with the local tax authorities and pay the tax within 15 days as from the end of each quarter. They should file their annual income tax returns together with their final account statements within four months as from the end of each tax year, and make their final settlement within five months as from the end of the tax year. Any excess will be refunded and any deficiency will have to be paid. For FIEs and foreign enterprises that have no establishment or venue in China but derive incomes from profits, interest, rentals, royalties and other incomes from sources in China, and for those that do have establishments or venues in China but derive incomes that are not effectively connected with such establishments or venues, the income beneficiary should be the taxpayer and the payer should be the withholding agent. The tax should be withheld from the amount of each payment by the payer. The withholding agent should, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.


6 Individual Income Tax
Individual income tax is levied on the incomes derived from sources both inside and outside China of individuals who have domicile in China, or although without domicile have resided for one year or more in China; and on the incomes derived from sources within China of individuals not domiciled or resident in China, or individuals not domiciled but have resident in China, or individuals not domiciled but have resided in China for less than one year.


(a) Taxpayer and Tax Liability
  Resident taxpayers refer to Chinese citizens and foreign nationals residing in China. They are individuals domiciled in China (who, by reason of their permanent registered address, family or economic interests, habitually reside in China); or foreign nationals, overseas Chinese, and Hong Kong, Macau and Taiwan compatriots who have resided in China for a calendar year in a tax year. Resident taxpayers have unlimited tax liabilities and have to pay individual income tax to the Chinese government on incomes from global sources. Non-resident taxpayers refer to foreign nationals, overseas Chinese and Hong Kong, Macau and Taiwan compatriots who are neither domiciled nor resident in China; or foreign nationals, overseas Chinese and Hong Kong, Macau and Taiwan compatriots who are not domiciled in China and have resided in China for less than a calendar year in a tax year. Non-resident taxpayers have limited tax liabilities and are required to pay individual income tax to the Chinese government only on incomes from sources inside China.


(b) Taxable Items, Tax Rates and Deduction Standards
  Income from wages and salaries
Income from wages and salaries is taxed at progressive rates ranging from 5% to 45%.


Taxable income: For people working in China, the taxable income is the balance of their monthly income after deducting Rmb1,600 (the allowable deduction may be increased by the local tax bureaus depending on the living standard of each city). For personnel recruited from outside China, the taxable income is the balance of their monthly income after deducting Rmb4,000.

杨春宝一级律师简介

杨春宝一级律师,大成上海高级合伙人、资本市场部主任、国资基金研究中心主任,大成中国区私募基金专业带头人、科技与文化法律研究中心联合牵头人。执业30余年,长期从事私募基金、投融资、并购重组法律服务,尤其对对赌研究颇深且具有非常丰富的实战经验,并专注于金融机构股权投资业务。2004年起多次入选The Legal 500"私募基金"和"公司与商业"等境内外各类律师榜单,代理的中国法院首例适用外国法律审理外国公司的董事损害小股东权益纠纷案入选上海高院发布的《上海法院域外法查明典型案例》和威科先行"要案头条"。入选上海涉外法律人才库、上海市司法局鼎新法治人才库、上海国有企业改制法律顾问团,具有上市公司独立董事任职资格,系多家知名高校的兼职教授或兼职研究生导师及上海市商务委跨国经营人才培训班讲师。出版《私募股权投资基金风险防控操作实务》等16本投融资法律专著。了解更多

常见法律问题

增值税一般纳税人和小规模纳税人如何区分?

中国增值税制度将纳税人分为一般纳税人和小规模纳税人,区分标准主要依据经营规模以及会计核算是否健全。小规模纳税人通常指会计核算不健全、年应税销售额低于规定标准的企业,标准为从事货物生产或提供应税劳务的纳税人年销售额不超过100万元,从事批发或零售的纳税人年销售额不超过180万元。一般纳税人则指年应税销售额超过上述标准且会计核算健全的企业。值得注意的是,即使生产型企业规模较小,只要会计核算健全,也可以申请登记为一般纳税人。而个人、非企业单位以及不经常发生应税行为的企业,即使销售额超过标准,也一律按小规模纳税人管理。两类纳税人的计税方法不同,一般纳税人采用销项税额减进项税额的抵扣法,可开具增值税专用发票;小规模纳税人则按简易办法以销售额乘以征收率计算应纳税额,通常不能自行开具专用发票,也不能抵扣进项税额。实务中,企业选择纳税人身份会直接影响税负和发票开具能力,需结合客户需求、进项发票取得情况和行业特点综合判断。此外,一般纳税人销售货物或劳务时,除向消费者销售免税货物或出口货物等特殊情况外,必须开具增值税专用发票;向小规模纳税人销售应税项目时,专用发票的开具并非强制。专用发票不符合规定的一律不得用于抵扣进项税额,因此企业应严格管理发票的取得与填写,避免因形式瑕疵丧失抵扣权。

消费税的征收环节和计税方式有哪些特点?

消费税是对特定消费品在特定环节征收的流转税,具有调节消费结构和引导资源配置的功能。目前中国对11类应税消费品征收消费税,包括烟、酒及酒精、化妆品、贵重首饰及珠宝玉石、鞭炮焰火、成品油、汽车轮胎、摩托车、小汽车等。消费税的显著特点是实行单环节征收,即只在生产、委托加工和进口环节征收,后续的批发、零售环节不再重复征收(但卷烟和超豪华小汽车等有特殊规定,原文未涉及)。这样设计的目的是避免多环节重复征税,同时便于税务机关控管税源。计税方式上,消费税采用从价定率、从量定额以及从价和从量复合计税三种方法。从价定率以应税消费品的销售额乘以比例税率计算,税率区间为3%至50%;从量定额以销售数量乘以单位税额计算,适用于啤酒、黄酒、成品油等;复合计税则同时适用从价和从量,主要针对白酒和卷烟。例如粮食白酒、薯类白酒以及卷烟,既按数量征收定额税,又按销售额征收比例税。消费税由纳税人直接缴纳,但税负最终通过价格转嫁给消费者,因此其本质是价内税。出口的应税消费品,除国家另有规定外,免征消费税,这体现了鼓励出口的政策导向。实务中,企业需准确判断其产品是否属于应税消费品,并正确选择计税依据和适用税率,特别注意自产自用、委托加工和进口等不同情形下纳税义务发生时间的认定。若将应税消费品用于连续生产非应税消费品,需在移送使用时缴纳消费税,避免税务风险。

关税的完税价格如何确定?税率适用有何规则?

关税是对进出中华人民共和国关境的货物和物品征收的税种,其纳税人包括进口货物的收货人、出口货物的发货人,以及携带应税物品入境的旅客、运输工具服务人员、邮递物品收件人等。关税完税价格的确定是计算应纳税额的关键。对于进口货物,一般以到岸价格(CIF)作为完税价格,包括货物价格、运费和保险费等;对于出口货物,则以离岸价格(FOB)作为完税价格,通常不包括离境后的运费和保险费。海关会审查申报价格的真实性和合理性,必要时可按照规定进行估价调整。税率适用方面,中国对进口关税实行双栏税率制度,即普通税率和优惠税率。原产于与我国未签订互惠关税协定的国家或地区的进口货物,适用普通税率;原产于与我国签订互惠关税协定的国家或地区的进口货物,适用优惠税率。这一制度体现了关税的国别政策和外交考量。目前我国进口关税平均税率为10.4%左右,出口关税税率一般在0%至20%之间,并非所有出口货物都需缴纳出口关税,仅对少数资源性产品和限制出口商品征收。实务中,纳税人应在海关填发税款缴款书之日起15日内,到指定银行缴纳税款,逾期将产生滞纳金。对于进出口企业而言,准确归类商品适用海关税则号,如实申报成交价格和运输相关费用,是避免价格瞒骗和归类错误的关键。同时,企业可关注优惠贸易协定项下的减免税政策,通过合规的原产地证明享受更低的协定税率,从而降低进口成本。争议焦点常集中在完税价格的认定上,特别是关联交易价格、特许权使用费是否应计入完税价格等问题,需结合海关估价规定具体分析。

以上内容仅供参考,不构成法律意见。如需专业法律服务,请联系杨春宝一级律师:chambers.yang@dentons.cn

  • 本站声明:本站所载之法律论文、法律评论、案例、法律咨询等,除非另有注明,著作权人均为站长杨春宝高级律师本人。欢迎其他网站链接,但是,未经书面许可,不得擅自摘编、转载。引用及经许可转载时均应注明作者和出处"法律桥",并链接本站。本站网址:https://meetlawyer.com/。
  •  
  •         本站所有内容(包括法律咨询、法律法规)仅供参考,不构成法律意见,本站不对资料的完整性和时效性负责。您在处理具体法律事务时,请洽询有资质的律师。本站将努力为广大网友提供更好的服务,但不对本站提供的任何免费服务作出正式的承诺。本站所载投稿文章,其言论不代表本站观点,如需使用,请与原作者联系,版权归原作者所有。

发表回复