| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 7 [2015]) | | （2015年第7号） |
| Announcement on Several Issues concerning the Enterprise Income Tax on Income from the Indirect Transfer of Assets by Non-Resident Enterprises | | 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 |
| To further regulate and strengthen the administration of enterprise income tax on income from the indirect transfer of equities and other assets of Chinese resident enterprises by non-resident enterprises, in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the regulation on its implementation (hereinafter referred to as the “Regulation on the Implementation of the Enterprise Income Tax Law”), as well as the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) and the detailed rules for its implementation, the relevant issues are hereby announced as follows: | | 为进一步规范和加强非居民企业间接转让中国居民企业股权等财产的企业所得税管理，依据《中华人民共和国企业所得税法》（以下称企业所得税法）及其实施条例（以下称企业所得税法实施条例）， 以及《中华人民共和国税收征收管理法》（以下称税收征管法）及其实施细则的有关规定，现就有关问题公告如下： |
| I. Where a non-resident enterprise indirectly transfers equities and other assets of a Chinese resident enterprise to avoid its enterprise income tax payment obligation by making an arrangement not for any reasonable business purpose, such indirect transfer shall be redefined in nature and recognized as the direct transfer of equities and other assets of the Chinese resident enterprise in accordance with the provisions of Article 47 of the Enterprise Income Tax Law. | | 一、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。 |
| For the purpose of this Announcement, “equities and other assets of a Chinese resident enterprise” means the assets of a branch or establishment within the territory of China, real estates located within the territory of China, and equity investment assets of a Chinese resident enterprise, among others, which are directly held by a non-resident enterprise and for which the income from transfer is subject to enterprise income tax in China according to the relevant provisions of China's tax laws (hereinafter referred to as “Chinese taxable assets”). | | 本公告所称中国居民企业股权等财产，是指非居民企业直接持有，且转让取得的所得按照中国税法规定，应在中国缴纳企业所得税的中国境内机构、场所财产，中国境内不动产，在中国居民企业的权益性投资资产等（以下称中国应税财产）。 |
| The term “indirect transfer of Chinese taxable assets” means the transaction which produces a result identical or substantially similar to the direct transfer of Chinese taxable assets by a non-resident enterprise through transfer of equities and other similar rights and interests (hereinafter referred to as “equities”) of an overseas enterprise that directly or indirectly holds Chinese taxable assets (excluding Chinese resident enterprises registered outside China, hereinafter referred to as the “overseas enterprise”), including the circumstances under which the overseas enterprise's shareholders change due to the restructuring of the non-resident enterprise. A non-resident enterprise indirectly transferring Chinese taxable assets is referred to as the equity transferor. | | 间接转让中国应税财产，是指非居民企业通过转让直接或间接持有中国应税财产的境外企业（不含境外注册中国居民企业，以下称境外企业）股权及其他类似权益（以下称股权），产生与直接转让中国应税财产相同或相近实质结果的交易，包括非居民企业重组引起境外企业股东发生变化的情形。间接转让中国应税财产的非居民企业称股权转让方。 |
| II. For the amount of income obtained by the equity transferor from its transfer of equities of an overseas enterprise and included in Chinese taxable assets, to which Article 1 of this Announcement applies (hereinafter referred to as the “income from the indirect transfer of Chinese taxable assets”), tax treatment shall be conducted under the following sequences: | | 二、适用本公告第一条规定的股权转让方取得的转让境外企业股权所得归属于中国应税财产的数额（以下称间接转让中国应税财产所得），应按以下顺序进行税务处理： |
| (1) The amount of income from the indirect transfer of assets of a branch or establishment within the territory of China set up by an overseas enterprise or its affiliated enterprise directly or indirectly holding Chinese taxable assets (hereinafter referred to as the “income from the indirect transfer of assets of a branch or establishment”) shall be deemed as the income with actual connection with the branch or establishment and shall be subject to tax according to the provisions of paragraph 2 of Article 3 of the Enterprise Income Tax Law. | | （一）对归属于境外企业及直接或间接持有中国应税财产的下属企业在中国境内所设机构、场所财产的数额（以下称间接转让机构、场所财产所得），应作为与所设机构、场所有实际联系的所得，按照企业所得税法第三条第二款规定征税； |
| (2) Except under the circumstance as set forth in item (1) of this Article, the amount of income from the indirect transfer of real estate within the territory of China (hereinafter referred to as the “income from the indirect transfer of real estate”) shall be deemed as the income from the transfer of real estate within the territory of China, and shall be subject to tax according to the provisions of paragraph 3 of Article 3 of the Enterprise Income Tax Law. | | （二）除适用本条第（一）项规定情形外，对归属于中国境内不动产的数额（以下称间接转让不动产所得），应作为来源于中国境内的不动产转让所得，按照企业所得税法第三条第三款规定征税； |
| (3) Except under the circumstance as set forth in item (1) or (2) of this Article, the amount of income from the indirect transfer of equity investment assets of a Chinese resident enterprise (hereinafter referred to as the “income from indirect equity transfer”) shall be deemed as income from the transfer of equity investment assets within the territory of China, and shall be subject to tax according to the provisions of paragraph 3 of Article 3 of the Enterprise Income Tax Law. | | （三）除适用本条第（一）项或第（二）项规定情形外，对归属于在中国居民企业的权益性投资资产的数额（以下称间接转让股权所得），应作为来源于中国境内的权益性投资资产转让所得，按照企业所得税法第三条第三款规定征税。 |
| III. When a business purpose is determined as reasonable or not, all arrangements relating to the indirect transfer of Chinese taxable assets shall be taken into overall consideration, and the following relevant factors shall be comprehensively analyzed in light of the actual circumstances: | | 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： |
| (1) Whether the main value of the equities of an overseas enterprise directly or indirectly arises from Chinese taxable assets. | | （一）境外企业股权主要价值是否直接或间接来自于中国应税财产； |
| (2) Whether the assets of an overseas enterprise mainly consist of direct or indirect investment made within the territory of China, or whether the main income it obtains directly or indirectly arises from within the territory of China. | | （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； |
| (3) Whether the functions actually fulfilled and risks assumed by an overseas enterprise or its affiliated enterprise directly or indirectly holding Chinese taxable assets are able to prove that the enterprise structure has the economic nature. | | （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； |
| (4) The shareholders, business model and the duration of the relevant organizational structure of an overseas enterprise. | | （四）境外企业股东、业务模式及相关组织架构的存续时间； |
(5) The income tax payable abroad on the income from the indirect transfer of Chinese taxable assets.
．．．．．． | | （五）间接转让中国应税财产交易在境外应缴纳所得税情况；
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