| Announcement of the State Administration of Taxation on Issues concerning the Tax Credit Vouchers for Overseas Contracted Engineering Projects of Enterprises | | 国家税务总局关于企业境外承包工程税收抵免凭证有关问题的公告 |
| (Announcement No. 41 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第41号） |
| In accordance with the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China and the Regulation on the Implementation thereof, the Notice of the Ministry of Finance and the State Administration of Taxation on Issues concerning Tax Credits for Overseas Income of Enterprises (No. 125 [2009], Ministry of Finance) and the Announcement of the State Administration of Taxation on Issuing the Operating Guidelines for Tax Credits for Overseas Income of Enterprises (Announcement No. 1 [2010], SAT), the issues concerning the tax credit vouchers for overseas contracted engineering projects of enterprises are hereby announced as follows: | | 根据《中华人民共和国企业所得税法》及其实施条例、《财政部 国家税务总局关于企业境外所得税收抵免有关问题的通知》（财税〔2009〕125号）和《国家税务总局关于发布〈企业境外所得税收抵免操作指南〉的公告》（国家税务总局公告2010年第1号）的有关规定，现就企业境外承包工程税收抵免凭证有关问题公告如下： |
| I. Where an enterprise implements an engineering project (including but not limited to an engineering construction, infrastructure construction or any other project, hereafter the same) abroad in the form of general contracting and subcontracting or consortium, the amount of the enterprise income tax on its income paid from abroad may be credited based on the Duplicate Document of the Tax Payment Voucher for An Overseas Contracted Engineering Project (in the form of General Contracting and Subcontracting) (Annex 1, hereinafter referred to as the “Duplicate Document (in the form of General Contracting and Subcontracting)”) or the Duplicate Document of the Tax Payment Voucher for An Overseas Contracted Engineering Project (in the form of Consortium) (Annex 2, hereinafter referred to as the “Duplicate Document (in the form of Consortium)”) issued by the general contracting enterprise or the leading enterprise in the consortium, which is used as the certificate or voucher for the payment of the tax on its income from abroad, in accordance with the provisions of this Announcement. | | 一、企业以总分包或联合体方式在境外实施工程项目（包括但不限于工程建设、基础设施建设等项目，下同），其来源于境外所得已在境外缴纳的企业所得税税额，可按本公告规定以总承包企业或联合体主导方企业开具的《境外承包工程项目完税凭证分割单（总分包方式）》（附件1，以下简称《分割单（总分包方式）》）或《境外承包工程项目完税凭证分割单（联合体方式）》（附件2，以下简称《分割单（联合体方式）》）作为境外所得完税证明或纳税凭证进行税收抵免。 |
| II. Where an enterprise that contracts a project abroad in the form of general contracting and subcontracting (“re-subcontracts,” hereafter the same) the portion other than that constructed by the general contracting enterprise itself, the general contracting enterprise may allocate the amount of enterprise income tax on the income paid from abroad for the subcontracted portion by the general contracting enterprise abroad, according to the reasonable proportion determined according to the income actually obtained, workload, etc., issue a Duplicate Form (in the form of General Contracting and Subcontracting), and provide a photocopy of the Duplicate Form (in the form of General Contracting and Subcontracting) to the subcontracting enterprise, and the subcontracting enterprise shall declare for tax credit accordingly. The general contracting enterprise shall declare for tax credit on the basis of the balance after allocation. The allocation methods for the same project shall be consistent, and shall not change during the existence of the project. | | 二、企业以总分包方式在境外承包工程，除总承包企业自行施工的部分外，发生分包（再分包，下同）的，其分包部分来源于境外所得已由总承包企业在境外缴纳的企业所得税税额，总承包企业可按实际取得的收入、工作量等因素确定的合理比例进行分配，开具《分割单（总分包方式）》，并将《分割单（总分包方式）》复印件提供给分包企业，分包企业据此申报抵免。总承包企业按分配后的余额申报抵免。同一项目分配方法应当一致，且在项目存续期内不得改变。 |
| III. Where an enterprise wins the bidding for an overseas project in the form of consortium, thespearheading enterprisein the consortium shall allocate the amount of enterprise income tax paid by the consortium abroad according to the reasonable proportion determined according to the income actually obtained, workload, etc., issue a Duplicate Document (in the form of Consortium), and provide a photocopy of the Duplicate Document (in the form of Consortium) to all other enterprises in the consortium, and such enterprises shall declare for tax credits accordingly. | | 三、企业以联合体方式中标境外工程，该联合体在境外缴纳的企业所得税税额可由主导方企业按实际取得的收入、工作量等因素确定的合理比例进行分配，开具《分割单（联合体方式）》，并将《分割单（联合体方式）》复印件提供给联合体各方企业，联合体各方企业据此申报抵免。 |
| The spearheading party in a consortium may be determined according to the proportion of contractual income, whichever is higher, or as agreed on in advance. | | 联合体主导方可按合同收入占比孰高原则或事先约定进行确定。 |
IV. A general contracting enterprise that acts as an overseas taxpayer shall, according to the amount of the enterprise income tax it has paid abroad, fill out a Duplicate Document (in the form of General Contracting and Subcontracting), submit it to the competent tax authority for recordation, and retain the following materials for future reference:
．．．．．． | | 四、总承包企业作为境外纳税主体，应就其在境外缴纳的企业所得税税额，填制《分割单（总分包方式）》后提交主管税务机关备案，并将以下资料留存备查：
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