Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded Enterprises and Foreign Enterprises
Guo Shui Han [2007] No. 408
State Taxation Bureau of Gansu Province:
We have received your Request for Instructions on Whether Netzsch (Lanzhou) Pumps Co., Ltd. Should Pay Enterprise Income Tax on Its Income from Government Subsidies (Gan Guo Shui Fa [2006] No. 146). We hereby render a reply as follows:
1. The various forms of monetary assets or non-monetary assets gratuitously acquired from the government (hereinafter referred to as government subsidies) by the agencies and offices set up by foreign-funded enterprises and foreign enterprises inside China (hereinafter referred to as enterprises) shall be dealt with respectively in light of the following circumstances:
(1) Subject to the laws, regulations and the provisions of the State Council, if the government subsides acquired by the enterprises are exempted from enterprise income tax, such government subsides acquired by the enterprises shall be taken as investments, that is to say, the assets of government subsides as accepted shall be assessed and may be depreciated or amortized in light of the taxation treatments for investment assets, and the value of such government subsides are not calculated into the amount of taxable incomes of the enterprises.
(2) Unless it is under the circumstance as prescribed in Item (1) of this Article, if the government subsides acquired by the enterprises satisfies any of the following conditions, they may not be calculated into current losses and profits of the enterprises, but the assets purchased or formed by the said government subsides shall be estimated, depreciated or amortized after deduction of the amount of government subsides:
(a) The assets from government subsidies are the non-current assets an enterprise owns for a long time; or
(b) An enterprise has acquired government subsidies in the form of current assets, but it has used or must use such subsidies for purchase, construction or improvement of non-current assets in accordance with the requirements for government subsidies.
(3) Where the government subsidies acquired by an enterprise do not fall into the circumstances as provided in items (1) or (2) of this Article, the amount of government subsidies shall be calculated into the current losses and profits of the enterprise, and the enterprise income tax shall be paid by the enterprise.
2. Where the taxation treatment is dealt with in accordance with the present Reply, and the tax repayment or refund is involved, it shall be dealt with under the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for the implementation thereof.
The State Administration of Taxation
April 5, 2007
The State Administration of Taxation 2007-04-05
国家税务总局关于外商投资企业和外国企业取得政府补助有关所得税处理问题的批复
国税函[2007]第408号
甘肃省国家税务局：
你局《甘肃省国家税务局关于耐驰（兰州）泵业有限公司政府补贴收入是否缴纳企业所得税问题的请示》（甘国税发[2006]146号）收悉。现批复如下：
一、 外商投资企业以及外国企业在中国境内设立的机构、场所（以下称企业）以各种方式从政府无偿取得货币资产或非货币资产（以下称政府补助），应分别以下情况进行税务处理：
（一） 按照法律、行政法规和国务院规定，企业取得的政府补助免予征收企业所得税的，企业对取得的该项政府补助按接受投资处理，即接受的政府补助资产按有关接受投资资产的税务处理规定计价并可以计算折旧或摊销；该项政府补助资产的价值不计入企业的应纳税所得额。
（二） 除本条第（一）项规定情形外，企业取得的政府补助符合以下条件之一的，该政府补助额不记入企业当期损益，但应对以该政府补助所购置或形成的资产，按扣减该政府补助额后的价值计算成本、折旧或摊销。
1． 政府补助的资产为企业长期拥有的非流动资产；
2． 企业虽以流动资产形式取得政府补助，但已经或必须按政府补助条件用于非流动资产的购置、建造或改良投入。
（三） 企业取得的政府补助不属于本条第（一）项和第（二）项规定情形的，该政府补助额应计入企业当期损益计算缴纳企业所得税。
二、 按本批复规定进行税务处理，涉及补税或者退税的，按《中华人民共和国税收征收管理法》及其实施细则的有关规定办理。
国家税务总局
二○○七年四月五日
国家税务总局 2007年04月05日 颁布
|
