基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

关于外国投资者并购境内企业股权有关税收问题的通知 Circular on Tax Paid by Foreign Investors Merging the Stock Equity of Chinese Enterprises

2006-05-13 01:22   我要纠错 | 打印 | 收藏 | | |

国税发[2003]60号

颁布日期:20030528  实施日期:20030101  颁布单位:国家税务总局

  GuoShuiFa [2003] No. 60

  May 28, 2003

  In order to promote and regulate the investment launched by foreign investors in China, introduce foreign advanced technology and management experiences, raise China's level of utilizing foreign capital and realize reasonable allocation of resources, the former Ministry of Foreign Trade and Economic Cooperation, the State Administration for Industry and Commerce, the State Administration of Foreign Exchange and the State Administration of Taxation jointly promulgated the Interim Regulations Concerning the Issue that Foreign Investor Merge Enterprises Within the Territory of China (hereinafter referred to as Interim Regulations) in March of 2003, which allows foreign investors to merge the stock equity of enterprises without foreign investment within the territory of China (hereinafter referred to as enterprises within the territory)。 Concerning the tax issue involved in the merger, it is hereby informed as follows:

  I. Foreign investors enable enterprises within the territory to become enterprises with foreign investment through purchasing the stock equity of their shareholders or subscribe their increased capital (hereinafter referred to as stock equity purchase)。 If foreign investors have more than 25% of the total shares, the enterprise may pay various taxes according to tax laws and regulations suitable to enterprises with foreign investment.

  II. For the enterprises with foreign investment changed into from an enterprise within the territory through stock equity purchase, if they meet the relevant conditions stipulated by the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as Tax Law) and its detailed rules, they could enjoy preferential tax treatment made by Tax Law and other relevant provisions. The preferential tax should be calculated according to the following provisions:

  (I) The beginning of business and operation period. The day when an industrial and commercial organ approves and issues business license means an enterprise with foreign investment changed into from an enterprise within the territory through stock equity purchase begins its business. From the beginning day to the business maturity date set by industrial and commercial registration is operation period.

  (II) The settlement of pre-establishment loss. The total business loss that has not been made up before an enterprise with foreign investment established may be covered by the enterprise with foreign investment changed into from an enterprise within the territory through stock equity purchase in the rest years of covering loss stipulated by Article 11 of Tax Law.

  (III) Identification of profit-making year. Profit-making year refers to the year when an enterprise with foreign investment changed into from an enterprise within the territory through stock equity purchase is established and it still makes profit after making up loss of the years before. In the profit-making year, if the production period is less than 6 months, the enterprise may choose the beginning year of tax reduction and remission according to Article 77 of detailed rules of Tax Law.

  III. The Circular shall enter into force as of January 1, 2003. The enterprises with foreign investment changed from enterprises within the territory through stock equity purchase established before the promulgation of the circular should adhere to the circular if they meet the conditions of Interim Regulations and the circular.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右

外语教育网(www.for68.com)是北京东大正保科技有限公司(CDEL)旗下一家大型外语远程教育网站,正保科技成立于2005年7月,是国内超大型外语远程教育基地,上榜“北京优质教育资源榜”--“百万读者推崇的网络教育机构”。


公司凭借雄厚的师资力量、先进的网络视频多媒体课件技术、严谨细致的教学作风、灵活多样的教学方式,为学员提供完整、优化的外语课程,既打破了传统面授的诸多限制,发挥了网络教育的优势,也兼顾面授的答疑与互动特点,为我国培养了大量优秀的外语人才。


为了满足学员学习不同语种、不同阶段的学习需求,网站开设了包括考试英语、行业英语、实用口语以及小语种在内的百余门语言学习课程,涵盖英语、日语、韩语、俄语、德语、法语、西班牙语、意大利语、阿拉伯语等主要语种,供学员自由选择。此外,网站还拥有各类外语专业信息和考试信息20余万条,是广大学员了解外语类考试最新政策、动态及参加各语种培训的优质网站。


北京东大正保科技有限公司成立于2000年,是一家具备网络教育资质、经教育部批准开展远程教育的专业公司,为北京市高新技术企业、中国十大教育集团、联合国教科文组织技术与职业教育培训在中国的唯一试点项目。


公司下属13家行业远程教育网站,业务涵盖了会计、法律、医学、建设、自考、成考、考研、中小学、外语、信息技术、汉语言教学等诸多领域,拥有办公面积8000多平米,员工近千人,公司年招生规模达270万人。由于正保远程教育(China Distance Education Holdings Ltd., CDEL)在中国互联网远程教育行业内的绝对优势和强大影响力,正保教育模式一直被广大投资人所追捧。2008年7月30日,公司在美国纽约证券交易所正式挂牌上市(股票交易代码:DL),是2008年唯一一家在美国纽交所上市的专业从事互联网远程教育的中国企业。


版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371