关于海南自由贸易港企业所得税优惠政策有关问题的公告

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关于海南自由贸易港企业所得税优惠政策有关问题的公告

Announcement on Issues Related to Preferential Policies of

Corporate Income Tax in Hainan Free Trade Port

　　7月31日，国家税务总局海南省税务局发布公告，明确了海南自由贸易港企业所得税优惠政策的相关规定。全文如下：

　　On July 31, the Hainan Taxation Bureau of State Administration of Taxation issued an announcement to clarify the relevant provisions of preferential policies on corporate income tax in Hainan Free Trade Port. The full text is as follows:

国家税务总局海南省税务局关于海南自由贸易港企业所得税优惠政策有关问题的公告

（国家税务总局海南省税务局公告2020年第4号）

　　Announcement by Hainan Taxation Bureau of State Administration of Taxation on Issues Related to Preferential Policies of Corporate Income Tax in Hainan Free Trade Port

　　(Announcement No.4, 2020, Hainan Taxation Bureau of State Administration of Taxation)

　　根据《中华人民共和国企业所得税法》及其实施条例(以下简称实施条例)、《财政部 税务总局关于海南自由贸易港企业所得税优惠政策的通知》(财税〔2020〕31号，以下简称通知)的规定，现就海南自由贸易港企业所得税优惠政策执行有关问题公告如下：

　　In accordance with the provisions of the Corporate Income Tax Law of the People's Republic of China and its Implementation Regulations (hereinafter referred to as the Implementation Regulations) and the Notice by the Ministry of Finance and the State Administration of Taxation on Preferential Policies of Corporate Income Tax in Hainan Free Trade Port (Notice No. 31, 2020, hereinafter referred to as the Notice), the relevant issues concerning the implementation of preferential policies of corporate income tax in Hainan Free Trade Port are hereby announced as follows:

　　一、鼓励类产业企业减按15%税率征收企业所得税问题

　　1.Issues concerning the 15% corporate income tax on enterprises in encouraged industries.

　　(一)注册在海南自由贸易港(以下简称自贸港)并实质性运营的鼓励类产业企业，减按15%的税率征收企业所得税。本款规定所称企业包括设立在自贸港的非居民企业机构、场所。

　　(1)Encouraged industrial enterprises that are registered in Hainan Free Trade Port (hereinafter referred to as FTP) and has a substantial operation record are levied at a reduced rate of 15% for their corporate income. Enterprises mentioned in this clause include the non-resident enterprise institutions and establishments in the FTP.

　　(二)对总机构设在自贸港的企业，仅将该企业设在自贸港的总机构和分支机构(不含在自贸港以外设立的二级以下分支机构在自贸港设立的三级以下分支机构)纳入判断是否符合规定条件范围，设在自贸港以外的分支机构不纳入判断范围;对总机构设在自贸港以外的企业，仅就设在自贸港的分支机构(不含在自贸港以外设立的二级以下分支机构在自贸港设立的三级以下分支机构)判断是否符合规定条件，设在自贸港以外的总机构和分支机构不纳入判断范围。

　　(2)For an enterprise with its head office located in the FTP, only the head office and branches of the enterprise located in the FTP (excluding the branches below third level that are set up in FTP by branches below second level which are established outside FTP) shall fall into the scope for judging whether they meet the specified conditions, while the branches set up outside the FTP shall not be included in the judgment scope; For enterprises whose head office is established outside the FTP, only the branches set up in the FTP (excluding the branches below third level that are set up in FTP by branches below second level which are established outside FTP) shall be judged whether they meet the specified conditions, and the head offices and branches outside the FTP are not included in the judgment.

　　(三)鼓励类产业企业减按15%税率征收企业所得税政策，在预缴申报时可按规定享受，主要留存备查资料为：

　　1.主营业务属于自贸港鼓励类产业目录中的具体项目、属于目录的主营业务收入占企业收入总额60%以上的说明;

　　2.企业进行实质性运营的相关情况说明，包括企业资产总额、收入总额、人员总数、工资总额等，并说明在自贸港设立的机构相应占比。

　　(3)Enterprises in encouraged industries can enjoy the policy of being levied at a reduced corporate income tax rate of 15%, which could be enjoyed when prepayment declaration is made under regulations. Enterprises should retain main documents for reference as follows:

　　1. Explanation document that the main business belongs to the specific items in the FTP catalogue of encouraged industries, and income from such main business accounts for more than 60% of the total corporate income;

　　2. Relevant information about the substantial operation of the enterprise, including total assets, total income, total personnel, total wages, etc., and their corresponding proportions distributed among insitutions established in the FTP.

　　二、旅游业、现代服务业、高新技术产业企业新增境外直接投资取得的所得免征企业所得税问题

　　2.Issues concerning corporate tax exemption for income from new overseas direct investment for enterprises in tourism, modern service and high-tech industries established in FTP.

　　(一)通知第二条所称新增境外直接投资是指企业在2020年1月1日至2024年12月31日期间新增的境外直接投资，包括在境外投资新设分支机构、境外投资新设企业、对已设立的境外企业增资扩股以及收购境外企业股权。

　　(1)The ‘new overseas direct investment’ mentioned in Article 2 of the Notice refers to the newly-added overseas direct investment of enterprises from January 1, 2020 to December 31, 2024, including the establishment of new branches and overseas investment in new enterprises, increased capital and shares of established overseas enterprises and acquired equity of overseas enterprises.

　　(二)旅游业、现代服务业、高新技术产业企业新增境外直接投资取得的所得免征企业所得税政策，在年度纳税申报时可按规定享受，主要留存备查资料为：企业属于自贸港鼓励类产业目录中的旅游业、现代服务业、高新技术产业以及新增境外直接投资所得符合条件的说明。

　　(2)The policy of exemption of corporate income tax on income from new overseas direct investment by enterprises in tourism, modern service industry, and high-tech industries can be enjoyed in accordance with regulations during the annual tax declaration. Main documents for reference that should be retained are: Explanation documents that the enterprise belongs to the tourism industry, modern service industry, high-tech industry in the FTP catalogue of encouraged industries and that the newly-increased overseas direct investment income meets required conditions.

　　三、新购置的资产一次性扣除或加速折旧和摊销问题

　　3. Issues concerning the one-off deduction or accelerated depreciation and amortization of newly purchased assets.

　　(一)自行开发的无形资产，按达到预定用途的时间确认购置时点。

　　(1)For self-developed intangible assets, the time of purchase shall be indentified as the time when the intended purpose of assets is achieved.

　　(二)无形资产在可供使用的当年一次性扣除或开始加速摊销。

　　(2)One-off full deduction or accelerated amotization could be applied on intangible assets from the year when they are available for use.

　　(三)企业购置的无形资产按通知第三条规定缩短摊销年限或采取加速摊销方法的，可比照《国家税务总局关于企业固定资产加速折旧所得税处理有关问题的通知》(国税发〔2009〕81号)相关规定执行。

　　(3)Enterprises that purchase intangible assets and take the approach of shortening amortization period or accelerating amortization speed in accordance with the provisions of Article 3 of the Notice can refer to the ‘Notice of Relevant Issues about Accouting Treatment for Income Tax related to Accelerated Depreciation on Enterprise Fixed Assets issued by the State Taxation Administration’ (Notice No.81, 2009)

　　(四)新购置的资产一次性扣除或加速折旧和摊销政策，在预缴申报时可按规定享受，主要留存备查资料为：

　　(4)The one-off deduction or accelerated depreciation and amortization policy can be enjoyed when prepayment declaration is made under regulations, main documents for reference that enterprises should retain are as follows:

　　1.有关资产购进时点的资料(如以货币形式购进资产的发票，以分期付款或赊销方式购进资产的到货时间说明，自行建造固定资产的竣工结算说明，自行开发的无形资产达到预定用途情况说明);

　　I)Documents about the point in time when assets are being purchased (ie. Invoices for assets purchased in currency, Description of the arrival time of assets purchased by installment or on credit, Description of completion settlement on self-built fix assets, Description of self-developed intangible assets when reaching their intended use);

　　2.有关资产记账凭证;

　　2)Relevant asset accounting vouchers;

　　3.核算有关资产税务处理与会计处理差异的台账。

　　3)Adjustment of the ledger related to the differences between accounting practice and taxation practice for asset accouting.

　　(五)设立在自贸港实行查账征收的二级分支机构及非居民企业机构、场所可以享受一次性扣除或加速折旧和摊销政策。

　　(5)Secondary branches and non-resident enterprise institutions and establishments that are set up in FTP and levied on auditing can enjoy one-off deduction or accelerated depreciation and amortization policy.

　　四、本公告自2020年1月1日起至2024年12月31日止执行。相关文件发布前未及时享受优惠的，可按规定在以后月(季)度预缴申报时一并享受或在2020年度汇算清缴时一并享受优惠。

　　4.The announcement will be implemented from January 1, 2020 to December 31, 2024. Those who fail to enjoy the income tax allowances in time based on the preferential policy before the release of relevant documents can enjoy the allowances in the future monthly (quarterly) prepayment declarations or in the 2020 year-end final settlement.

　　特此公告。

　　Announcement is hereby given.

　　国家税务总局海南省税务局

　　2020年7月31日

　　Hainan Provincial Taxation Bureau of State Taxation Administration

　　31 July, 2020

 原标题：中英双语重磅发布 | 关于海南自由贸易港企业所得税优惠政策有关问题的公告