技术创新是21世纪社会的经济增长发动机。近年来，随着中国企业整体经济实力提升和技术创新意识增强，知识产权交易发展十分迅速，而基于上市、并购重组、外商投资等原因进行的知识产权交易，通常金额较大，税务因素对交易至关重要。本文将探讨知识产权转让交易中的税务影响，尤其是跨境交易中需关注的税务问题，以期相关交易能够实现税务优化及合规的目标。
一、知识产权转让的税务成本
在中国税法框架下，知识产权所有权转让和使用权转让均属于无形资产转让，通常涉及的税种包括所得税（企业所得税或个人所得税）、营业税和印花税。
Continue Reading 知识产权转让的税务考量
Mark Schaub , King & Wood’s Corporate Group and Shanghai office
On March 1st 2011 New Regulations take effect on Registration of Resident Representative Offices of Foreign Enterprises (“Regulations”).
The Regulations clarify the Circular on Further Strengthening the Registration Administration of Foreign Enterprises’ Resident Representative Offices issued by the State Administration for Industry and Commerce (SAIC) and the Ministry of Public Security on January 4, 2010, and will replace the Measures for the Administration of Registration of Resident Representative Offices of Foreign Enterprises that were promulgated by SAIC all the way back in March 15, 1983 (“Previous Regulations”).Continue Reading China’s New Regulations “Crackdown” on Foreign Rep Offices
By: Mark Schaub and Luo Bin, King & Wood’s Corporate Group and Shanghai Office
On December 14, 2010, the State Administration of Taxation (“SAT”) promulgated an Announcement on Issues Concerning the Verification of Taxation Basis of Individual Income Tax Payable on Equity Transfer Income (“Announcement”). The Announcement will come into effect on January 14, 2010.Continue Reading PRC Tax Authorities Take a Closer Look at Low Share Transaction Prices
By: Stephen Nelson and King & Wood’s Tax Group
Recently, China clarifies that individuals shall be liable for individual income tax (‘IIT’) on income derived from assignment of trade-restricted shares. According to the Supplementary Notice on Individual Income Tax Issues regarding Transfer of Trade-Restricted Shares (Caishui [2010] No. 70) (“Circular 70”), “trade-restricted shares” refers to shares which have been locked up during initial public offerings and notably, the following shares would be classified as trade-restricted shares:Continue Reading Individual Income Tax Payable on Assignment of Trade-Restricted Shares
采写： 张天慧 何然 金杜出版部
【编者语】在市场经济条件下，税收作为国家进行宏观调控的重要工具，是调整经济结构的“有形之手”，对经济结构调整具有重要的引导作用。从整体上看，我国企业重组税收体系已经基本构建完成。新近出台的国务院27号文更强调通过税收促进企业兼并重组，深化体制机制改革，进一步贯彻落实重点产业调整和振兴规划。Continue Reading 产业升级与并购中的税务问题
Interview with Tony Dong
By: He Ran and Zhang Tianhui of King & Wood‘s Publications
Unlike its invisible counterpart that made 18th century economist Adam Smith famous, the Chinese government’s use of taxation is one of the most ‘visible hands’ controlling the Chinese domestic economy today. In this article, King & Wood partner Tony Dong gives his opinion on new tax regulation encouraging M&A, structural reform and restructuring activity found in the recently promulgated Decree No. 27.Continue Reading The Visible Hand: Taxation and Economic Control
By Tony Dong and Alice Zhang, King & Wood’s Tax Department
It is common for multinational companies to deploy offshore holding structures or set up special purpose vehicles ("SPVs") in tax havens to make investments, enter into cross border transactions or to list their IPOs. There are various reasons for companies to utilize offshore SPVs, and tax optimization is clearly one of the top considerations. For example, a company may take advantage of preferential tax treaty provisions or align profits to a low-tax jurisdiction or tax haven. However, in recent years, governments around the world have been tightening their tax administration of cross-border tax avoidance arrangements with TPG’s recent tax dispute in Australia is the latest example. The Chinese government has been actively involved in the game, and the State Administration of Taxation ("SAT") has issued a series of regulations in 2009 to strengthen tax scrutiny on non-residents.Continue Reading China Weaves a Tax Net over Offshore SPVs
By Stephen Nelson, Partner and Head of King & Wood’s Taxation Practice
It is not uncommon for foreign investors to sell the shares of intermediate holding companies that hold the equity in Chinese companies as a way to exit their investments in China, in order to get around government approval procedures, as well as to avoid PRC tax on their capital gains. It certainly appears that these offshore transfers may be examined by the China tax authorities going forward, and may no longer escape the Chinese tax net. Recently, the State Administration of Taxation (the “SAT”) issued the circular Guoshuihan [2009] No. 698, “Strengthening the Tax Administration of Equity Transfers by Non-resident Enterprises” ("Circular 698”), which, for the first time, explicitly requires disclosure to the tax authorities of offshore indirect transfers of equity in PRC companies. The tax authorities may then examine the transferred offshore holding company in order to ascertain whether the structure has a reasonable commercial purpose – if not, the offshore gain could be held subject to Chinese tax.Continue Reading Offshore Equity Transfers – Next Target for PRC Tax Anti-avoidance Attack
林燊，金杜律师事务所税务主管合伙人
过去实践中，为了绕过中国商务局、税务局等部门的审核监管，境外投资方通常会考虑采用转让设在境外（例如BVI, 香港）的控股公司的股权而达到转让国内企业股权的目的。时过境迁，这种做法现在很有可能会受到中国税务机关的挑战。近日，国家税务总局下发《关于加强非居民企业股权转让所得企业所得税管理的通知》（国税函[2009]698号，简称“698号文”），该文件第一次将间接转让（即前述的转让境外控股公司）以明文规定的形式纳入中国税务审查的范畴。税务机关将审查境外股权结构是否具有合理商业目的，如果没有，那么转让境外股权取得的资本利得仍有可能需要在中国缴税。因此，这将对境外控股公司架构及境外并购重组交易产生重大影响。Continue Reading 中国反避税行动瞄向境外股权转让
林燊，金杜律师事务所税务主管合伙人
中国政府对境外控股公司的反避税管理又向前迈进了一步。国家税务总局日前下发文件，即《关于如何理解和认定税收协定中”受益所有人”的通知》（国税函[2009]601号，简称“601号文”），指导地方税务机关调查认定申请人是否满足“受益所有人”的条件，以决定申请人能否享受税收协定中有关股息、利息、特许权使用费、财产转让收益等优惠待遇。该文件的发布引起广泛关注，跨境交易的税务筹划及利用境外控股公司享受税收协定优惠的安排将受到很大限制。Continue Reading 新一轮境外控股公司反避税风暴
