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關于海南自由貿易港企業所得稅優惠政策有關問題的公告

Announcement on Issues Related to Preferential Policies of

Corporate Income Tax in Hainan Free Trade Port

　　7月31日，國家稅務總局海南省稅務局發布公告，明確了海南自由貿易港企業所得稅優惠政策的相關規定。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:

國家稅務總局海南省稅務局關于海南自由貿易港企業所得稅優惠政策有關問題的公告

（國家稅務總局海南省稅務局公告2020年第4號）

　　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)

　　根據《中華人民共和國企業所得稅法》及其實施條例(以下簡稱實施條例)、《財政部 稅務總局關于海南自由貿易港企業所得稅優惠政策的通知》(財稅〔2020〕31號，以下簡稱通知)的規定，現就海南自由貿易港企業所得稅優惠政策執行有關問題公告如下：

　　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、鼓勵類產業企業減按15%稅率征收企業所得稅問題

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

　　(一)注冊在海南自由貿易港(以下簡稱自貿港)并實質性運營的鼓勵類產業企業，減按15%的稅率征收企業所得稅。本款規定所稱企業包括設立在自貿港的非居民企業機構、場所。

　　(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)對總機構設在自貿港的企業，僅將該企業設在自貿港的總機構和分支機構(不含在自貿港以外設立的二級以下分支機構在自貿港設立的三級以下分支機構)納入判斷是否符合規定條件范圍，設在自貿港以外的分支機構不納入判斷范圍;對總機構設在自貿港以外的企業，僅就設在自貿港的分支機構(不含在自貿港以外設立的二級以下分支機構在自貿港設立的三級以下分支機構)判斷是否符合規定條件，設在自貿港以外的總機構和分支機構不納入判斷范圍。

　　(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)鼓勵類產業企業減按15%稅率征收企業所得稅政策，在預繳申報時可按規定享受，主要留存備查資料為：

　　1.主營業務屬于自貿港鼓勵類產業目錄中的具體項目、屬于目錄的主營業務收入占企業收入總額60%以上的說明;

　　2.企業進行實質性運營的相關情況說明，包括企業資產總額、收入總額、人員總數、工資總額等，并說明在自貿港設立的機構相應占比。

　　(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、旅游業、現代服務業、高新技術產業企業新增境外直接投資取得的所得免征企業所得稅問題

　　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)通知第二條所稱新增境外直接投資是指企業在2020年1月1日至2024年12月31日期間新增的境外直接投資，包括在境外投資新設分支機構、境外投資新設企業、對已設立的境外企業增資擴股以及收購境外企業股權。

　　(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)旅游業、現代服務業、高新技術產業企業新增境外直接投資取得的所得免征企業所得稅政策，在年度納稅申報時可按規定享受，主要留存備查資料為：企業屬于自貿港鼓勵類產業目錄中的旅游業、現代服務業、高新技術產業以及新增境外直接投資所得符合條件的說明。

　　(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、新購置的資產一次性扣除或加速折舊和攤銷問題

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

　　(一)自行開發的無形資產，按達到預定用途的時間確認購置時點。

　　(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)無形資產在可供使用的當年一次性扣除或開始加速攤銷。

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

　　(三)企業購置的無形資產按通知第三條規定縮短攤銷年限或采取加速攤銷方法的，可比照《國家稅務總局關于企業固定資產加速折舊所得稅處理有關問題的通知》(國稅發〔2009〕81號)相關規定執行。

　　(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)新購置的資產一次性扣除或加速折舊和攤銷政策，在預繳申報時可按規定享受，主要留存備查資料為：

　　(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.有關資產購進時點的資料(如以貨幣形式購進資產的發票，以分期付款或賒銷方式購進資產的到貨時間說明，自行建造固定資產的竣工結算說明，自行開發的無形資產達到預定用途情況說明);

　　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.有關資產記賬憑證;

　　2)Relevant asset accounting vouchers;

　　3.核算有關資產稅務處理與會計處理差異的臺賬。

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

　　(五)設立在自貿港實行查賬征收的二級分支機構及非居民企業機構、場所可以享受一次性扣除或加速折舊和攤銷政策。

　　(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日止執行。相關文件發布前未及時享受優惠的，可按規定在以后月(季)度預繳申報時一并享受或在2020年度匯算清繳時一并享受優惠。

　　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.

　　國家稅務總局海南省稅務局

　　2020年7月31日

　　Hainan Provincial Taxation Bureau of State Taxation Administration

　　31 July, 2020

 原標題：中英雙語重磅發布 | 關于海南自由貿易港企業所得稅優惠政策有關問題的公告