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国家税务总局


国家税务总局关于股份制试点企业若干涉外税收政策问题的通知(附英文)
国家税务总局





各省、直辖市、自治区税务局，各计划单列市税务局，海洋石油税务
管理局各分局：
根据国税发〔1993〕087号《国家税务总局关于股份制试点企业适用税收法律问题的通知》的规定，现就依照涉外税收法律缴纳各项税收的股份制企业有关税收政策问题明确如下：
一、资产重估变值的税务处理
（一）外商投资企业改组，或者与其他企业合并成为股份制企业，原外商投资企业已在工商行政管理部门注销登记的，其资产转为认股投资的价值与其帐面价值的变动部分应计入原外商投资企业损益，计算缴纳企业所得税。
（二）原外商投资企业已按上款规定做出税务处理的，新组成的股份制企业可以对原外商投资企业的资产，按重估确认的价值作为投资入帐，并据以计算资产的折旧或摊销；原外商投资企业未按上款规定进行税务处理的，对新组成的股份制企业中原外商投资企业的资产重估价值变动部
分，应比照本条第（三）款规定的方法进行调整。
（三）股份制企业向社会募集股份，或增加发行股票，依照有关规定对各项资产进行重估，其价值变动部分，在申报缴纳企业所得税时，不计入企业损益，也不得据此对企业资产帐面价值进行调整。凡企业会计帐簿对资产重估价值变动部分已做帐面调整，并按帐面调整数计提折旧或摊
销，或以其他方式计入成本、费用的，企业应在办理年度纳税申报时，按下述方法进行调整：
（1）按实逐年调整。企业因资产重估价值变动，每一纳税年度通过折旧、摊销等方式多计或少计当期成本、费用的部分，在年度纳税申报表的当期成本、费用栏中予以调整，相应调增或调减应纳税所得额。
（2）综合调整。企业资产重估价值变动部分可以不分资产项目，平均按十年分期从年度纳税申报的当期成本、费用项目中调整，相应调增或调减应纳税所得额。
以上两种方法，由企业选择一种，报当地主管税务机关批准后采用。企业办理年度纳税申报时，应将有关计算资料一并附送当地主管税务机关审核。
二、享受定期减免所得税优惠问题
（一）外商投资企业改组，或与其他企业合并成为股份制企业。原外商投资企业在工商行政管理部门办理了注销登记，新组成的股份制企业凡同时符合以下条件的，可以依照《外商投资企业和外国企业所得税法》（以下简称税法）第八条的规定享受定期减免税优惠。
（1）原外商投资企业依照本通知第一条第（一）款的规定，对其资产重估进行了税务处理。
（2）原外商投资企业的实际经营期未达到税法规定的可以享受有关定期减免税优惠的经营期限的，已按税法第八条的规定补缴了已免征，减征的企业所得税。
不符合以上条件的，新组成的股份制企业不得重新享受税法第八条规定的定期减免税优惠。但原外商投资企业依照税法第八条的规定可享受的定期减免税优惠尚未开始或者尚未期满的，新组成的股份制企业可以依照税法规定继续享受上述税收优惠至期满。
（二）外商投资企业或外国投资者作为股东投资成立的股份制企业，可以依照税法第八条的规定享受定期减免企业所得税的优惠。
三、股票发行溢价的税务处理
企业发行股票，其发行价格高于股票面值的溢价部分，为企业的股东权益，不作为营业利润征收企业所得税；企业清算时，亦不计入应纳税清算所得。
四、适用再投资退税的待遇问题
外国投资者将从外商投资企业或股份制企业取得的利润（股息）购买本企业股票（包括配股）、或其他企业的股票的，不适用税法有关再投资退税的优惠规定。


(State Administration of Taxation: 3 December 1993 Coded Guo ShuiFa [1993] No. 139)

Whole Doc.

To the tax bureaus of various provinces, municipalities and
autonomous regions, the tax bureaus of various cities with independent
planning and various sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the stipulations of the Circular of the State
Administration of Taxation on the Shareholding System Pilot Enterprises
Applicable Taxation Legal Question, a document Coded Guo Shui Fa [1993]
No. 087, we hereby clarify as follows the taxation policy question related
to shareholding enterprises which pay various taxes in light of the
external tax law:

I. The taxation handling of asset revaluation and variable- value
(1) With regard to enterprise with foreign investment which are
reorganized or merged with other enterprises into shareholding
enterprises, and the original enterprise with foreign investment which
have cancelled registration with the administrative department for
industry and commerce, their changed value of subscribed shares used as
investment and their book value shall be included in gains and losses of
the original enterprise with foreign investment, and on the basis of which
enterprise income tax is calculated and paid.
(2) If the original enterprise with foreign investment has conducted
taxation handling in accordance with the stipulations of the above clause,
the newly organized shareholding enterprise may re-evaluate the assets of
the original enterprise with foreign investment and affirm their value and
enter it as investment into the account book and, on the basis of which
calculate the depreciation or amortization of the assets; if the original
enterprise with foreign investment has not conducted taxation handling in
accordance with the stipulations of the above clause, that changed value
of the assets of the original enterprise with foreign investment, which is
reassessed by the newly organized shareholding enterprise, shall be
readjusted in light of the method stipulated in Clause (3) of this
Article.
(3) If the shareholding enterprise sells shares to society or
increases the issuance of shares and carries out revaluation of various
assets in accordance with related stipulations, the changed value, when
the enterprise declares payment of enterprise income tax, shall not be
included in the enterprise gains and losses and the book value of the
enterprise assets shall not thereby be readjusted. If the enterprise has
made account readjustment in its account book of the changed value of the
re-evaluated assets and has calculated and drawn depreciation or
amortization in accordance with the readjusted number of the account book,
or has charged to cost and expenses by other methods, the enterprise
shall, while declaring annual tax payment, make readjustment by the
following methods:
1) Making yearly readjustments as things really are. The current cost
and expense which are counted more or less than what they should be by the
method of depreciation or amortization in each tax-paying year resulting
from the changed value of the revaluation of assets made by the enterprise
shall be readjusted in the current cost and expense column of the yearly
tax-paying declaration form, the taxable amount of income shall be
increased or decreased correspondingly.
2) Comprehensive readjustments. For the part of change resulting from
the reassessment of the enterprise assets, readjustments may be made to
the current cost and expense items declared for annual tax payment on an
average 10-year period basis without distinguishing the asset projects,
the taxable amount of income shall be increased or decreased
correspondingly.
The enterprise may choose either one of the above-mentioned two
methods and report to local competent tax authorities for use after
receiving approval. When declaring for annual tax payment, the enterprise
shall send related calculating materials together to local competent tax
authorities for examination and approval.

II. Questions concerning enjoying regular preferential income tax
reduction and exemption
(1) The regrouping of enterprise with foreign investment or merging
with other enterprises into shareholding enterprises. When the original
enterprise with foreign investment which have performed the procedures for
cancellation of registration with the administrative department for
industry and commerce, the newly organized shareholding enterprise which
simultaneously conform with the following conditions may enjoy regular
preferential tax reduction and exemption in accordance with the
stipulations of Article 8 of the Income Tax Law on enterprise with foreign
investment and Foreign Enterprises (hereinafter referred to as Tax Law).
1) The original enterprise with foreign investment has carried out
tax handling of its reassessed assets in accordance with the stipulations
of Clause (1) of Article 1 of this Circular.
2) The original enterprise with foreign investment whose actual
operational period has not reached the operational time limit for enjoying
related regular preferential tax reduction and exemption as stipulated in
the Tax Law, but it has repaid the already exempted and reduced enterprise
income tax.
If it does not meet the above conditions, the newly organized
shareholding enterprise shall not re-enjoy the regular preferential tax
reduction and exemption as stipulated in Article 8 of the Tax Law. But if
the original enterprise with foreign investment which has not started or
the period has not expired for enjoying regular preferential tax reduction
and exemption in accordance with the stipulations of Article 8 of the Tax
Law, the newly organized shareholding enterprise may continue to enjoy the
above-mentioned preferential tax treatment till expiration of the period
in accordance with the stipulation of the Tax Law.
(2) The shareholding enterprise established by a enterprise with
foreign investment or a foreign investor who invests in the capacity of a
shareholder may enjoy regular preferential reduction and exemption of
enterprise income tax in accordance with the stipulations of Article 8 of
the Tax Law.

III. Tax handling related to the issuance of stocks at a premium For an
enterprise which issues stocks, the part of premium resulting from the
price of the stock issued being higher than the face value of the stocks
is regarded as the rights and interests of the enterprise shareholder, and
not as business profits on which enterprise income tax is to be levied;
during enterprise liquidation, this part shall not included in the taxable
liquidation income.

IV. Questions concerning the treatment of applicable reinvestment tax
reimbursement
In the case of a foreign investor who uses the profits (dividends)
gained from a enterprise with foreign investment or a shareholding
enterprise to buy shares (including secondary shares) of the enterprise,
or shares of any other enterprise, it is not applicable to the
preferential regulations concerning the refunding of tax as set in the Tax
Law.



1993年12月3日