Questions:
"Notice of the Ministry of finance, the State Administration of Taxation on the issue concerning the enterprise income tax policies for the transfer of technologies of resident enterprises" (tax [2010]111) the fourth stipulation, the resident enterprise obtains from the transfer of technology directly or indirectly held equity and reached 100% of the related parties, does not enjoy the technology transfer deduction and exemption of enterprise income tax preferential policy.
I ask how to understand the 100% ratio? If A, B companies hold respectively 75% and 25% of the shares of a company, at the same time, A company and E company B the natural person respectively hold 75% and 25% equity, under such circumstances, A company whether it constitutes to a company directly or indirectly held equity and to meet the 100% requirement?
General provisions with reference to the "public offering of securities information disclosure of companies reporting rule No. fifteenth - financial report" (revised in 2010) (four) to determine the proportion of shares and voting rights, 15 compilation of rules and its accessories in the "ownership" filling the investee entity rights share holding proportion: A is 75%+75% * 25%=93.75% (accounting algorithm) that is right?
Answer:
1, "the State Administration of Taxation issued on the" adjustment of the special tax (Trial) "notice" (Guo Shui Fa [2009]2 No.) the provisions of article ninth, the implementation of the income tax law regulations 109th and the implementation of the law collection and Management Association called rules fifty-first, mainly is refers to the enterprise and other enterprises, organizations or individuals with one of the following relationships:
(a) a party directly or indirectly holds a total of another party's shares reached more than 25%, or both are directly or indirectly held by third parties with 25% or more of the shares of. If a party through the middle party to the other party shares held indirectly, as long as the Party of the middle side shareholding ratio reaches more than 25%, is a party to the other party in accordance with the shareholding ratio of the middle side of the shareholding ratio of the other party's calculation.
Although the above clause is one of the basis of judging on the relationship, but this article also clarifies how to calculate one party to the other party (directly or through third party computation problem of ownership). Therefore, this article can be used to determine the tax [2010]111 documents prescribed in article fourth of the equity calculation matters.
For the case, A company directly holds a stake in 75%, at the same time, through the third party B company indirectly holds a stake in the company.
Indirect shareholding ratio is calculated as follows: because A company holds 75% stake in B company, the shareholding ratio of more than 25%, A company indirect holding the proportion of equity of a company holds a stake in the company of 25% for the B company, which indirectly held equity ratio of 25%. (tax algorithm)
A company directly or indirectly holds a stake in the company for 100% (direct indirect 75%+ 25%).
2, "the State Administration of Taxation on doing the 2009 annual enterprise income tax Huisuanqingjiao work notice" (Guoshuihan [2010]148) the provisions of article third, concerning enterprise income tax return for aperture:
According to the spirit of the enterprise income tax law, income tax and income tax payable shall be in the calculation, the inconsistency of enterprise financial, accounting procedures and the provisions of the tax law, shall be calculated in accordance with the provisions of the enterprise income tax law. Enterprise income tax law provisions are not clear, in the absence of clearly defined before, temporary calculation according to the provisions of the enterprise financial, accounting.
The provisions of article fifth, after tax calculation and settlement of enterprise income tax, the corporate income tax declaration caliber and settlement work requirements have not been adjusted or special provisions, according to the provisions of this notice of execution.
Therefore, your company the shareholding ratio calculation for accounting rules algorithm. The proportion of shareholding in calculating the tax laws have provisions, therefore cannot follow the accounting regulations.
