服务费—从中国向境外汇款(Service Fee-Transferring Money out of China)

服务费—从中国向境外汇款 Service Fee - Transferring Money out of China 我们在下文就从中国境内实体取得款项的常见方式，即服务费提供了见解。 We hereinafter provide an insight into the common method for cash extraction, i.e., service fee from the PRC entities to overseas. 如果被认为是在中国构成常设机构，非中国居民将被征收企业所得税。常设机构的定义来自适用的税收协定，大致包括固定场所常设机构、服务性常设机构和非独立代理常设机构。境外实体提供服务的持续时间也是构成常设机构 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 的因素之一。 Non-PRC tax residents will be subject to PRC CIT if a PE is considered to be created in China. The definition of PE is provided in applicable double tax treaties, which generally include fixed place PE, service PE, and dependent agency PE. The duration of the service rendered by the overseas entity is part of the factors in the PE assessment. 如不构成常设机构，非中国居民将不被征收企业所得税。如果境外实体被中国税务机关核定为在中国拥有常设机构，有关收取的服务费将按应纳税所得额以25%的税率征收企业所得税。企业所得税一般按总服务收入的核定利润计算。核定利润率一般在15%至50%之间。 If no PE is created, the non-PRC tax resident would not be subject to CIT. If the overseas entity is deemed by the PRC tax authority as having a PE in China, the related service fees derived would be subject to CIT at 25% on the taxable income. CIT is generally calculated on a deemed profit of the gross onshore service fee. The deemed profit rate generally ranges from 15% to 50%. 然而，经过适当的安排，为了向税务机关证明有关服务在境外提供，应当准备适当的文件。 Proper supporting documentation should be ready to prove the satisfaction of the tax bureau that the services are rendered offshore, i.e., outside China. 19号文 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 了当中国税务机关质疑境内和境外服务收入分配的合理性和可靠性的时，他们可以要求非中国税务居民企业提供工作量、时间、成本和其他相关情况等证据以支持相关事实。极端情况下，如果非中国税务居民无法提供相关证明，所有的服务收入可能被视为来源于境内的收入而被征收企业所得税。 Circular 19 stipulates that where the Chinese tax bureau casts doubt on the reasonableness and truthfulness of the onshore and offshore service income allocation, they can request the non-PRC tax resident enterprises to provide evidence to substantiate income by reference to work volume, time, cost, and other relevant factors. In extreme cases where the non-PRC tax resident enterprise is not able to provide the evidence the entire service income may be deemed as onshore service income and be subject to CIT. 此外，非中国税务居民收到的服务费收入也可能被征收增值税。 In addition, VAT would be imposed on the gross service income received by non-PRC tax resident. 从境内公司的企业所得税扣除的方面来看，中国税务机关可能检查提供服务的实质性。通常，中国税务机关可能通过观察以下方面以确定服务费用是否可以税前扣除： From the PRC entity’s CIT deduction perspective, the PRC tax authorities would examine the substance of the services rendered. Generally, the PRC tax authorities would look at the following aspects of the service charges for the purpose of determining their deductibility: ● 公司间协议必须界定和记录好服务范围； The scope of the service must be well defined and documented in the inter-company agreements; ● 必须证明服务接受方式是服务的直接受益者； The services must be proved to be directly beneficial to the service recipient entities being charged; and ● 服务必须符合独立交易原则。 The service fee must be at arm’s length. For any clarifications on transferring money out of China, please do not hesitate to contact the following client service officers: 如果您有任何需要了解任何关于中国对外付汇的事宜，请随时与我们下列客户服务专员联络: Email: williamzhu@scanstone.com.cn Important Disclaimer: While utmost care has been taken to ensure accuracy with the relevant laws at the time of writing, no person should rely on the contents of this article without first obtaining advice from a qualified professional person. This article is issued on the terms and understanding that (1) the author is not responsible for the results of any actions taken on the basis of information in this article, nor for any error in or omission from this article; and (2) the author expressly disclaims all and any liability and responsibility to any person, whether a reader of this publication, in respect of anything, and of the consequences of anything, done or omitted to be done by any such person in reliance, whether wholly or partially, upon the whole or any part of the contents of this article. 免责声明：尽管作者已尽最大可能以保证本文符合相关法律规定，请勿在获得合格的专业人士的 意见 文理分科指导河道管理范围浙江建筑工程概算定额教材专家评审意见党员教师互相批评意见 之前完全依赖于本文的内容。本文基于以下条款和认知：（1）作者不对基于本文信息、本文的错误和遗漏所采取的任何行动产生的结果负责；并且（2）作者声明，不对任何人士，无论是否为本文的读者，在任何情况下，完全依据或部分使用本文内容，完整或部分地采取任何行动所产生的后果承担任何义务和责任。