稅務(wù)風(fēng)險防范中的對外支付特許權(quán)使用費的問題（2）

Ⅲ.特許權(quán)使用費的關(guān)稅風(fēng)險

1. 對特許權(quán)使用費征收進口關(guān)稅政策的發(fā)展

2. 進口報關(guān)單對特許權(quán)使用費的申報—海關(guān)總署公告【2019】18號

根據(jù)《審價辦法》第十一條和第十三條，填報確認(rèn)買方是否存在向賣方或者有關(guān)方直接或者間接支付與進口貨物有關(guān)的特許權(quán)使用費，且未包括在進口貨物的實付、應(yīng)付價格中。 買方存在需向賣方或者有關(guān)方直接或者間接支付特許權(quán)使用費，且未包含在進口貨物實付、應(yīng)付價格中，并且符合《審價辦法》第十三條的，在“支付特許權(quán)使用費確認(rèn)”欄目填報“是”。 買方存在需向賣方或者有關(guān)方直接或者間接支付特許權(quán)使用費，且未包含在進口貨物實付、應(yīng)付價格中，但納稅義務(wù)人無法確認(rèn)是否符合《審價辦法》第十三條的，填報“是”。

3. 對特許權(quán)使用費征收進口關(guān)稅的規(guī)定—海關(guān)總署令【2016】213號

第十一條  以成交價格為基礎(chǔ)審查確定進口貨物的完稅價格時，未包括在該貨物實付、應(yīng)付價格中的下列費用或者價值應(yīng)當(dāng)計入完稅價格： … … （三）買方需向賣方或者有關(guān)方直接或者間接支付的特許權(quán)使用費，但是符合下列情形之一的除外：

1

特許權(quán)使用費與該貨物無關(guān)

2

特許權(quán)使用費的支付不構(gòu)成該貨物向中華人民共和國境內(nèi)銷售的條件

第十三條  符合下列條件之一的特許權(quán)使用費，應(yīng)當(dāng)視為與進口貨物有關(guān)：特許權(quán)使用費是用于支付專利權(quán)或者專有技術(shù)使用權(quán)、商標(biāo)權(quán)、著作權(quán)、分銷權(quán)、銷售權(quán)或者其他類似權(quán)利，且進口貨物屬于下列情形之一的：

	專利權(quán)或者專有 技術(shù)使用權(quán)		商標(biāo)權(quán)		著作權(quán)		分銷權(quán)、銷售權(quán)或者 其他類似權(quán)利
	1.含有專利或者專有技術(shù)的； 2.用專利方法或者專有技術(shù)生產(chǎn)的; 3.為實施專利或者專有技術(shù)而專門設(shè)計或者制造的		1.附有商標(biāo)的； 2.進口后附上商標(biāo)直接可以銷售的; 3.進口時已含有商標(biāo)權(quán)，經(jīng)過輕度加工后附上商標(biāo)即可以銷售的。		1.含有軟件、文字、樂曲、圖片、圖像或者其他類似內(nèi)容的進口貨物，包括磁帶、磁盤、光盤或者其他類似載體的形式； 2.含有其他享有著作權(quán)內(nèi)容的進口貨物。		1.進口后可以直接銷售的； 2.經(jīng)過輕度加工即可以銷售的。

4. 案例

A Chinese company (A) imports special cup lids from an overseas company (B) for $100 each, and pays a technical licensing fee for $10. The Chinese Customs challenges that the $10 royalty shall be subject to CD and import VAT.

		Company B
		Company A

Scenario 1: Dutiable: The technical license fee is for the know-how used in manufacturing the cup lid. Tax authority: Customs: WHT and VAT on royalty ($10) CD and import VAT on customs value ($110) [DOUBLE TAXATION] Scenario 2: Not dutiable: The know-how is to instruct the integration of the lid into the cup body. Tax authority: Customs: WHT and VAT on royalty ($10) CD and import VAT on customs value ($100)

A Chinese company (A) imports machinery from an overseas company ? for $100. Company (B) provides C with technical requirements for producing the machinery, and charges A $20 for B’s technical service.

$20 technical license fee shall be added to the customs value. Tax authority: Customs: WHT and VAT on $20 CD and import VAT on $120 [DOUBLE TAXATION]

5. 特許權(quán)使用費支付成為海關(guān)稽查的重點

IV. 特許權(quán)使用費合同的稅務(wù)條款

1. 案例 1

X. TAXES X.1 All payments to be made under this Agreement by Licensee to Licensor shall be free from taxes and other dues payable in the territory of Licensee. However, insofar as Licensor is legally required to bear such taxes and/or other duesLicensee shall deduct the respective amount from the royalty and pay to the competent tax authorities such taxes and/or other dues on behalf of Licensor. X.2 If, at the time the LTAA is entered into or at a later date during its term, a Double Taxation Treaty is in force, or enters into force between the country of Licensee and the country of Licensor, the following shall apply: Depending on the provisions of the relevant Double Taxation Treaty, the Parties acknowledge that under such Treaty either (1) royalties are exempt from withholding tax or (2) royalties are subject to a reduced withholding tax of a percentage set out in such Treaty. Licensor and Licensee shall see to it that the application for tax reduction, or - if applicable - tax exemption, is processed in accordance with established rules. X.3 In all cases where Licensee is required by law to withhold tax, Licensee is obligated to send the original tax payment certificate, showing the number of the license agreement, within four (4) months after payment, directly to Licensor by a method of mailing or shipping that permits such shipment to be tracked or traced if lost.

Is China payer legally required to bear China withholding VAT?

2. 案例 2

Article XX With respect to Article X of the XXXXXX, the following regional or country-specific provision on tax applies: On the basis of net service fee, gross service fee will include relevant Chinese local surtax as well as China Corporate Income Tax according to double tax treaty between China and XXX, as well and the assessment of China tax authority, if any.  The grossed service fee will not include China Value Added Tax.  This grossed service fee will be shown invoice issued by Licensor.

can only confirm “gross service fee" = "net service fee" + withholding CIT + Chinese local surtax, but it is unclear what exactly "gross service fee" and "net service fee" stand for.  For example, when the royalty as calculated by Net Sales Price x applicable royalty rate resulted 100, whether the "gross service fee" is 100 or the "net service fee" is 100?

3. 案例 3

Article X. TAXES X.1 From the ROYALTY the LICENSEE may deduct withholding taxes to be retained from the ROYALTY by the LICENSEE on behalf of and account for the LICENSOR under the applicable domestic tax law of its state of tax-residency as amended from time to time. Any other local taxes or local business expenses, especially but not limited to Business Tax and Education Additional Tax, due on the ROYALTY may not be deducted from the ROYALTY but shall be borne by the LICENSEE.  In case the LICENSOR can claim a reduction of domestic withholding taxes on such ROYALYT on basis of tax treaty, the LICENSOR and the LICENSEE shall ensure that such reduction in withholding taxes on the ROYALTY is processed in accordance with applicable rules provided by the law of the state of tax residency of the LICCENSEE as amended from time to time.  If applicable, the LICENSEEE shall provide to the LICENSOR without delay certificates issued by the respective tax authority of the state of the tax residency of the LICENSEE proving evidence of the payment of respective withholding taxes on the ROYALTY. X.2 Both, LICENSOR and LICENSEE shall comply with the Value Added Tax Act applicable in the country of residence of the LICENSOR and the LICENSEE as amended from time to time.

So should the payer deduct VAT as they did for BT before?

4. 代扣代繳稅金該怎么計算？

國家稅務(wù)總局關(guān)于營業(yè)稅改征增值稅試點中非居民企業(yè)繳納企業(yè)所得稅有關(guān)問題的公告 國家稅務(wù)總局公告2013年第9號  2013.2.19 現(xiàn)將營業(yè)稅改征增值稅試點中非居民企業(yè)繳納企業(yè)所得稅有關(guān)問題公告如下： 營業(yè)稅改征增值稅試點中的非居民企業(yè)，取得《中華人民共和國企業(yè)所得稅法》第三條第三款規(guī)定的所得，在計算繳納企業(yè)所得稅時，應(yīng)以不含增值稅的收入全額作為應(yīng)納稅所得額。 本公告自發(fā)布之日起施行。 特此公告。

國家稅務(wù)總局官方解讀 國家稅務(wù)總局公告2013年第9號  2013.2.19 按照現(xiàn)行增值稅有關(guān)規(guī)定，增值稅為價外稅，因此，在計算繳納企業(yè)所得稅時，應(yīng)以不含增值稅的收入全額，作為企業(yè)所得稅計稅依據(jù)。舉例如下： 非居民企業(yè)與境內(nèi)某公司簽訂特許權(quán)使用費合同（假設(shè)該合同在營改增前需在地稅部門繳納營業(yè)稅），合同價款為100萬元人民幣，合同約定各項稅費由非居民企業(yè)承擔(dān)，假定增值稅適用稅率為6%，則該境內(nèi)公司應(yīng)扣繳非居民企業(yè)所得稅計算如下： 應(yīng)納稅所得額=100/1+ 6%=94.34(萬元) 應(yīng)納稅額=94.34*10%=9.34（萬元） 為配合營業(yè)稅改征增值稅試點工作的順利開展，特將上述問題予以公告明確。

某地方稅務(wù)局培訓(xùn)資料 2-14 7月7日 7.2.4.1文件依據(jù)： 根據(jù)《財政部國家稅務(wù)總局關(guān)于將鐵路運輸和郵政業(yè)納入營業(yè)稅改征增值稅試點的通知》第二十二條規(guī)定，下列進項稅額準(zhǔn)予從銷項稅額中抵扣：接受境外單位或者個人提供的應(yīng)稅服務(wù)，從稅務(wù)機關(guān)或者境內(nèi)代理人取得的解繳稅款的中華人民共和國稅收繳款憑證（以下稱稅收繳款憑證）上注明的增值稅額。 根據(jù)省國稅局近期下發(fā)的《貨物和勞務(wù)稅處對若干業(yè)務(wù)操作的說明》，增值稅一般納稅人接受境外單位或者個人提供的應(yīng)稅服務(wù)，按照規(guī)定應(yīng)當(dāng)扣繳增值稅的，準(zhǔn)予從銷項稅額中抵扣的進項稅額為從稅務(wù)機關(guān)或者代理人取得的解繳稅款的稅收繳款憑證上注明的增值稅額。

非居民企業(yè)與境內(nèi)公司簽訂特許權(quán)使用費合同(假設(shè)該合同在營改增前需在地稅繳納營業(yè)稅)，合同價款100元(合同規(guī)定，所得稅由非居民承擔(dān)，其他各項稅款由境內(nèi)接受方企業(yè)承擔(dān))，如何計算扣繳企業(yè)所得稅及增值稅及附加(假設(shè)適用的增值稅稅率為6%，地方附加稅費共計12%)。 分析：對于非居民企業(yè)納稅人，100元不含增值稅和附加稅費，含所得稅，增值稅屬于價外稅，但附加稅費為價內(nèi)稅的，應(yīng)換算為含附加稅費的金額，計算扣繳增值稅和企業(yè)所得稅。因此此種情況下計算稅款應(yīng)按照如下公式： (1)含附加稅所得額=不含附加稅所得額/(1-增值稅稅率×12%) (2)含附加稅所得=100/(1-6%×12%)=100.73元 (3)扣繳增值稅=100.73×6%=6.04元 (4)扣繳附加稅費=6.04×12%=0.73元 (5)扣繳企業(yè)所得稅=100.73×10%=10.07元 (6)包含各種稅款的所得額應(yīng)=100/(1-6%×12%)×(1+6%)=106.77元 (7)應(yīng)支付給非居民的價款為=106.77-10.07-6.04-0.73=89.93元

Who is legally required to bear such taxes or dues?

關(guān)于全面推開營業(yè)稅改征增值稅試點的通知 （財稅【2016】36號）		中華人民共和國增值稅法（征求意見稿）
附件1. 營業(yè)稅改征增值稅試點實施辦法
第一章 納稅人和扣繳義務(wù)人		第一章 總則
第二十三條 一般計稅方法的銷售額不包括銷項稅額，納稅人采用銷售額和銷項稅額合并定價方法的，按照下列公式計算銷售額：		第四條   增值稅為價外稅，應(yīng)稅交易的計稅價格不包括增值稅額。
銷售額＝含稅銷售額÷（1+稅率）

5. 代扣代繳增值稅該怎么處理—現(xiàn)實中關(guān)聯(lián)方怎么記賬

Tax base

100,000.00

a

=net sales x 3%

Accounting treatment of China Entity

Accounting treatment of Overseas Charging Entity

Step 1

receive invoice

send out invoice

Dr.

P&L

royalty expense

a

100,000.00

Dr.

P&L

account receivable from China

1=a

100,000.00

Cr.

B/S

account payable to Overseas

b

100,000.00

Cr.

B/S

royalty revenue

2

100,000.00

step 2

pay withholding taxes on behalf of Overseas entity to China tax bureau

got notified of the China withholding tax & local tax

Dr.

B/S

account payable to Overseas

c=a*10% (withholding CIT)

10,000.00

Dr.

P&L (after PBT)

CIT expense

3=b

10,000.00

Dr.

B/S

creditable input VAT

d=a*6% (withholding VAT)

6,000.00

Dr.

B/S

account payable to Overseas

e=d*12%

720.00

Dr.

P&L

other tax expense

4=d

720.00

Cr.

B/S

Bank

f=c+d+e

16,720.00

Cr.

B/S

account receivable from China

5=b+d

10,720.00

step 3

make payment to Overseas entity

receive payment from China

Dr.

B/S

account payable to Overseas

g=b-c-e

89,280.00

Dr.

B/S

Bank

6

89,280.00

Cr.

B/S

Bank

h

89,280.00

Cr.

B/S

account receivable from China

7=1-5

89,280.00

Has anyone considered the impact on the group TP policy?