税务总局2010年第4号公告《企业重组业务企业所得税管理办法》中英文对照-陕西焦点财税咨询有限公司

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税务总局2010年第4号公告《企业重组业务企业所得税管理办法》中英文对照

发文时间：2010-07-26

文号：税务总局2010年第4号公告-

时效性：全文有效

1082

现将《企业重组业务企业所得税管理办法》予以发布，自2010年1月1日起施行。 The Administrative Measures for Enterprise Income Tax on Enterprises' Restructuring Business is hereby promulgated, which shall come into effect on January 1, 2010. 　　本办法发布时企业已经完成重组业务的，如适用《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税[2009]59号）特殊税务处理，企业没有按照本办法要求准备相关资料的，应补备相关资料；需要税务机关确认的，按照本办法要求补充确认。2008、2009年度企业重组业务尚未进行税务处理的，可按本办法处理。 Where the enterprise has already completed the restructuring business upon the promulgation of these Measures, and if the special taxation treatment provided in the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Enterprise Income Tax on Enterprises' Restructuring Business (Cai Shui [2009] No. 59) applies but such enterprise fails to prepare relevant materials in accordance with the requirements of these Measures, then such enterprises shall file relevant materials for supplement; in case that the confirmation of taxation authorities is required, such confirmation shall be supplemented in accordance with the requirements of these Measures. Where the 2008 or 2009 restructuring business of an enterprise has not yet been subject to taxation treatment, the relevant taxation shall be handled in accordance with these Measures. 　　特此公告。     It is hereby notified the above. 　　企业重组业务企业所得税管理办法 Administrative Measures for Enterprise Income Tax on Enterprises' Restructuring Business 　　第一章总则及定义     Chapter I General Provisions and Definitions 　　第一条为规范和加强对企业重组业务的企业所得税管理，根据《中华人民共和国企业所得税法》（以下简称《税法》）及其实施条例（以下简称《实施条例》）、《中华人民共和国税收征收管理法》及其实施细则（以下简称《征管法》）、《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税[2009]59号）（以下简称《通知》）等有关规定，制定本办法。 Article 1 These Measures are formulated in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as "Tax Law") and its implementing rules (hereinafter referred to as "Rules"), the Law of the People's Republic of China on Taxation Collection Administration (hereinafter referred to as "Collection Administration Law"), the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Enterprise Income Tax for Enterprises' Restructuring Business (Cai Shui [2009] No.59) (hereinafter referred to as "Circular") and other related regulations for the purpose of regulating and strengthening the administration on enterprise income tax for enterprises' restructuring business. 　　第二条本办法所称企业重组业务，是指《通知》第一条所规定的企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等各类重组。 Article 2 For the purpose of these Measures, "enterprises' restructuring business" refers to all types of restructuring set out in Article 1 of the Circular such as change of enterprise's legal form, debt restructuring, equity acquisition, assets purchase, merger or consolidation and split-off. 　　第三条企业发生各类重组业务，其当事各方，按重组类型，分别指以下企业：　　（一）债务重组中当事各方，指债务人及债权人。　　（二）股权收购中当事各方，指收购方、转让方及被收购企业。　　（三）资产收购中当事各方，指转让方、受让方。　　（四）合并中当事各方，指合并企业、被合并企业及各方股东。　　（五）分立中当事各方，指分立企业、被分立企业及各方股东。 Article 3 In case of any type of restructuring business of an enterprise, the parties thereto respectively refer to the following enterprises based on the type of restructuring:1. in case of debt restructuring, the parties refer to debtor and creditor.2. in case of equity acquisition, the parties refer to acquiring party, transferring party and the acquired enterprise.3. in case of assets purchase, the parties refer to transferring party and transferee.4. in case of merger or consolidation, the parties refer to merging or consolidating enterprise, merged or consolidated enterprise and the shareholders thereof. And5. in case of split-off, the parties refer to surviving enterprise, divided enterprise and the shareholders thereof. 　　第四条同一重组业务的当事各方应采取一致税务处理原则，即统一按一般性或特殊性税务处理。 Article 4 The parties to the same restructuring business shall adopt the consistent principle for taxation treatment, i.e. being treated uniformly as general or special taxation issues. 　　第五条《通知》第一条第（四）项所称实质经营性资产，是指企业用于从事生产经营活动、与产生经营收入直接相关的资产，包括经营所用各类资产、企业拥有的商业信息和技术、经营活动产生的应收款项、投资资产等。 Article 5 For the purpose of Item 4, Article 1 of the Circular, "substantial operation assets" refers to assets in direct connection with the generation of operation revenue that is used by the enterprise for engaging in production and operation activities, including all kinds of assets used in operation, commercial information and technology used by enterprises, receivables generated in operation activities and investment assets, etc. 　　第六条《通知》第二条所称控股企业，是指由本企业直接持有股份的企业。 Article 6 For the purpose of the Circular, "controlling enterprise" refers to the enterprises in which the enterprise concerned directly has shares. 　　第七条《通知》中规定的企业重组，其重组日的确定，按以下规定处理：　　（一）债务重组，以债务重组合同或协议生效日为重组日。　　（二）股权收购，以转让协议生效且完成股权变更手续日为重组日。　　（三）资产收购，以转让协议生效且完成资产实际交割日为重组日。　　（四）企业合并，以合并企业取得被合并企业资产所有权并完成工商登记变更日期为重组日。　　（五）企业分立，以分立企业取得被分立企业资产所有权并完成工商登记变更日期为重组日。 Article 7 The determination of the date of restructuring for the enterprise's restructuring as provided in the Circular shall be handled in accordance with the following provisions:1. in case of restructuring, the date of restructuring shall be the effective date of the contract or agreement for debt restructuring.2. in case of equity acquisition, the date of restructuring shall be the date when the transfer agreement is effective and the formalities for change of equity have been completed.3. in case of assets purchase, the date of restructuring shall be date when the transfer agreement is effective and the actual closing of assets is completed.4. in case of enterprise merger or consolidation, the restructuring date shall the date when the merging or consolidating enterprise has obtained the ownership of the merged or consolidated enterprises' assets and the change of industrial and commercial registration is completed.5. in case of enterprise split-off, the restructuring date shall the date when the surviving enterprise has obtained the ownership of the divided enterprises' assets and the change of industrial and commercial registration is completed. 　　第八条重组业务完成年度的确定，可以按各当事方适用的会计准则确定，具体参照各当事方经审计的年度财务报告。由于当事方适用的会计准则不同导致重组业务完成年度的判定有差异时，各当事方应协商一致，确定同一个纳税年度作为重组业务完成年度。 Article 8 The determination of the year when the restructuring business is completed may be based on the accounting rules applicable to each party which shall be specifically referred to the audited annual financial report of the parties. In case of any divergence of the determination of the year when the restructuring business is completed due to different accounting rules applicable to each party, the parties shall negotiate and determine a tax year as the year when the restructuring business is completed. 　　第九条本办法所称评估机构，是指具有合法资质的中国资产评估机构。　　 Article 9 For the purpose of these Measures, "evaluation institution" refers to Chinese assets evaluation institutions with legal qualifications. 　　第二章企业重组一般性税务处理管理　　　　     Chapter II Administration of the General Taxation Treatment for Enterprises' Restructuring 　　第十条企业发生《通知》第四条第（一）项规定的由法人转变为个人独资企业、合伙企业等非法人组织，或将登记注册地转移至中华人民共和国境外（包括港澳台地区），应按照《财政部国家税务总局关于企业清算业务企业所得税处理若干问题的通知》（财税[2009]60号）规定进行清算。　　企业在报送《企业清算所得纳税申报表》时，应附送以下资料：　　（一）企业改变法律形式的工商部门或其他政府部门的批准文件；　　（二）企业全部资产的计税基础以及评估机构出具的资产评估报告；　　（三）企业债权、债务处理或归属情况说明；　　（四）主管税务机关要求提供的其他资料证明。 Article 10 Where an enterprise is transformed into sole proprietorship, partnership enterprise or other non-corporate organization from a legal person as provided in Item 1, Article 4 of the Circular, or transfers its registered place into other places outside the People's Republic of China (including Hong Kong, Macau and Taiwan Region), such enterprise shall be liquidated in accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Handling of Enterprise Income Tax against Enterprise's Liquidation Business (Cai Shui [2009] No. 60).When submitting the Tax Return of Enterprise Liquidation Income, enterprise shall submit together with the following materials:1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' change of legal form;2. the tax calculation basis of all assets of enterprise and the assets evaluation report issued by evaluation institutions;3. the statement of the handling or attribution of the creditor's rights and debts of the enterprise; and4. other materials served as certification as required by the taxation authorities. 　　     第十一条企业发生《通知》第四条第（二）项规定的债务重组，应准备以下相关资料，以备税务机关检查。　　（一）以非货币资产清偿债务的，应保留当事各方签订的清偿债务的协议或合同，以及非货币资产公允价格确认的合法证据等；　　（二）债权转股权的，应保留当事各方签订的债权转股权协议或合同。 Article 11 In case of any debt restructuring as provided in Item 2, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:1. where the debts are discharged by non-monetary assets, the agreement or contract with respect to the debts discharging entered into by the parties concerned and the legal evidence for confirmation of the fair market value of non-monetary assets shall be kept;2. in case of debt-into-equity, the agreement or contract for debts converting into equity entered into by the parties concerned shall be kept. 　　     第十二条企业发生《通知》第四条第（三）项规定的股权收购、资产收购重组业务，应准备以下相关资料，以备税务机关检查。　　（一）当事各方所签订的股权收购、资产收购业务合同或协议；　　（二）相关股权、资产公允价值的合法证据。 Article 12 In case of any equity acquisition or assets purchase restructuring business as provided in Item 3, Article 4 of the Circular, an enterprise shall prepare the following relevant materials for inspection by taxation authorities:1. the equity acquisition or assets purchase business contract or agreement entered into by two or more parities;2. legal evidence for proofing the fair market value of relevant equity or assets. 　　第十三条企业发生《通知》第四条第（四）项规定的合并，应按照财税[2009]60号文件规定进行清算。　　被合并企业在报送《企业清算所得纳税申报表》时，应附送以下资料：　　（一）企业合并的工商部门或其他政府部门的批准文件；　　（二）企业全部资产和负债的计税基础以及评估机构出具的资产评估报告；　　（三）企业债务处理或归属情况说明；　　（四）主管税务机关要求提供的其他资料证明。 Article 13 In case of any merger or consolidation as provided in Item 4, Article 4 of the Circular, an enterprise shall conduct liquidation in accordance with the Cai Shui [2009] No.60 Document.When submitting the Tax Return of Enterprise Liquidation Income, the merged or consolidated enterprise shall submit together with the following materials:1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' merger or consolidation;2. the tax calculation basis of all assets and liabilities of enterprise and the assets evaluation report issued by evaluation institutions;3. the statement of the handling or attribution of the debts of the enterprise; and4. other materials served as certification as required by the taxation authorities. 　　第十四条企业发生《通知》第四条第（五）项规定的分立，被分立企业不再继续存在，应按照财税[2009]60号文件规定进行清算。　　被分立企业在报送《企业清算所得纳税申报表》时，应附送以下资料：　　（一）企业分立的工商部门或其他政府部门的批准文件；　　（二）被分立企业全部资产的计税基础以及评估机构出具的资产评估报告；　　（三）企业债务处理或归属情况说明；　　（四）主管税务机关要求提供的其他资料证明。 Article 14 In case of any split-off as provided in Item 5, Article 4 of the Circular and the divided enterprise no longer exists, the enterprise shall conduct liquidation in accordance with the Cai Shui [2009] No.60 Document.When submitting the Tax Return of Enterprise Liquidation Income, the divided enterprise shall submit together with the following materials:1. the approval documents of commercial and industrial departments or other governmental departments for enterprises' split-off;2. the tax calculation basis of all assets of divided enterprise and the assets evaluation report issued by evaluation institutions;3. the statement of the handling or attribution of the debts of the enterprise; and4. other materials served as certification as required by the taxation authorities. 　　第十五条企业合并或分立，合并各方企业或分立企业涉及享受《税法》第五十七条规定中就企业整体（即全部生产经营所得）享受的税收优惠过渡政策尚未期满的，仅就存续企业未享受完的税收优惠，按照《通知》第九条的规定执行；注销的被合并或被分立企业未享受完的税收优惠，不再由存续企业承继；合并或分立而新设的企业不得再承继或重新享受上述优惠。合并或分立各方企业按照《税法》的税收优惠规定和税收优惠过渡政策中就企业有关生产经营项目的所得享受的税收优惠承继问题，按照《实施条例》第八十九条规定执行。　　 Article 15 In case of enterprise's merger or consolidation or split-off, the consolidating enterprises or the divided enterprise are/is eligible for enjoyment of the transitional taxation collection preferential policies that may be enjoyed by the enterprises as a whole (i.e. all production and operation income) in accordance with Article 57 of the Tax Law and the period thereof has not expired, only the taxation preference that has not been enjoyed by the surviving enterprises may be implemented in accordance with the provisions of Article 9 of the Circular; and the surviving enterprise is not entitled to inherit the taxation preference that has not been enjoyed by the merged or consolidated or divided enterprise(s); enterprises newly-established through merger or consolidation or split-off may no longer inherit or re-enjoy such preference. The inheritance treatment problems with respect to taxation preference in connection with the income from production and operation projects enjoyed by the merging or consolidating or divided enterprise(s) in accordance with the taxation preferential provisions of the Tax Law and the transitional taxation preference policies, shall be implemented in accordance with the Article 89 of the Rules. 　　第三章企业重组特殊性税务处理管理　　　　     Chapter III Administration of the Special Taxation Treatment for Enterprises' Restructuring 　　第十六条企业重组业务，符合《通知》规定条件并选择特殊性税务处理的，应按照《通知》第十一条规定进行备案；如企业重组各方需要税务机关确认，可以选择由重组主导方向主管税务机关提出申请，层报省税务机关给予确认。　　采取申请确认的，主导方和其他当事方不在同一省（自治区、市）的，主导方省税务机关应将确认文件抄送其他当事方所在地省税务机关。　　省税务机关在收到确认申请时，原则上应在当年度企业所得税汇算清缴前完成确认。特殊情况，需要延长的，应将延长理由告知主导方。 Article 16 Enterprises' restructuring business that meets the conditions as provided in the Circular and for which the enterprises choose special taxation treatment, shall be filed for record in accordance with the provisions of Article 11 of the Circular; where the parties to the enterprises' restructuring are required to be confirmed by the taxation authorities, the competent taxation authority of the leading party to the restructuring may be selected for filing the application for confirmation and such application shall be reported to the taxation authorities at the provincial level for confirmation.In case that the application for confirmation is adopted and the leading party and other parties thereto are not in the same province (autonomous region or municipality), the taxation authorities of the province where the leading party locates shall copy and forward the confirmation document to the taxation authorities of the provinces where the other parties locate.The said provincial taxation authority shall, upon receipt of the application for confirmation, principally complete the confirmation before the settlement and payment of the enterprise income tax of that year after exchanging. In case of any special circumstance that requires for an extension of time, the reasons for such extension shall be notified to the leading party. 　　第十七条企业重组主导方，按以下原则确定：　　（一）债务重组为债务人；　　（二）股权收购为股权转让方；　　（三）资产收购为资产转让方；　　（四）吸收合并为合并后拟存续的企业，新设合并为合并前资产较大的企业；　　（五）分立为被分立的企业或存续企业。 Article 17 The leading party to an enterprise's restructuring shall be determined by the following principles:1. in case of debt restructuring, the debtor shall be the leading party;2. in case of equity acquisition, the equity transferring party shall be the leading party;3. in case of assets purchase, the assets transferring party shall be the leading party;4. in case of a merger, the proposed surviving enterprise upon merger shall be the leading party, in case of a consolidation, the enterprise with relatively more assets before consolidation shall be the leading party; or5. in case of a split-off, the divided enterprise or the surviving enterprise shall be the leading party. 　　第十八条企业发生重组业务，按照《通知》第五条第（一）项要求，企业在备案或提交确认申请时，应从以下方面说明企业重组具有合理的商业目的：　　（一）重组活动的交易方式。即重组活动采取的具体形式、交易背景、交易时间、在交易之前和之后的运作方式和有关的商业常规；　　（二）该项交易的形式及实质。即形式上交易所产生的法律权利和责任，也是该项交易的法律后果。另外，交易实际上或商业上产生的最终结果；　　（三）重组活动给交易各方税务状况带来的可能变化；　　（四）重组各方从交易中获得的财务状况变化；　　（五）重组活动是否给交易各方带来了在市场原则下不会产生的异常经济利益或潜在义务；　　（六）非居民企业参与重组活动的情况。 Article 18 Where the enterprises are filing for record or submitting application for confirmation in accordance with the requirements provided in Paragraph 1, Article 5 of the Circular in case of any restructuring business, they shall explain that the proposed restructuring has reasonable commercial purposes through the following aspects:1. the trade method of the restructuring activities, i.e. the specific forms, trade background, transaction schedule, the ways of operation before and after the transaction and relevant commercial practice adopted by the restructuring activities;2. the form and substance of such transaction, i.e. the legitimate rights and responsibilities incurred by transaction in form is also the legal consequence of such transaction. Besides, the actual or commercial final consequences incurred by the transaction;3. possible change to the taxation situations of parties to the restructuring by the restructuring activities;4. change to the situations of financial benefits obtained by the parties to the restructuring from the transaction;5. whether the restructuring activities will bring to the parties to the restructuring any abnormal economic benefits or potential obligations that would have not been occurred if under the market's principles; and6. information on the non-resident enterprises' participation in restructuring activities. 　　第十九条《通知》第五条第（三）和第（五）项所称“企业重组后的连续12个月内”，是指自重组日起计算的连续12个月内。 Article 19 For the purpose of Paragraph 3 and Paragraph 5 of Article 5 of the Circular, "consecutive twelve months after enterprise's restructuring" refers to the period of the consecutive twelve months from the date of restructuring. 　　第二十条《通知》第五条第（五）项规定的原主要股东，是指原持有转让企业或被收购企业20%以上股权的股东。 Article 20 For the purpose of Paragraph 5 of Article 5 of the Circular, "original main shareholders" refers to the shareholders holding an equity of more than 20% of the transferred enterprise or acquired enterprise they originally held shares of. 　  第二十一条《通知》第六条第（四）项规定的同一控制，是指参与合并的企业在合并前后均受同一方或相同的多方最终控制，且该控制并非暂时性的。能够对参与合并的企业在合并前后均实施最终控制权的相同多方，是指根据合同或协议的约定，对参与合并企业的财务和经营政策拥有决定控制权的投资者群体。在企业合并前，参与合并各方受最终控制方的控制在12个月以上，企业合并后所形成的主体在最终控制方的控制时间也应达到连续12个月。 Article 21 For the purpose of Paragraph 4, Article 6 of the Circular, "under the same control" refers to the enterprises participating the merger or consolidation are under the final control of the same party or parities before and after the said merger or consolidation, and such control shall not be temporarily. The same parties that are able to implement final control over the enterprises participating merger or consolidation before and after the said merger or consolidation refer to the group of investors that have final control over the finance and operation policies of the enterprises participating the merger or consolidation in accordance with the provisions of any contract or agreement. Where prior to the enterprise's merger or consolidation, parties participating the said merger or consolidation have been under the control of the final controlling party from a period of more than twelve months, the period when the subject formed upon enterprise's merger or consolidation is under the control of the said final controlling party shall be of no less than twelve months. 　　第二十二条企业发生《通知》第六条第（一）项规定的债务重组，根据不同情形，应准备以下资料：　　（一）发生债务重组所产生的应纳税所得额占该企业当年应纳税所得额50%以上的，债务重组所得要求在5个纳税年度的期间内，均匀计入各年度应纳税所得额的，应准备以下资料：　　1.当事方的债务重组的总体情况说明（如果采取申请确认的，应为企业的申请，下同），情况说明中应包括债务重组的商业目的；　　2.当事各方所签订的债务重组合同或协议；　　3.债务重组所产生的应纳税所得额、企业当年应纳税所得额情况说明；　　4.税务机关要求提供的其他资料证明。　　（二）发生债权转股权业务，债务人对债务清偿业务暂不确认所得或损失，债权人对股权投资的计税基础以原债权的计税基础确定，应准备以下资料：　　1.当事方的债务重组的总体情况说明。情况说明中应包括债务重组的商业目的；　　2.双方所签订的债转股合同或协议；　　3.企业所转换的股权公允价格证明；　　4.工商部门及有关部门核准相关企业股权变更事项证明材料；　　5.税务机关要求提供的其他资料证明。 Article 22 In case of any debt restructuring as provided in Paragraph 1, Article 6 of the Circular, an enterprise shall prepare the following materials based on different circumstances:1. where the taxable income amount incurred by the debt restructuring accounts more than 50% of the taxation income amount of that year, and the income from the debt restructuring is required to be averagely calculated into the taxable income of each year during the period of five tax payment years, the following materials shall be prepared:(1) the statement of the overall situation of the parties to the debt restructuring (in case of adopting application for confirmation, such application shall be made by enterprises, same as below), in which shall include the commercial purposes for debt restructuring;(2) the debt restructuring contract or agreement entered into by the parties thereto;(3) the statement of the situations about the taxable income amount incurred by the debt restructuring and the taxable income amount of the enterprise of that year; and(4) other materials served as certification as required by the taxation authorities.2. in case of debt-into-equity business, where the debtor temporarily refuses to confirm the income or loss in the debt discharging business and the creditor determines the calculation basis of the equity investment by that of the original creditor's right, then the following materials shall be prepared:(1) the statement of overall situation of the debt restructuring of the parties thereto, in which shall include the commercial purposes of the debt restructuring;(2) the contract or agreement for debts conversion into equity entered into by both parties;(3) certificate of the fair market value of the equity converted by the enterprise;(4) materials evidencing the approval of commercial and industrial departments and relevant departments on change related to enterprise's equity; and(5) other materials served as certification as required by the taxation authorities. 　　第二十三条企业发生《通知》第六条第（二）项规定的股权收购业务，应准备以下资料：　　（一）当事方的股权收购业务总体情况说明，情况说明中应包括股权收购的商业目的；　　（二）双方或多方所签订的股权收购业务合同或协议；　　（三）由评估机构出具的所转让及支付的股权公允价值；　　（四）证明重组符合特殊性税务处理条件的资料，包括股权比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动和原主要股东不转让所取得股权的承诺书等；　　（五）工商等相关部门核准相关企业股权变更事项证明材料；　　（六）税务机关要求的其他材料。 Article 23 In case of any equity acquisition business as provided in Paragraph 2, Article 6 of the Circular, an enterprise shall prepare the following materials:1. the statement of overall situation of the equity acquisition business of the parties thereto, in which shall include the commercial purposes of the equity acquisition;2. the equity acquisition business contract or agreement entered into by two or more parities;3. the certificate for fair market value of the transferred or paid equity issued by the evaluation institutions;4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;5. materials evidencing the approval of commercial and industrial departments and relevant departments on change related to enterprise's equity; and6. other materials as required by the taxation authorities. 　　第二十四条企业发生《通知》第六条第（三）项规定的资产收购业务，应准备以下资料：　　（一）当事方的资产收购业务总体情况说明，情况说明中应包括资产收购的商业目的；　　（二）当事各方所签订的资产收购业务合同或协议；　　（三）评估机构出具的资产收购所体现的资产评估报告；　　（四）受让企业股权的计税基础的有效凭证；　　（五）证明重组符合特殊性税务处理条件的资料，包括资产收购比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等；　　（六）工商部门核准相关企业股权变更事项证明材料；　　（七）税务机关要求提供的其他材料证明。 Article 24 In case of any assets purchase business as provided in Paragraph 3, Article 6 of the Circular, an enterprise shall prepare the following materials:1. the statement of overall situation of the assets purchase business of the parties thereto, in which shall include the commercial purposes of the assets purchase;2. the assets purchase business contract or agreement entered into by two or more parities;3. the assets evaluation report issued by the evaluation institutions which reflects the assets purchase;4. valid certificate of the tax calculation basis of the equity of the transferred enterprises;5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including assets purchase ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained by original main shareholders within 12 months;6. materials evidencing the approval of commercial and industrial departments on change related to enterprise's equity; and7. other materials served as certification as required by the taxation authorities. 　　第二十五条企业发生《通知》第六条第（四）项规定的合并，应准备以下资料：　　（一）当事方企业合并的总体情况说明。情况说明中应包括企业合并的商业目的；　　（二）企业合并的政府主管部门的批准文件；　　（三）企业合并各方当事人的股权关系说明；　　（四）被合并企业的净资产、各单项资产和负债及其账面价值和计税基础等相关资料；　　（五）证明重组符合特殊性税务处理条件的资料，包括合并前企业各股东取得股权支付比例情况、以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等；　　（六）工商部门核准相关企业股权变更事项证明材料；　　（七）主管税务机关要求提供的其他资料证明。 Article 25 In case of any merger or consolidation as provided in Paragraph 4, Article 6 of the Circular, an enterprise shall prepare the following materials:1. the statement of overall situation of the enterprise's merger or consolidation of the parties thereto, in which shall include the commercial purposes of the enterprise's merger or consolidation;2. approval documents of competent governmental departments for the enterprise's merger or consolidation;3. the statement of the equity relationship among parties to the enterprise's merger or consolidation;4. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the merged or consolidated enterprise;5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise before merger or consolidation and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;6. materials evidencing the approval of commercial on change related to enterprise's equity; and7. other materials served as certification as required by the taxation authorities. 　　第二十六条《通知》第六条第（四）项所规定的可由合并企业弥补的被合并企业亏损的限额，是指按《税法》规定的剩余结转年限内，每年可由合并企业弥补的被合并企业亏损的限额。 Article 26 The limit of the losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise as provided in Paragraph 4, Article 6 of the Circular, refers to the limit of losses of the merged or consolidated enterprises that may be made up by the merging or consolidating enterprise each year within the remaining years for settlement and transfer as provided for by the Tax Law. 　　第二十七条企业发生《通知》第六条第（五）项规定的分立，应准备以下资料：　　（一）当事方企业分立的总体情况说明。情况说明中应包括企业分立的商业目的；　　（二）企业分立的政府主管部门的批准文件；　　（三）被分立企业的净资产、各单项资产和负债账面价值和计税基础等相关资料；　　（四）证明重组符合特殊性税务处理条件的资料，包括分立后企业各股东取得股权支付比例情况、以及12个月内不改变资产原来的实质性经营活动、原主要股东不转让所取得股权的承诺书等；　　（五）工商部门认定的分立和被分立企业股东股权比例证明材料；分立后，分立和被分立企业工商营业执照复印件；分立和被分立企业分立业务账务处理复印件；　　（六）税务机关要求提供的其他资料证明。 Article 27 In case of any spilt as provided in Paragraph 5, Article 6 of the Circular, the enterprise shall prepare the following materials:1. the statement of overall situation of the enterprise's spilt-off of the parties thereto, in which shall include the commercial purposes of the enterprise's split-off;2. approval documents of competent governmental departments for the enterprise's split-off3. such relevant materials as the net assets, assets and liabilities of each Paragraph and its book value and tax calculation basis of the divided enterprise;4. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including situation of the ratio of equity payment obtained by all shareholders of the enterprise after split-off and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months;5. materials evidencing the determination of the commercial and industrial department on the ratio of the equity held by shareholders of the surviving and divided enterprises; upon split-off, the copies of the commercial and industrial operation license of the surviving and divided enterprises; copies of the financial treatment of the split-off business of the surviving and divided enterprises; and6. other materials served as certification as required by the taxation authorities. 　　第二十八条根据《通知》第六条第（四）项第2目规定，被合并企业合并前的相关所得税事项由合并企业承继，以及根据《通知》第六条第（五）项第2目规定，企业分立，已分立资产相应的所得税事项由分立企业承继，这些事项包括尚未确认的资产损失、分期确认收入的处理以及尚未享受期满的税收优惠政策承继处理问题等。其中，对税收优惠政策承继处理问题，凡属于依照《税法》第五十七条规定中就企业整体（即全部生产经营所得）享受税收优惠过渡政策的，合并或分立后的企业性质及适用税收优惠条件未发生改变的，可以继续享受合并前各企业或分立前被分立企业剩余期限的税收优惠。合并前各企业剩余的税收优惠年限不一致的，合并后企业每年度的应纳税所得额，应统一按合并日各合并前企业资产占合并后企业总资产的比例进行划分，再分别按相应的剩余优惠计算应纳税额。合并前各企业或分立前被分立企业按照《税法》的税收优惠规定以及税收优惠过渡政策中就有关生产经营项目所得享受的税收优惠承继处理问题，按照《实施条例》第八十九条规定执行。 Article 28 According to the provisions of Item 2, Paragraph 4, Article 6 of the Circular and Item 2, Paragraph 5, Article 6 of the Circular, the matters concerning income tax of the merged or consolidated enterprise before merger or consolidation shall be inherited by the merging or consolidating enterprises and the matters concerning income tax corresponding to the split-off assets upon enterprise's split-off shall be inherited by the surviving enterprise, such matters include undetermined assets losses, treatment of revenue confirmed by stage and inheritance treatment problems with respect to the taxation collection preferential policies that have not been enjoyed. Inter alia, where any inheritance treatment problems with respect to the taxation collection preferential policies falls into the scope of the transitional taxation collection preferential policies that may be enjoyed by the enterprises as a whole (i.e. all production and operation income) in accordance with Article 57 of the Tax Law and the nature of the consolidated or divided enterprise and conditions for application of the taxation preference, such enterprise may continuously enjoy the taxation preference that may be enjoyed by the enterprises prior to the merger or consolidation or the divided enterprise prior to split-off for the remaining period. Where the remaining period for enjoyment of taxation preference by the enterprises prior to merger or consolidation are inconsistent, the taxable income amount each year of the enterprises upon merger or consolidation shall be uniformly divided in accordance with the ratio of the enterprise's assets prior to merger or consolidation accounting for the enterprise's total assets upon merger or consolidation at the date of merger or consolidation, and the payable tax amount shall be respectively calculated in accordance with the corresponding remaining preference. The inheritance treatment problems with respect to taxation preference in connection with the income from production and operation projects enjoyed by the enterprises prior to merger or consolidation or the divided enterprise prior to the split-off in accordance with the taxation preferential provisions of the Tax Law and the transitional taxation preference policies, shall be implemented in accordance with the Article 89 of the Rules. 　　第二十九条适用《通知》第五条第（三）项和第（五）项的当事各方应在完成重组业务后的下一年度的企业所得税年度申报时，向主管税务机关提交书面情况说明，以证明企业在重组后的连续12个月内，有关符合特殊性税务处理的条件未发生改变。 Article 29 All parties concerned that are eligible for the application of Item 3 and Item 5 of Article 5 of the Circular shall, when filing the annual tax return for the enterprise income tax of the year immediately following the completion of the restructuring business, submit written situation statement to the competent taxation authorities to evidence that enterprise's conditions meeting those required for special taxation treatment has been subject to no change during the twelve consecutive months upon completion of restructuring. 　　第三十条当事方的其中一方在规定时间内发生生产经营业务、公司性质、资产或股权结构等情况变化，致使重组业务不再符合特殊性税务处理条件的,发生变化的当事方应在情况发生变化的30天内书面通知其他所有当事方。主导方在接到通知后30日内将有关变化通知其主管税务机关。　　上款所述情况发生变化后60日内，应按照《通知》第四条的规定调整重组业务的税务处理。原交易各方应各自按原交易完成时资产和负债的公允价值计算重组业务的收益或损失，调整交易完成纳税年度的应纳税所得额及相应的资产和负债的计税基础，并向各自主管税务机关申请调整交易完成纳税年度的企业所得税年度申报表。逾期不调整申报的，按照《征管法》的相关规定处理。 Article 30 Where a party concerned undergoes any change to its production and operation business, company nature, assets or equity structure during the prescribed time limit which leads to that the restructuring business is no longer eligible for special taxation treatment, such party shall notify all the other parties about such change in writing within 30 days thereafter. The leading party is required to notify its competent taxation authorities within 30 days upon receipt of the said notice.The taxation treatment for the restructuring business shall be adjusted in accordance with Article 4 of the Circular within 60 days upon such change. The parties to the original transaction shall calculate their respective benefits or losses in the restructuring business based on the fair market value of their assets and liabilities upon completion of the original transaction, adjust the taxable income amount of the tax year when the transaction is completed and the corresponding tax calculation basis of assets and liabilities, and file the application form with respective competent taxation authorities to apply for adjusting the enterprise income tax of the tax year when the transaction is completed. In case of failure to file such application within the prescribed time limit, the relevant provisions of the Collection Administration Law shall be applied for handling. 　　第三十一条各当事方的主管税务机关应当对企业申报或确认适用特殊性税务处理的重组业务进行跟踪监管，了解重组企业的动态变化情况。发现问题，应及时与其他当事方主管税务机关沟通联系，并按照规定给予调整。 Article 31 The competent taxation authorities of all parties concerned shall follow up and supervise and control the restructuring business that is eligible for special taxation treatment which is filed by enterprise or has been confirmed, and get access to the dynamic change situation of the restructuring enterprise. Any problem found shall be timely communicated with the competent taxation authorities of other parities and shall be adjusted in accordance with relevant regulations. 　　第三十二条根据《通知》第十条规定，若同一项重组业务涉及在连续12个月内分步交易，且跨两个纳税年度，当事各方在第一步交易完成时预计整个交易可以符合特殊性税务处理条件，可以协商一致选择特殊性税务处理的，可在第一步交易完成后，适用特殊性税务处理。主管税务机关在审核有关资料后，符合条件的，可以暂认可适用特殊性税务处理。第二年进行下一步交易后，应按本办法要求，准备相关资料确认适用特殊性税务处理。 Article 32 According to Article 10 of the Circular, where a restructuring business involves several respective transactions in consecutive twelve months which lasts for two tax years and the parties thereto expects the whole transaction will meet the conditions for special taxation treatment upon the completion of first transaction and then choose for special taxation treatment upon consensus after negotiation, then the special taxation treatment may apply upon completion of the first transaction. Where the competent taxation authorities determine as meeting the conditions after examining relevant materials, they may temporarily recognize as applicable for special taxation treatment. And after the next transaction in the second year, such parties shall prepare relevant materials for confirmation of the special taxation treatment in accordance with the requirements of these Measures. 　　第三十三条上述跨年度分步交易，若当事方在首个纳税年度不能预计整个交易是否符合特殊性税务处理条件，应适用一般性税务处理。在下一纳税年度全部交易完成后，适用特殊性税务处理的，可以调整上一纳税年度的企业所得税年度申报表，涉及多缴税款的，各主管税务机关应退税，或抵缴当年应纳税款。 Article 33 In the course of the first and second transaction mentioned above, where the parties thereto cannot expect whether the whole transaction is able to meet the conditions for special taxation treatment in the first tax year, the general taxation treatment shall apply. Upon the completion of all transactions in the next tax year, if it is found that the special taxation treatment may apply, then the annual tax return of enterprise income tax of last tax year may be adjusted, in case of any over-payment of tax, the respective taxation authorities shall rebate the same or offset or deduct from the payable tax of the current year. 　　第三十四条企业重组的当事各方应该取得并保管与该重组有关的凭证、资料,保管期限按照《征管法》的有关规定执行。 Article 34 The parties to enterprise restructuring shall obtain and take custody of vouchers and materials in connection with such restructuring and the period for such custody shall be implemented in accordance with relevant regulations of the Collection Administration Law. 　　第四章跨境重组税收管理     Chapter IV Cross-border Restructuring Taxation Administration 　　第三十五条发生《通知》第七条规定的重组，凡适用特殊性税务处理规定的，应按照本办法第三章相关规定执行。 Article 35 Any restructuring as provided in Article 7 of the Circular that is applicable for special taxation treatment, shall be implemented in accordance with relevant provisions set out in Chapter III of these Measures. 　　第三十六条发生《通知》第七条第（一）、（二）项规定的重组，适用特殊税务处理的，应按照《国家税务总局关于印发〈非居民企业所得税源泉扣缴管理暂行办法〉的通知》（国税发[2009]3号）和《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》（国税函[2009]698号）要求，准备资料。 Article 36 Any restructuring falls into the types of restructurings as provided in Paragraph 1 or Paragraph 2 of Article 7 of the Circular that is applicable for special taxation treatment, shall prepare materials in accordance with the requirements of the Circular of the State Administration of Taxation on Printing and Distributing the Tentative Measures for Administration of the Withholding of Non-resident Enterprise Income Tax from Origins (Guo Shui Fa [2009] No.3) and the Circular of the State Administration of Taxation on Strengthening Administration on Enterprise Income Tax Levied on Income from Equity Transfer by Non-resident Enterprises (Guo Shui Han [2009] No. 698). 　　第三十七条发生《通知》第七条第（三）项规定的重组，居民企业应向其所在地主管税务机关报送以下资料：　　1.当事方的重组情况说明，申请文件中应说明股权转让的商业目的；　　2.双方所签订的股权转让协议；　　3.双方控股情况说明；　　4.由评估机构出具的资产或股权评估报告。报告中应分别列示涉及的各单项被转让资产和负债的公允价值；　　5.证明重组符合特殊性税务处理条件的资料，包括股权或资产转让比例，支付对价情况，以及12个月内不改变资产原来的实质性经营活动、不转让所取得股权的承诺书等；　　6.税务机关要求的其他材料。 Article 37 For any restructuring as provided in Paragraph 3 of Article 7 of the Circular, the resident enterprise shall submit the following materials to the competent taxation authority at its locality:1. statement of the restructuring situations of the parties thereto, and the application documents shall specify the commercial purpose for such equity transfer;2. the equity transfer agreement entered into by both parties;3. statement of the share-holding situations of both parties;4. assets or equity evaluation report(s) issued by evaluation institutions, in which shall respectively specify the fair market value of each transferred assets and liabilities involved and listed therein;5. materials evidencing that the restructuring concerned meets the conditions for special taxation treatment, including equity or assets transfer ratio, situation concerning payment of consideration and the letter of commitment regarding no change of the original substantial operation activities and no transfer of equity that have obtained within 12 months; and6. other materials as required by the taxation authorities.

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《增值税法实施条例（征求意见稿）》核心变化深度解析

一、征求意见稿的出台背景

　　增值税作为我国第一大税种，其收入规模与征管效率直接影响国家财政稳定与市场主体发展。据财政部数据显示，2024年我国增值税收入达6.67万亿元，占全年税收总收入的38%，覆盖国民经济全行业、全链条，涉及千万级市场主体的切身利益。即将于2026年1月1日施行的《中华人民共和国增值税法》(以下简称“增值税法”)，标志着我国增值税制度从“暂行条例”向“法律”的正式转型，而《增值税法实施条例征求意见稿》(以下简称“征求意见稿”)的发布，正是落实税收法定原则、细化法律条款、衔接现行政策的关键举措。

　　从制度逻辑看，制定征求意见稿的核心目标在于解决三方面问题：一是填补增值税法的“原则性规定”与“实操性需求”之间的空白，对增值税法中未明确的应税交易界定、税率适用规则等内容进行细化；二是整合现行增值税政策体系，将现行《营业税改征增值税试点实施办法》(财税[2016]36号，以下简称“36号文”)及后续出台的规范性文件中成熟的征管规范、优惠政策等上升为行政法规，增强制度稳定性；三是衔接国际增值税制度及实践，尤其是在跨境服务与无形资产交易的“境内消费”判定等难点问题上，实现制度与国际接轨，为跨境贸易便利化提供支持。

　　二、征求意见稿的十大核心条文深度分析

　　1. 应税交易范围的界定

　　征求意见稿第二条对“货物、服务、无形资产、不动产”的定义进行了分层细化：

　　· 货物：明确包含“有形动产、电力、热力、气体”，延续现行政策口径，通过“列举+等字兜底”方式明确了货物“以实物形态存在且可流转”的核心特征及其主要表现形式，排除了其与服务、无形资产和不动产混淆的可能；

　　· 服务：采用“列举+等字兜底”的方式，明确涵盖交通运输服务、邮政服务、电信服务、建筑服务、金融服务及生产生活服务等六大类，与36号文的分类基本保持一致，并将36号文中的“现代服务”和“生活服务”归并为“生产生活服务”，表达更为周延，也更便于分类理解“服务的提供需伴随经济利益转移”的含义；

　　· 无形资产与不动产：直接而明确地规定了无形资产和不动产“无实物形态但能带来经济利益”“不可移动且移动后性质改变”的核心属性，并列举技术、商标、著作权、商誉、自然资源使用权、其他无形资产和建筑物、构筑物等作为无形资产和不动产的典型形态，解决了实务中“特许经营权是否属于无形资产”“临时搭建物是否属于不动产”等争议问题。

　　2. 纳税人分类的规则优化

　　征求意见稿第六条、第七条在纳税人分类上实现两大突破：

　　一是明确“个人”的范围包含个体工商户与自然人，解决了36号文对“个人”界定模糊的问题。在此前实务中，部分地区将自然人排除在小规模纳税人之外，导致自然人代开发票时适用税率较为混乱，而征求意见稿明确“自然人属于小规模纳税人”，统一了政策执行口径；

　　二是确立一般纳税人“登记制”，规定“适用一般计税方法的纳税人为一般纳税人，实行登记制度，具体办法由国务院税务主管部门制定”。这一规则替代了36号文的“审批制”，简化了一般纳税人认定流程，同时与增值税法中“年销售额500万元”的小规模纳税人标准形成衔接。但需注意的是，“自然人属于小规模纳税人”的规定与“年销售额500万元”的标准如何进行有效衔接，可能需要此次征求意见后进行补全规定或待后续通过主管部门的细则进一步明确自然人销售额的计算周期与例外情形。

　　3. 零税率范围的划定

　　征求意见稿第四条、第八条、第九条对增值税法规定的零税率范围进行了实操性细化：

　　· 跨境服务与无形资产：结合“境内消费”原则，明确服务的“实际接受方在境外”“无形资产的使用地在境外”等判定条件，解决了36号文下“跨境服务是否在境内消费”的判定难题。例如，对于跨境咨询服务，若咨询成果仅用于境外项目，且款项由境外单位支付，即可适用零税率，无需再通过“服务地点”等模糊标准判断。

　　· 出口货物：明确“向海关报关实际离境并销售给境外单位或个人”的核心判定标准，同时保留“国务院规定的其他情形”的弹性条款，为特殊贸易形态(如跨境电商9710、9810模式)的零税率适用预留空间；

　　4. 多税率混合交易的规则明确

　　在实务中，纳税人经常面临“一项交易涉及多个税率”的情形(如销售设备同时提供安装服务)，36号文仅原则性规定“分别核算适用不同税率的销售额”，但未明确“无法分别核算”或“主要业务难以界定”时的处理规则。征求意见稿第十条对此补充规定：“一项应税交易涉及不同税率、征收率的货物、服务、无形资产、不动产的，按照应税交易的主要业务适用税率、征收率”，并明确“主要业务”以“销售额占比超过50%”为判定标准，不仅符合增值税基本原理，而且可为企业提供清晰的操作指引，减少税务机关与纳税人就相关税法条款的理解争议。

　　5. 进项税额抵扣的管理

　　征求意见稿第十一条、第十三条、第二十条、第二十三条在进项税额抵扣方面的改进主要体现在四方面：

　　一是明确扣税凭证的法定范围。征求意见稿第十一条以“列举+概括”方式规定了扣税凭证的具体情形，“增值税专用发票、海关进口增值税专用缴款书、农产品收购发票等符合国务院税务主管部门规定的凭证”方可作为抵扣依据，排除了不符合规定的普通发票、收据等凭证的抵扣资格；

　　二是规范销售折让、中止或退回的处理，规定“因销售折让、中止或退回而退还给购买方的增值税税额，应从当期销项税额中扣减；已抵扣的进项税额，应从当期进项税额中扣减”，解决了实务中“红字发票开具与税额调整不同步”的问题；

　　三是细化特殊业务的抵扣限制。在增值税进项税额抵扣规则的理解与适用中，存在一处关键争议点，即“购进贷款服务及相关费用”的进项税额抵扣问题。从现行制度与立法衔接来看，虽然增值税法中未直接列明“购进贷款服务”属于不得抵扣销项税额的情形，但这并不意味着该类进项税额即可抵扣。究其根源，购进贷款服务进项税额不得抵扣的规则，源于2016年营业税改征增值税时对利息相关营业税政策的“平移”，其核心目的是维持税制转换过程中的税负稳定。若在增值税立法后取消此项限制，可能会导致增值税收入大幅减少。征求意见稿针对此类特殊业务的抵扣限制作出细化安排，为规则适用提供了更清晰的指引。征求意见稿明确规定“贷款服务及与贷款直接相关的投融资顾问费、手续费、咨询费”对应的进项税额不得抵扣，与36号文保持一致，但补充了“直接相关”的判定标准(如费用支付对象与贷款发放方一致、费用金额与贷款额度挂钩等)，避免政策被误读滥用。

　　四是无法划分的进项税额转出需按年清算调整。对于“一般纳税人购进货物(不含固定资产)、服务，用于简易计税方法计税项目、免征增值税项目而无法划分不得抵扣的进项税额”，现行增值税政策和征求意见稿都规定了按照销售额的比例计算“当期不得抵扣的进项税额”。区别在于现行增值税政策规定“主管税务机关可以按照上述公式依据年度数据对不得抵扣的进项税额进行清算”，而征求意见稿第二十三条要求“纳税人应当按照上述公式逐期计算不得抵扣的进项税额，并在次年1月纳税申报期内依据全年汇总数据进行清算调整”。这一要求顺应了“放管服”改革以来纳税人申报以纳税人为主的基本精神，但也给企业的申报及合规带来了新的要求。

　　6. 混合用途资产进项税抵扣的处理

　　对于“既用于一般计税项目，又用于免税、简易计税项目”的长期资产(原值超过500万元的固定资产、无形资产、不动产)，36号文采用“购进时按比例分摊抵扣”的规则，导致企业需在购进时即准确预判用途，操作难度较大。

　　征求意见稿第二十六条对此进行优化，采用“购进时全额抵扣+后续逐年调整”的模式：企业在购进混合用途长期资产时，可全额抵扣进项税额；后续使用过程中，若用于免税、简易计税项目的，需按“(资产原值×免税/简易计税项目销售额占比)÷资产折旧/摊销年限”计算不得抵扣的进项税额，在折旧或摊销期间逐年调整。这一规则既简化了购进时的抵扣流程，又符合“增值税征抵一致”的原则，兼顾了政策平稳过渡与税制科学性。

　　7. 对税收优惠作进一步规定

　　征求意见稿“第四章税收优惠”对税收优惠政策口径的优化体现在两方面：

　　一是明确免税项目的具体标准。比如，第二十七条对“农业生产者”和“农产品”作了更明确的界定，分别是“从事农业生产的单位和个人”和“初级农产品”；第二十八条明确规定享受优惠政策的医疗机构“不包括美容医疗机构(含美容医疗诊所)”；第三十一条将享受优惠政策的“托儿所、幼儿园”“养老服务”“残疾人服务机构”的范围作了“依照有关规定设立”“依法办理登记”的限定，同时还明确托儿所、幼儿园的免税收入是指“有关收费标准规定以内的教育费、保育费”，享受免税政策的养老机构的业务范围是“为老年人提供生活照料、康复护理等服务”，从而避免优惠政策的扩大化适用；第三十三条明确规定符合规定的门票收入是指“第一道门票收入”。

　　二是强化优惠政策的管理要求。征求意见稿第三十四条规定，“税收优惠的适用范围、标准、条件及征管措施需依法及时公开”。第三十五条明确规定，纳税人未单独核算优惠项目销售额、进项税额或者通过提供虚假材料等各种手段违法违规享受增值税优惠的，不得享受税收优惠，以保障优惠政策的精准性与严肃性。

　　8. 征收管理相关规则进一步明确

　　征求意见稿“第五章征收管理”重点解决了三类实务难题：

　　一是特殊情形纳税人认定。第三十六条明确“资管产品运营过程中发生的增值税应税交易，认定资管产品管理人为纳税人”，解决了实践中资管产品征税的纳税人认定争议。

　　二是跨境征管规则。第三十七条新增“境外单位和个人向自然人出租境内不动产，需委托境内代理人履行纳税义务”的规定，补全了境外主体向自然人提供服务的征管规则。

　　三是纳税义务发生时间细化。第四十一条对“收讫销售货款”“取得销售款项索取凭据的当日”等概念作了进一步明确，前者是指“纳税人发生应税交易过程中或者完成后收到款项”，后者“是指书面合同确定的付款日期，未签订书面合同或者书面合同未确定付款日期的，是指应税交易完成的当日”，其中“应税交易完成的当日，是指货物发出、服务完成、金融商品所有权转移、无形资产转让完成或者不动产权属变更的当日”，相关规定延续了36号文的内容，但表述更为严谨和细化，避免纳税人因时间判定模糊导致的逾期申报风险。

　　9. 整合预缴税款的范围

　　征求意见稿第四十八条整合了现行增值税政策中不同文件规定的预缴税款的范围，基本平移了现行的预缴税款政策，包括异地提供建筑服务、采取预收款方式提供建筑服务、采取预售方式销售房地产项目、转让和出租异地不动产、油气田企业异地销售与生产原油、天然气相关的服务。需要注意的是，现行增值税政策中的“采取预收款方式销售自行开发的房地产项目”在征求意见稿中调整为“采取预售方式销售房地产项目”，其预缴税款的范围可能有所扩大。

　　10. 新增反避税条款

　　征求意见稿第五十六条新增反避税条款：“纳税人实施不具有合理商业目的的安排而减少、免除、推迟缴纳增值税税款，或者增加、提前退还增值税税款的，税务机关有权按照合理方法予以调整。”增值税法第二十条及征求意见稿第十八条，已有纳税人销售额明显偏低或偏高且无正当理由的核定条款，但可能还无法应对现实中复杂的避税情形。而一般反避税条款属于兜底性质，覆盖了其他没有合理商业原因的安排，且“按照合理方法予以调整”将比“核定销售额”的调整手段更为宽泛，需要税务机关和纳税人对商业目的、避税目的进行综合判断。

　　三、对征求意见稿及后续政策的七项优化建议

　　1.优化两类纳税人的界定与转换规则

　　增值税法第九条第一款明确规定，小规模纳税人，是指年应征增值税销售额未超过五百万元的纳税人。征求意见稿第七条明确自然人属于小规模纳税人，同时规定行政单位、军事单位、不经常发生应税交易且主要业务不属于应税交易范围的其他非企业单位，可以选择成为小规模纳税人。那么多年应征增值税超过500万元的自然人是否仍为小规模纳税人，这种情况存在不同理解。建议对年应征增值税超过500万元、并同时满足一定业务频率、经常发生业务事项的自然人不作为小规模纳税人处理。同时，对于一般纳税人确因市场变化等客观原因导致业务规模达到小规模纳税人标准且持续一段时间、满足规定条件的，可以作为小规模纳税人处理，但此种情况下纳税人应当提供相关经营材料备查。

　　2.对“非应税交易”概念做必要的界定

　　增值税法第三条、第五条、第六条分别明确了“应税交易”“视同应税交易”“不属于应税交易”的范围，但未提及“非应税交易”这一概念。征求意见稿第二十二条新设“非应税交易”概念，却未对其内涵(如是否等同于“不属于应税交易”)、外延(如具体包含哪些情形)作出解释，易导致征管实践中税务机关与纳税人对概念的理解出现偏差，引发执行混乱。在后续的法规修订或政策解释中，可以清晰界定“非应税交易”的内涵，明确其与“不属于应税交易”的区别与联系。可以通过列举具体情形，详细说明“非应税交易”的范围，如明确规定资产重组中的哪些具体行为属于“非应税交易”，让企业和税务机关在判断时有明确的依据。

　　3.对服务、无形资产在境内外消费作出更明确的界定

　　相较于36号文的规定，增值税法优化了“在境内销售服务、无形资产”的定义，强调“服务、无形资产在境内消费”。征求意见稿第四条又进一步明确了服务、无形资产在境内消费的情形，第九条则明确了完全在境外消费适用零税率的情形，相关细化规定符合《OECD国际增值税及商品与服务税指引》中关于有关消费地判断的国际实践管理，提高了跨境交易增值税处理判断的确定性和可预期性。对于征求意见稿第四条第(二)项中“与境内的货物、不动产、自然资源直接相关”和第九条第(一)(二)项中“完全在境外消费”的判断标准，在实操中可能有一定的争议，需要制定进一步的细则规定。

　　4.对价外费用概念做必要取舍

　　征求意见稿第十五条将增值税法第十七条所述“全部价款”解释为“包含纳税人发生应税交易取得的各种性质的价外费用”，但增值税法第十七条强调，应税交易的销售额需与交易本身具有“因果性、关联性、对应性”，即价款需是交易对价的直接体现；而征求意见稿中“各种性质”的表述，侧重强调款项类型范围，未突出与应税交易的实质关联，易导致非交易对价性质的款项被错误纳入计税范畴。尽管“价外费用”作为约定俗成的增值税项下的相关概念，但其本身缺乏清晰的法理支撑。若已明确为“全部价款”，则不应存在“价格之外的费用”；若属于“价外”范畴，则不应纳入交易对价，该概念在逻辑上可能存在矛盾。且在征管实务中，因其界定标准模糊，税企间也易发生争议。建议对征求意见稿中关于价外费用的相关规定作出进一步优化，将“各种性质”调整为与增值税法一致的“与之相关”，较为明确地界定“价外费用”的含义和判定标准，或者不再使用“价外费用”的概念，直接按照增值税法的规定进行细化概括或表述即可。

　　5. 明确一般纳税人交易凭证的价税分列

　　征求意见稿第五条仅针对增值税专用发票，要求分别标注销售额与增值税税额；而增值税法第七条明确，增值税税额需依据国务院规定在交易凭证上单独列明，且交易凭证包含发票、收据、订单、银行流水等多种形式，并非仅局限于增值税专用发票。从当前实际征管情况看，增值税普通发票已实现销售额与税额的分列标注，征求意见稿对交易凭证的范围作出限缩解释，与增值税法的立法表述存在偏差。因此，建议严格遵循增值税法规定，明确现阶段各类发票均需单独列明增值税税额，同时分阶段推进收据、订单等其他交易凭证实现销售额与税额的分列标注。

　　6.进一步优化税收优惠项下政策的精准性

　　征求意见稿第二十八条规定，“增值税法第二十四条第一款第二项所称医疗机构，是指依据有关规定具有医疗机构执业资格的机构，包括军队、武警部队各级各类医疗机构，不包括美容医疗机构(含美容医疗诊所)”。但医疗美容机构也提供一般医疗服务，普通医疗机构有可能存在医疗美容的科室。按照业务类型来享受优惠政策，而非经营主体可能更合理。建议进一步制定和优化按照业务类型来享受优惠政策的规则。

附件：征求意见稿与现行36号文、增值税法的核心差异对比 .pdf（请在网页端打开）

　　注：本文及其内容仅代表作者观点，不视为北京盈科(上海)律师事务所正式法律意见或建议。如需转载或引用请注明出处。

以案解析虚开专票罪、非法出售专票罪、逃税罪的关系

编者按：两高涉税司法解释施行后，虚开增值税专用发票罪、非法出售增值税专用发票罪与逃税罪的适用边界始终存在争议，实务定性易陷入混乱。厘清罪名适用的关键，在于判断行为人实际利用的是发票的何种功能。依据两高司法解释精神，仅当利用发票的增值税抵扣功能时，才可能适用虚开专票罪，若利用的是发票的其他记载功能，则不构成该罪。本文以石化企业倒卖成品油库存数据逃税案为引，从立法本意、法益保护、构成要件等角度，分析三罪的差异与适用规则，以期为涉税刑事辩护提供有益参考。

　　一、案例引入

　　在某石化企业涉税案件中，企业A先向企业B开具石脑油发票，随即对该发票作红冲处理，为企业B在成品油模块中留存了对应的石脑油库存数据。随后，企业B向下游企业C开具石脑油发票。企业C取得该库存数据后，同理可向企业D开具石脑油发票，最终由企业D完成配货并对外销售。对于这一业务模式中的行为该如何评价?

　　实务中，部分司法机关仅聚焦发票使用的表面行为，忽略背后成品油库存数据倒卖的核心本质，进而指控相关企业构成虚开专票罪。需明确的是，此类行为的核心是利用发票记载成品油库存数据的功能，通过倒卖该库存数据逃避缴纳消费税。笔者认为，这类行为利用的是发票的其他功能，而非抵扣功能，其社会危害实质是造成国家消费税流失，而非骗抵增值税。对该类行为以逃税罪定罪处罚，符合罪刑法定和罪责刑相适应原则。下文将首先从虚开专票罪与逃税罪的关系展开分析。

　　二、虚开增值税专用发票罪与逃税罪的关系

　　两高涉税司法解释为虚开专票罪设置了专门的出罪规则，其中第十条第一款规定了五类虚开犯罪行为，即行为犯入罪;第十条第二款则规定了出罪情形，即目的犯、结果犯出罪。第十条第二款的功能在于，若依据第一款规定已被界定为犯罪的行为，同时符合第二款规定的情形，则需对该已入罪行为予以出罪。

　　上述两款规定对公诉机关指控虚开专票罪的举证责任影响巨大，也对法院审理虚开专票罪的事实调查工作提出了更高的要求。司法机关在指控和审理虚开专票罪案件时，必须要综合考察行为人是否存在不以骗抵税款为目的、没有因抵扣造成税款被骗损失的情形。只要存在这种情形的，就必须改变罪名的适用。换言之，若仅能提供证明虚开行为与抵扣税款行为存在的证据，尚不足以直接认定虚开专票罪成立，还应进一步考察抵扣行为是否实际造成税款被骗损失，即抵扣行为是否为骗抵税款行为。

　　(一)虚开骗抵增值税本质是“骗取”国家财产，侵害国家税收物权

　　要想准确考察第十条第二款规定的出罪情形，就必须准确理解何为骗抵税款、何为税款被骗损失。虚开专票之所以能够骗抵税款，核心就在于增值税的征税原理是纳税人与负税人相分离，以及国家与纳税人之间存在委托代征关系。举例而言，某企业销售自产产品，从下游客户处收取价税合计339元货款。因销售货物产生增值，该企业成为增值税纳税人，按13%税率计算，需向国家缴纳39元增值税，剩余300元为企业实际收入。需要明确的是，这39元税款并非由作为纳税人的企业实际承担，而是由其下游客户在支付货款时一并支付，这是典型的纳税人与负税人分离的状况。与此同时，该企业需向客户开具增值税专用发票，票面注明不含税金额300元、税额39元、价税合计339元。开出这张发票，就意味着纳税人告知他的受票客户：我已受国家委托向你代收了39元税款，我将有义务按照规定将这39元税款上缴国家。也即，纳税人开具发票代表了国家和纳税人建立委托代收代付的关系，国家是委托人，开票的纳税人是受托人。

　　那么，虚开行为是如何实现骗税的呢?实务中操作并不复杂，该企业只需花费少量成本购买一张价税合计113元的发票，在账面上虚构13元的进项税额(对应发票不含税金额100元、税率13%)，那么在核算当期增值税应纳税额时，企业便会以“销项税额39元-进项税额13元”为计算依据，仅向国家缴纳26元税款。此时，国家就会受到欺骗，明明是负税人交了39元的税款给纳税人，但却被纳税人用骗抵税款的方式私自克扣了13元的税款非法地据为己有。这便是典型的骗抵税款行为。换言之，骗抵税款就是用虚假的进项税额抵扣真实的销项税额而实现将负税人支付的税款据为己有的行为。其原理与“偷盗”“诈骗”类似，重在一个“骗”字，即将所有权系他人的财物据为己有，非法取得经济利益的正向增长，原归属于国家的经济利益直接减少，是一种对国家“物权”的侵害。这种行为将在根本上推翻国家征收增值税的机制，对增值税的征管秩序产生毁灭性的危害。根据《刑法》规定，诈骗类犯罪最高法定刑多为无期徒刑，故虚开专票罪的法定刑区间系比照诈骗罪，设立了最高无期徒刑的法定刑。这是罪责刑相适应原则的体现。

　　(二)倒卖成品油库存逃避消费税本质是“逃避”对国家的债务，侵害国家税收债权

　　增值税专用发票不仅是增值税抵扣的凭证，还是企业所得税、消费税等其他税种确定计税依据的重要载体。以本案所涉的消费税举例来说，某炼化企业采购1吨原油用于生产，加工后产出1吨石脑油对外销售，此时企业会取得1吨原油的进项发票，同时对外开具1吨石脑油的销项发票。根据消费税征管规则，该企业当期应缴纳消费税为“生产销售数量1吨×石脑油2105元/吨的消费税税率”。但倘若该企业通过购买取得1吨石脑油的发票，便可以虚列原材料已含消费税的税款作为扣除，此时的消费税应纳税额=销售的石脑油吨数×2105元-虚列的石脑油原材料吨数×2105元，最终结果是零元。

　　从经济实质来看，该企业没有取得经济利益的增长，而是非法减少了自身应承担的税收债务。根据消费税是价内税的征税原理，国家并不会预先对消费税税款进行确认，而是需要纳税人自主如实申报缴纳。换言之，这部分消费税税款国家尚未确认并取得，而是需要纳税人通过纳税申报方式申报债务，再依法向国家履行。其本质上属于国家的“预期税收利益”，而非“既得税收利益”。企业通过购买成品油发票虚增原材料库存数量虚假扣除消费税的方式非法减少了其应申报缴纳的税款金额，造成国家预期税收利益的流失，其本质是逃避税收债务。其原理与恶意逃废债类似，对国家财物的所有权没有任何破坏和影响，而仅仅侵害了国家的债权，重在一个“逃”字。这种行为属于虚假纳税申报的行为，虽将造成国家税收的流失，但不会危及国家税收征管秩序的根本。根据《刑法》规定，逃废债类犯罪，如妨害清算罪、虚假破产罪等，最高法定刑多为五年有期徒刑以下，故逃税罪法定刑区间系比照逃废债类犯罪，设立了最高七年有期徒刑的法定刑。

　　综上，根据我国现行刑法规定，即便逃税100亿元、获利10亿元，最高法定刑仅为七年，而虚开骗税500万元、获利50万元，最高法定刑可达无期徒刑。原因在于，逃税行为和虚开骗税行为的危害实质存在根本差异，与具体金额和数量是无关的。对于倒卖成品油库存数据逃避缴纳消费税的行为，应以逃税罪而非虚开专票罪定罪量刑。

　　(三)税局未作行政处罚不影响逃税罪本身的成立

　　实践中，部分案件初期按虚开犯罪启动刑事追诉，后续审查却发现定性错误，此类案件能否转而追究逃税罪?笔者认为，原则上是可以的。《刑法》第二百零一条第四款的规定是处罚阻却事由，即行为虽已构成犯罪，但由于特定事由的存在，法律规定不予处罚的情形。其核心特征是“犯罪成立但免于处罚”，需与直接阻却犯罪成立的“犯罪阻却事由”相区分。在逃税案件中，如果公安机关先立案，那么就会导致处罚阻却事由无法发生，所以实践中，公安机关通常会对税务机关尚未处理处罚的案件不予立案追责，给处罚阻却事由发生的机会，当税务机关作出处理处罚后，纳税人就可以享有一个补税免罚的机会。但是，实践中，确实存在处罚阻却事由无法发生的情况，例如，公安机关先以虚开犯罪立案，如果案件进展到审查起诉阶段或者是法院审理阶段，才查明案件实质上为逃税案件、行为人已经成立逃税犯罪，那么处罚阻却事由就没有发生的机会。由于这种不利的法律后果是行为人复杂而隐蔽的逃税行为所导致，所以对于这种情形，笔者认为，司法机关可以直接追究行为人的逃税罪刑事责任，不受处罚阻却事由无法发生的约束。

三、虚开增值税专用发票罪与非法出售增值税专用发票罪的关系

　　实践中或有观点认为，对于倒卖成品油库存数据逃避缴纳消费税的行为，又能否以非法出售专票罪定罪量刑呢?答案显然是否定的，此二罪所侵害的法益同样存在本质差异。下文将梳理非法出售专票罪的历史背景、立法目的，明确其构成要件，进而区分两罪的适用边界。

　　(一)非法出售增值税专用发票罪出台的历史背景和立法目的

　　非法出售增值税专用发票罪的设立并非偶然，而是源于特定历史时期的税收征管需求，其前身是已被废止的“投机倒把罪”，承载着打击特定发票犯罪的历史使命。上世纪九十年代，我国刚建立增值税制度，增值税专用发票通常是由税务机关向一般纳税人成本成套出售，纳税人在使用发票时均为手填发票，且当时税务机关的发票稽查能力不足，自1994年初便立即出现了大量伪造、倒卖、盗窃空白增值税专用发票的现象。

　　两高一部会同税务总局针对上述不法现象开展了专项斗争。1994年3月28日，四部委联合发布《关于开展打击伪造、倒卖、盗窃发票专项斗争的通知》(公发[1994]5号)，指出专项斗争的打击重点是“伪造、倒卖、盗窃发票的犯罪团伙特别是利用地下印刷厂大量印刷假发票的;以伪造、倒卖发票为常业或牟取暴利的;利用假发票从事偷税、骗取出口退税的违法犯罪分子。”为了给专项斗争配备刑法制度供给，1994年6月3日两高发布《关于办理伪造、倒卖、盗窃发票刑事案件适用法律的规定》(高检会[1994]25号)，规定“以营利为目的，非法印制(复制)、倒卖发票(含假发票)或者非法制造、倒卖发票防伪专用品，情节严重的，以投机倒把罪追究刑事责任。”以及“以营利为目的，非法为他人代开、虚开发票金额累计在五万元以上的，或者非法为他人代开、虚开增值税专用发票抵扣税额累计在一万元以上的，以投机倒把罪追究刑事责任。”

　　彼时的发票犯罪呈现出鲜明特征，多为税务机关工作人员与外部不法分子相互勾结，通过欺诈、舞弊等手段非法获取空白增值税专用发票，再对外倒卖牟利，而购买此类非法发票的单位，则通过虚开手段套取不法税收利益。根据当时的司法解释，这些行为均按投机倒把罪处理。由于当时我国正大力发展市场经济，必须要彻底废除投机倒把罪，但同时为了适应严厉打击发票犯罪的需要，全国人大常委会便通过制定1995年单行刑法，将原本投机倒把罪这个口袋犯罪一分为四，创设了“虚开罪”“伪造罪”“出售罪”“购买罪”四类发票犯罪。由此，非法出售增值税专用发票罪以单行刑法条文的形式登上刑法舞台。

　　在当时的立法背景下，该罪的打击对象明确指向利用内外勾结、欺诈舞弊等手段非法获取空白增值税专用发票并倒卖牟利的行为，犯罪对象特指成本成套的空白增值税专用发票，犯罪主体则包括利用职务便利的税务机关工作人员与外部不法分子。从法益保护角度看，该罪侵害的核心是国家对发票的发售专营权。发售，指的是发行和销售，而不仅仅是指销售。本罪对发售专营权的法益侵害也与本罪犯罪对象是空白发票相呼应。

　　(二)非法出售增值税专用发票罪的构成要件

　　结合对非法出售专票罪历史背景、立法目的的梳理，其构成要件可总结如下：

　　1、犯罪主体：税务机关工作人员和外部人员，通常应当形成共犯，两类主体兼而有之并相互勾结。若案件中无税务机关工作人员参与，不存在利用职务便利协助企业非法获取空白发票的税务机关责任主体，则无法形成以取得空白发票为目标内外勾结的共犯结构，不符合本罪主体要求。

　　2、犯罪对象：空白的增值税专用发票，通常应当是成本、成套的样态。若案件中的行为对象是相关单位开具的石脑油增值税专用发票，依附于具体的购销业务，载明了具体的发票信息和内容，则显然不属于空白发票，不符合本罪的对象要件。

　　3、犯罪行为：税务机关工作人员利用职务便利、外部人员采取欺诈舞弊等各种不法手段取得成本、成套的空白增值税专用发票再对外转卖牟利。具体到石化涉税案件，将虚构的石脑油库存数据以开具石脑油增值税专用发票的方式对外转卖，并非直接出售空白的增值税专用发票。案件交易的对象表面上看是发票，实际上是发票记载的石脑油库存数据，因此根据实质重于形式原则，该行为本质是出售石脑油库存数据的行为，而非出售发票的行为。

　　需要注意的是，由于1995年决定出台前，投机倒把罪将印制、倒卖、虚开等行为融为一体定罪，而1995年决定出台后将伪造、出售、购买、虚开行为一分为四个罪名，因此涉及虚开行为的不应再用“非法出售罪”评价。

　　4、侵害法益：非法出售增值税专用发票罪侵害的是国家对发票的发售专营权。需要注意的是，非法出售、非法伪造等行为并不会直接导致国家税款损失，造成国家税款损失的行为只可能是虚开行为，因此本罪的保护对象不是国家税款，而是国家的发票管理秩序，具体而言就是国家对发票的发售专营权。1995年决定将原来的投机倒把罪一分为四，也遵循了法益保护对象不同的原理，即“虚开罪”保护的法益是国家税款，“伪造罪”保护的法益是国家对发票的印制专营权，“出售罪”和“购买罪”保护的法益是国家对发票的发售专营权。

　　综上，非法出售增值税专用发票罪有其特定的历史背景和立法目的。在税收治理全面数字化的当下，本罪的适用空间已经大大压缩并要退出历史舞台，司法机关在办理相关案件时应严格遵循罪刑法定原则，不得扩大解释和适用本罪。

　　四、结语

　　实践中，对于虚开类案件的认定难度大、争议多，尤其是罪与非罪的判断，虚开专票罪、逃税罪、非法出售专票罪的界分等等。无论是税务争议初期的风险预判，还是案件进入刑事审理阶段的定性辩护，专业税务律师的作用都至关重要，其能够从立法本意、构成要件、税收征管逻辑等维度拆解案件，厘清罪名适用边界，与税务机关、司法机关有效沟通。建议企业在面临涉税争议时，尽早聘请专业税务律师介入，最大限度维护当事人合法权益，有效化解和防范税务风险。

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