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酬奥蓟
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1 中国税务与商务咨询间接税服务 2014 年 9 月 15 日 English 税务快讯国税总局重新发布营改增跨境应税服务增值税免税管理办法国家税务总局于近日重新发布了营改增跨境应税服务增值税免税管理办法 ( 国家税务总局公告 2014 年第 49 号 ) 49 号公告将取代原国家税务总局 2013 年 52 号公告, 于 2014 年 10 月 1 日起开始执行新办法也适用于在 10 月 1 日之前提供的符合免税条件但未申请增值税免税处理的服务在增值税免税政策下, 不征收销项税, 同时进项税额不得抵扣虽然其政策优势小于可以退还进项税额的零税率待遇, 但是增值税免税政策一般仍被视为促进跨境服务发展的激励政策之一 52 号公告发布之后, 营改增范围又陆续拓展至铁路运输邮政和电信业, 在此背景下国税总局重新发布了管理办法, 同时也对部分政策执行事项进行了澄清

2 新办法的主要变化免税跨境邮政及收派服务和电信业服务 49 号公告在可适用免税待遇的跨境增值税应税服务类别中新增了以下两类 : 为出口货物提供的邮政业服务和收派服务 : 例如寄递函件包裹等邮件出境等向境外单位提供的电信业服务 : 向境外单位或者个人提供国际语音通话服务国际短信服务国际彩信服务, 通过境外电信单位结算费用的, 服务接受方为境外电信单位, 属于向境外单位提供的电信业服务新办法同时明确, 由境外单位或者个人为出境的函件包裹在境外提供的邮政服务和收派服务, 属于完全在境外消费的应税服务, 不征收增值税视同从境外取得收入的情形向境外单位提供跨境服务并适用增值税免税政策时, 境内纳税人的服务收入应从境外取得 49 号公告规定下列情形视同从境外取得收入 : 纳税人向境外关联单位提供跨境服务, 从境内第三方结算公司取得的收入上述所称第三方结算公司, 是指承担跨国企业集团内部成员单位资金集中运营管理职能的资金结算公司, 包括财务公司资金池资金结算中心等纳税人向外国航空运输企业提供物流辅助服务, 从中国民用航空局清算中心中国航空结算有限责任公司或者经中国民用航空局批准设立的外国航空运输企业常驻代表机构取得的收入国税总局规定的其他情形与港澳台地区有关的应税服务新办法明确, 纳税人提供的与香港澳门台湾有关的应税服务, 一般可参照该办法执行建议受影响的纳税人可以考虑以下行动方案 : 复核其业务活动, 以评估其是否可以从跨境服务免税待遇中获益 ; 如果企业决定申请免税, 则需要准备好相关文件 ( 如服务合同付款证明等 ), 与主管税务机关进行沟通, 及时办理跨境服务免税备案手续并申请多缴税款的退回或抵减 ; 与主管税务机关就新办法中有待明确的内容进行沟通与确认 ; 必要时咨询专业机构的意见或寻求帮助

3 如您有任何问题, 请联系 : 间接税服务主管合伙人香港展佩佩合伙人 sachin@deloitte.com.hk 华北区北京周翊合伙人 jchow@deloitte.com.cn 华东区上海高立群合伙人 ligao@deloitte.com.cn 华南区广州张少玲合伙人 jazhang@deloitte.com.cn 主页德勤华永会计师事务所 ( 特殊普通合伙 ) 中国上海延安东路 222 号外滩中心 30 楼 Deloitte ( 德勤 ) 泛指德勤有限公司 ( 一家根据英国法律组成的私人的担保有限公司, 以下称德勤有限公司 ), 以及其一家或多家成员所每一个成员所均为具有独立法律地位的法律实体请参阅中有关德勤有限公司及其成员所法律结构的详细描述隐私感谢您对德勤中国服务的关注德勤中国希望可以继续使用您的个人资料 ( 特别是姓名及联系信息 ), 以向您发送市场和政策最新动态, 以及由德勤中国举办赞助或宣传之研讨会及其他活动的邀请函如您日后不希望收到由德勤中国发出的信息, 请回复电邮并在邮件主题栏中填上 "Unsubscribe" 如欲更新您的个人资料, 请点击此处德勤中国泛指德勤关黄陈方会计师行 ( 香港 ) 德勤关黄陈方会计师行 ( 澳门 ) 德勤华永会计师事务所 ( 特殊普通合伙 )( 中国大陆 ) 以及其于香港澳门及中国大陆从事业务之关联机构 2014 德勤关黄陈方会计师行 ( 香港 ) 德勤关黄陈方会计师行 ( 澳门 ) 德勤华永会计师事务所 ( 特殊普通合伙 )( 中国大陆 ) 版权所有保留一切权利

4 China Tax & Business Advisory Indirect Tax 15 September 2014 中文 Tax Newsflash SAT reissues guidance on VAT-exempt treatment for cross-border services China's State Administration of Taxation (SAT) has re-issued the implementation guidance on the application of VAT-exempt treatment for cross-border services. Bulletin [2014] No. 49, which will become effective on 1 October 2014, supersedes the existing guidance in Bulletin [2013] No. 52 and also will apply to qualifying services provided before 1 October and for which the VAT exemption has not yet been applied. Under VAT-exempt treatment, no output VAT is payable, but the input VAT incurred on costs is not recoverable. Although less beneficial than zero-rated VAT treatment, under which the input VAT incurred on cost is recoverable, the VAT exemption still is considered as an incentive to promote the development of cross-border services. The updates in Bulletin 49 generally result from the further expansion of the VAT reform after the issuance of Bulletin 52 to new industries, such as railway transportation, post and telecommunications. The new guidance also clarifies certain issues.

5 Key updates Qualifying cross-border postal/delivery and telecommunications services Bulletin 49 adds the following two categories to the list of cross-border services qualifying for VAT-exempt treatment: Postal/delivery services for export goods: Couriers for mail or parcels being sent overseas, etc.; and Telecommunications services provided to foreign entities: Where a Chinese party provides international voice, SMS or MMS communication services to foreign customers with the service charges settled through a foreign telecommunications company, the foreign company will be considered the service recipient for VAT exemption purposes. The guidance also confirms that postal or delivery services provided by foreign parties in overseas in relation to mail or parcels sent from China to overseas is outside the scope of Chinese VAT. Service income "deemed" to be received from overseas To apply for the VAT exemption on service income where the service is provided to a foreign entity, a Chinese taxpayer must receive all such income from overseas. Bulletin 49 contains a "deeming" rule for the following situations where the service income will be deemed to be received from overseas: Qualifying cross-border services provided to a foreign related party, where the income actually is received from a domestic company that acts as an internal treasury/clearing house for a multinational group (e.g. a group finance company, group cash pooling center); Logistic ancillary services provided to a foreign airline, where the income actually is received from the Accounting Centre of China Aviation, the Settlement Center of the Civil Aviation Administration of China (CAAC) or the foreign airline's CAAC-approved representative office in China; and Any other situations approved by the SAT. Services in relation to Hong Kong, Macau and Taiwan Bulletin 49 confirms that Hong Kong, Macau and Taiwan are considered foreign jurisdictions for VAT exemption purposes.

6 Recommendations Affected taxpayers may want to consider the following actions: Review their business activities and assess whether the company can benefit from VATexempt treatment for qualifying cross-border services; If a company decides to apply for the exemption, prepare required documentation (e.g. service contract, payment certificate, etc.) and contact the competent tax authorities to file the VAT exemption application, and reclaim any overpaid VAT; Proactively communicate with the competent tax authorities to seek clarifications or guidance for any issues; and Seek professional advice or assistance from external consultants, where needed. If you have any questions please contact: Indirect Tax Service Line Leader Hong Kong Sarah Chin sachin@deloitte.com.hk Northern China Beijing Yi Zhou jchow@deloitte.com.cn Eastern China Shanghai Li Qun Gao ligao@deloitte.com.cn Southern China Guangzhou Janet Zhang jazhang@deloitte.com.cn Homepage Deloitte Touche Tohmatsu Certified Public Accountants LLP 30/F Bund Center 222 Yan An Road East Shanghai , China Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Privacy Thank you for your interest in Deloitte China services. Deloitte China would like to continue to use your personal information (in particular name and contact details) for the purpose of sending you marketing and regulatory updates, invitations to seminars and other events organized, sponsored or promoted by Deloitte China. If you do not wish to receive further communications from Deloitte China, please send a return to the sender with the word Unsubscribe in the subject line. If you would like to update your personal information, please click here. Deloitte China refers to Deloitte Touche Tohmatsu in Hong Kong, Deloitte Touche Tohmatsu in Macau, Deloitte Touche Tohmatsu Certified Public Accountants LLP in the Chinese Mainland and their respective affiliates practising in Hong Kong, Macau and the Chinese Mainland.

Tax Newsflash_ docx

Tax Newsflash_ docx 中国税务与商务咨询海关与全球贸易服务 English 税务快讯 2014 年 5 月 7 日自贸试验区海关新政海关总署在 2014 年 4 月 22 日召开的上海市政府新闻发布会上表示, 将在中国 ( 上海 ) 自由贸易试验区 ( 简称自贸试验区 ) 推出 14 项海关监管服务新制度这些新措施旨在简化企业的通关手续, 加快通关速度, 拓展自贸试验区功能等此前, 部分制度已在自贸试验区内的部分企业先行试点