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中国银行 业 税收简介 Overview of the Taxation of Banks in China

第五主题：银行业税收 V. THE TAXATION OF BANKS. 中国银行 业 税收简介 Overview of the Taxation of Banks in China. 刘佐 Liu Zuo. 中国国家税务总局税收科学研究所所长 Director-General of the Taxation Science Research Institute State Administration of Taxation (SAT) ,China. 中国银行 业 税收简介 Overview of the Taxation of Banks in China.

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中国银行 业 税收简介 Overview of the Taxation of Banks in China

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  1. 第五主题：银行业税收 V. THE TAXATION OF BANKS 中国银行业税收简介Overview of the Taxation of Banks in China 刘佐 Liu Zuo 中国国家税务总局税收科学研究所所长 Director-General of theTaxation Science Research Institute State Administration of Taxation (SAT) ,China

  2. 中国银行业税收简介Overview of the Taxation of Banks in China A. 中国对银行业征收的主要税种 The taxes on banks in China B. 对中国银行业税收的简要评价 Some Opinions about the taxations of banks in China

  3. A. 中国对银行业征收的主要税种The taxes on banks in China 1.营业税Business Tax 2.企业所得税Enterprise Income Tax 3.房产税House Property Tax （Real Estate Tax） 4.城镇土地使用税City and Township Land Use Tax 5.车船税Vehicle and Vessel Tax (VVT) 6.印花税Stamp Tax 7.城市维护建设税City Maintenance and Construction Tax

  4. 1.营业税Business Tax • 银行总行集中缴纳的营业税由国家税务局负责征收管理，所得收入划归中央政府；银行缴纳的其他营业税由地方税务局负责征收管理，所得收入划归地方政府。营业税是中国银行业的主体税种之一。2008年，全国银行营业税收入为1065.9亿元，占当年全国营业税收入的14.0%和税收总额的2.0％。 • Business Tax consolidatedly paid by the headquarters of various banks is administered by the offices of SAT，and it’s revenue belongs to the central government；the other Business Tax paid by the banks is administered by Local Taxatoin Offices，and it’s revenue belongs to the local governments. Business Tax is one of the principal taxes for banks. In 2008, the total revenue of Business Tax on banks amounts to 106.59 billion Yuan, accounting for 14.0% of the total Business Tax revenue and 2.0% of the total tax revenue of China.

  5. 1.1 法律依据Laws and Regulations • 《中华人民共和国营业税暂行条例》， 1993年12月13日国务院发布，自1994年1月1日起施行；2008年11月10日修订公布，自2009年1月1日起施行。 • Provisional Regulations of the PRC on Business Tax，promulgated by the State Council on 13th Dec. 1993, and effective from 1st Jan. 1994; Revised on 10th Nov. 2008 and effective from 1st Jan. 2009.

  6. 1.2 纳税人Taxpayers • 在中国境内提供应税劳务、转让无形资产和销售不动产的单位和个人。 • All enterprises and individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the PRC. • 中国境外的银行在中国境内提供应税劳务、转让无形资产和销售不动产，没有在中国境内设立经营机构的，以其中国境内的代理人为扣缴义务人；在中国境内无代理人的，以受让方或购买方为扣缴义务人。 • For overseas banks that have taxable activities within China but have no establishment within China, the agents shall be the withholding agents for their Business Tax payable. In case of no agents, the transferees or the purchasers shall be the withholding agents. • 委托银行发放贷款的，其应纳营业税税款以受托发放贷款的银行为扣缴义务人。 • For financial institutions entrusted to make loans, the entrusted financial institutions shall be the withholding agents for their Business Tax payable.

  7. 1.3 税目、税率Taxable Items and Tax Rates • 银行按照“金融保险业”税目征收营业税，税率为5%。 • Banks are subject to Business Tax according to the taxable item “Financial and Insurance Business” with 5% tax rate.

  8. 1.4 计税方法Computation of Tax Payable (1) • 应纳税额＝营业额×5% • Tax payable = Turnover × 5% • 在一般情况下，营业额为纳税人提供应税劳务、转让无形资产和销售不动产向对方收取的全部价款与价外费用。下列情况例外： • Usually, the turnover is composed of the total consideration and all other charges received from the buyers for the provision of taxable services, transfer of intangible assets and/or sales of immovable properties by the taxpayers. But there are exceptions as follows:

  9. 1.4 计税方法Computation of tax payable (2) （1）外汇、有价证券、非货物期货和其他金融商品买卖业务，以卖出价扣除买入价后的余额为计税营业额。 For buying and selling foreign currencies, marketable securities, non-commodity futures and other financial goods, the turnover shall be the balance of the selling price less the buying price. （2）从事受托收款业务(如代收电话费、水费、电费、燃气费、学杂费、保险费和税款等)，以其受托收取的全部款项扣除支付给委托方的款项后的余额为计税营业额。 The turnover of the banks engaged in entrusted collection of payments such as payment of the telephone bill, water charge, utility charge, gas charge, tuition fee, insurance premium, taxes, etc. shall be the balance of the total receipts less the sum paid to the entrusting party.

  10. 1.5 不征税规定Main Exemptions • 中国人民银行对金融机构的贷款业务，金融机构之间相互占用、拆借资金取得的利息收入，单位、个人将资金存入金融机构取得的利息收入，不征收营业税。 • No Business Tax is imposed on the loan making business by the People’s Bank of China to the financial institutions, the interest revenue derived from the intra-financial institution’s use or borrowing of fund, the interest income of units and individuals from savings in financial institutions.

  11. 2. 企业所得税 Enterprise Income Tax （EIT） • 银行缴纳的企业所得税由国家税务局负责征收管理，所得收入由中央政府与地方政府共享。企业所得税是银行业的主体税种之一。2008年，全国银行企业所得税收入为 1959.6亿元，占当年全国企业所得税收入的16.1%和税收总额的3.5％。 • EIT on banks are administered by the offices of SAT，and it’s revenue is shared with the central government and the local governments. EIT is one of the principal taxes for banks。In 2008, the all revenue of EIT on banks is 195.96 billion Yuan, accounting for 16.1% of the total EIT revenue collected from all enterprises and 3.5% of the total tax revenue of China.

  12. 2.1 法律依据 Laws and Regulations • 《中华人民共和国企业所得税法》，2007年3月16日全国人大通过并公布, 自2008年1月1日起施行。 • Enterprise Income Tax Act of the PRC, passed and promulgated by the National People's Congress on 16th Mar. 2007, and effective as of 1st Jan. 2008.

  13. 2.2 银行所得税的主要内容 Main Systems of Income Tax on Banks 银行基本同普通企业缴纳企业所得税。 Generally speaking,Banks are subject to Enterprise Income Tax as other industries. 2.2.1 居民企业的认定 Resident enterprises 2.2.2 居民企业和非居民企业的征税规定 Income Tax on Resident enterprises and Non-resident enterprises

  14. 2.2.1 居民企业的认定 Resident Enterprises • 居民企业包括依法在中国境内成立的企业和依照外国（地区）法律成立，但是实际管理机构在中国境内的企业。 • A enterprises is considered as resident of China if it sets up by laws in the territory of China or sets up by foreign laws but with the real management situated in the territory of China.

  15. 2.2.2 居民企业和非居民企业的征税规定Income Tax on Resident enterprises and Non-resident enterprises (1) （1）居民企业，就其全球所得，按25%税率缴纳企业所得税。 Resident enterprises: on worldwide income with 25% tax rate. （2）非居民企业在中国境内设立的机构、场所，就其中国境内所得和与该机构、场所有实际联系的境外所得，按25%税率缴纳企业所得税。 The establishment or place of the non-resident enterprises in China: on income sourced from China and the income derived from outside China but relevant to the establishment or place in China with 25% tax rate.

  16. 2.2.2 居民企业和非居民企业的征税Income Tax on Resident enterprises and Non-resident enterprises (2) （3）没有在中国境内设立机构、场所的，或虽设有机构、场所，但取得的所得与其在中国境内所设机构、场所无实际联系的非居民企业，就其中国境内所得按10%优惠税率缴纳所得税。 Non-resident enterprises which have no establishment or place in China, or, though having establishment or place in China, the income is not related to the establishment or place in China: only on the income sourced from China with the reduced withholding rate 10%.

  17. 3. 房产税 House Property Tax （Real Estate Tax） • 房产税由地方税务局负责征收管理，所得收入归地方政府。 • Administered by the Local Taxation Offices and it’s revenue all belongs to the local governments.

  18. 3.1 法律依据Laws and Regulations • 《中华人民共和国房产税暂行条例》, 1986年9月15日国务院发布，自同年10月1日起施行。 • Provisional Regulations of the PRC on House Property Tax, promulgated by the State Council on 15th Sep.,1986, and effective as of 1st Oct.,1986.

  19. 3.2 纳税人Taxpayers • 房产税在中国境内的城市、县城、建制镇和工矿区征收。纳税人包括房屋产权的所有人和房产经营管理单位、承典人、代管人和使用人。 • Owners, operational and managerial units, mortgagees, custodians and users of house in cities, county capitals, townships and industrial and mining districts.

  20. 3. 计税依据、税率和计税方法Tax base, tax rates

  21. 4. 城镇土地使用税City and Township Land Use Tax • 城镇土地使用税由地方税务局负责征收管理，所得收入归地方政府。 • Administered by the local tax bureaus and it’s revenue all belongs to the local governments.

  22. 4.1 法律依据Laws and Regulations • 《中华人民共和国城镇土地使用税暂行条例》, 1988年9月27日国务院发布，2006年12月31日修改并公布，自2007年1月1日起施行。 • Provisional Regulations of the PRC on City and Township Land Use Tax, promulgated by the State Council on 27th Sep.,1988, amended on 31st Dec. 2006, and effective as of 1st Jan.,2007.

  23. 4.2 纳税人Taxpayers • 城镇土地使用税的纳税人包括在城市、县城、建制镇和工矿区范围以内使用土地的单位和个人。 • All enterprises and individuals using land in cities, county, township, mining districts.

  24. 4.3税额标准Tax payable per unit

  25. 4.4 计税方法 Computation of tax payable • 应纳税额＝纳税人实际占用的土地面积×适 用税额标准 • Tax payable = Size of land actually occupied by taxpayer × Tax amount per unit

  26. 5. 车船税 Vehicle and Vessel Tax (VVT) • 车船税由地方税务局（西藏自治区为国家税务局）负责征收管理，所得收入归地方政府。 • Administered by the local tax bureaus (but by the offices of SAT in Tibet ) and it’s revenue all belongs to the local governments

  27. 5.1 法律依据Laws and Regulations • 《中华人民共和国车船税暂行条例》, 2006年12月29日国务院公布，自2007年1月1日起施行。 • Provisional Regulations of the PRC on VVT, issued by the State Council on 29th Dec.,2006 and effective as of 1st Jan.,2007.

  28. 5.2 纳税人 Taxpayers • 车船税的纳税人包括在中国境内车辆、船舶的所有人或管理人。 • The owners and custodians of vehicles and vessels in China.

  29. 5.3 税目、税额标准 Taxable items, amount of tax per unit

  30. 5.4 计税方法Computation • 应纳税额＝应纳税车辆数量或自重吨位× 适用税额标准 • 应纳税额＝应纳税船舶净吨位×适用税额 标准 • Tax payable = Quantity (or deadweight) of taxable vehicles × Tax per unit • Tax payable = Net-weight capacity of taxable vessels × Tax per unit

  31. 6. 印花税 Stamp Tax • 银行缴纳的印花税由地方税务局负责征收管理，所得收入划归地方政府。 • Stamp Tax on banks is Administrated by the Local Taxation Offices, and it’s revenue all belongs to the local governments.

  32. 6.1 基本法规 Laws and Regulations • 《中华人民共和国印花税暂行条例》, 1988年8月6日国务院发布, 自1988年10月1日起施行。 • Provisional Regulations of the PRC on Stamp Tax, promulgated by the State Council on 6th Aug.,1988 and effective as of 1st Oct.,1988.

  33. 6.2 纳税人Taxpayers • 印花税的纳税人包括在中国境内书立、领受规定的经济凭证的单位和个人。 • Any enterprises and individuals who execute or receive specified economic documents in China.

  34. 6.3 税目、税率（税额标准）Taxable items and tax rates (Tax per unit) • 借款合同税率为0.05‰；记载资金的账簿税率为0.5‰，其他账簿每件贴花5元。 • Loan contracts，0.05‰；Capital recording dovuments,0.5‰, other accounting documents, 5 Yuan per piece.

  35. 6.4 计税方法Computation （1）应纳税额＝应纳税凭证记载的金额× 适用税率 （2）应纳税额＝应纳税凭证的件数× 适用税额标准 Tax payable = Amount of payment (or fees, receipt)× Applicable tax rate Or: = Number of pieces of taxable document× Applicable tax amount per unit

  36. 6.5 主要免税规定 Exemptions • 已经缴纳印花税的凭证的副本、抄本；无息贷款、贴息贷款合同；外国政府、国际金融组织向中国政府、国家金融机构提供优惠贷款书立的合同，可以免征印花税。 • Duplicates or copies of documents on which Stamp Tax has already been paid；Documents executed when property is donated to the government, social welfare units, or schools；Non-interest bearing or discounting loan contracts；Preferential loan contracts concluded between foreign governments or international financial institutions and the Chinese government or state financial institutions；etc.

  37. 7. 城市维护建设税City Maintenance and Construction Tax • 银行城市维护建设税的征收管理和收入归属同营业税。 • The administration and revenue’s distribution is the same as Business Tax’s.

  38. 7.1 法律依据Laws and Regulations • 《中华人民共和国城市维护建设税暂行条例》, 1985年2月8日国务院发布,自1985年1月1日起施行。 • Provisional Regulations of the PRC on City Maintenance and Construction Tax, promulgated by the State Council on 8th Feb.,1985 and effective as of 1985.

  39. 7.2 纳税人 Taxpayers • 缴纳营业税的银行应同时缴纳城市维护建设税。目前，不对外商投资企业和外国企业征收此税。 • Just the same as Business Tax’s Taxpayers, excluding enterprises with foreign investment, foreign enterprises and foreigners.

  40. 7.3计税依据、税率和计税方法 Tax base, Tax rates and Computation of tax payable • 应纳税额＝实际缴纳的营业税×适用税率 • Tax payable =Actual amount of Business Tax paid × Tax rate • 适用税率：市区，7%；县城、建制镇，5%；其他地区1%。 • Applicable tax rate: Cities, 7%; Towns and counties, 5%; Other area,1%.

  41. B. 对中国银行业税收的简要评价Some Opinions about the Taxation of Banks in China 1. 目前中国银行业税收存在的问题 Problems of Taxation of Banks in China 2. 完善中国银行业税收的建议 Suggestions to Improve the Taxation of Banks in China

  42. 谢谢!Thank you! 2009年10月26日 北京 26th Oct., 2009, Beijing, China

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