近年来随着中国资本市场的发展,外国资本通过资本市场的运作进入中国市场,不少非外商投资企业中拥有外国直接投资,其中有的是收购B股未达到25％,无法注册为外商投资企业,有的是收购国有股、法人股,虽然所占股本比例超过25％,但按规定企业性质不变,仍执行《企业所得税暂行条例》。这使得依照《中华人民共和国企业所得税暂行条例》(以下简称“企业所得税暂行条例”)征收的“企业所得税”成为有可能造成双重征税的税种,而目前已签订的中外税收协定及国内法均无法消除涉及该税种的经济性双重征税,所以需要依靠间接抵免来消除,只有将“企业所得税”列入税收协定中方的“税种范围”条款,才能真正发挥列有间接抵免条款的中外税收协定的作用。 In recent years, with the development of China’s capital market, foreign capital has entered the Chinese market through the operation of capital markets. Many non-foreign-invested enterprises have foreign direct investment. Some of them have not yet acquired 25% of B shares and are unable to register as foreign-invested enterprises. Some are the acquisition of state-owned shares, legal person shares, although the share of more than 25% of the proportion, but according to the provisions of the same nature of the enterprise, the implementation of the “Enterprise Income Tax Provisional Regulations.” This makes the “corporate income tax” levied in accordance with the “Interim Regulations of the People’s Republic of China on Enterprise Income Tax” (hereinafter referred to as the “Provisional Regulations on Enterprise Income Taxes”) as a tax that may cause double taxation. However, the current Sino-foreign tax treaties and domestic laws Therefore, it is impossible to eliminate the double taxation of economy involving the tax type, so it needs to be eliminated by indirect tax credit. Only inclusion of “corporate income tax” in the “tax range” clauses in the tax agreement will make it possible for China and foreign countries The role of tax treaties.