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通过股权并购方式搭建红筹架构的企业,其境内公司的性质是外商投资企业,根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称《外企所得税法》)及其实施细则规定,生产性外商投资企业,经营期在10年以上的,从开始获利的年度起,实行“两免三减半”的税收优惠政策;实际经营期不满10年的,应当补缴已免征、减征的企业所得税税款。虽然这一法规目前已失效,但根据《国家税务总局关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的通知》(国税发[2008]23号)第三条的规定,关于享受定期减免税优惠的外商投资企业在2008年后条件发生变化的处理,外商投资企业按照《外企所得税法》规定享受定期减免税优惠,2008年后,企业生产经营业务性质或经营期发生变化,导致其不符合《外企所得税法》规定条件的,仍应依据《外企所得税法》规定补缴其此前(包括在优惠过渡期内)已经享受的定期减免税税款。结合企业拆除红筹架构来分析。这一规定体现了两个层
According to the provisions of the Income Tax Law of the People’s Republic of China for Foreign-Funded Enterprises and Foreign Enterprises (hereinafter referred to as “the Income Tax Law of the Foreign Enterprises”) and its implementing rules, the companies that establish a red-chip structure through equity mergers and acquisitions are enterprises of foreign investment. Productive foreign-funded enterprises with operating periods of over 10 years shall implement preferential tax policies of “two-year exemption and three-year reduction of half ” from the year when they start to make profits; if the actual operating period is less than 10 years, they shall be paid back Levy, reduction of the corporate income tax levy. Although this law has expired at present, according to Article 3 of the Circular of the State Administration of Taxation on the Disposal of Some Relevant Issues after the Cancellation of Certain Preferential Tax Policies for Foreign-invested Enterprises and Foreign Enterprises (Guo Shui Fa [2008] No. 23) With respect to the handling of changes in the conditions for foreign-invested enterprises enjoying the preferential tax reduction and exemption after 2008, foreign-invested enterprises enjoy the preferential tax reduction and exemption in accordance with the Law of the People’s Republic of China on the Income Tax of Foreign Enterprises. After 2008, the nature of business operations or the business period of the enterprises changes The taxpayers should still make up for the amount of the tax deferred tax previously enjoyed by them (including during the preferential transfer period) according to the provisions of the Foreign Enterprise Income Tax Law. Combined with the demolition of the red chip structure to analyze. This provision embodies two levels