倾听企业的声音，从问题中出发——企业借款中的税务筹划

倾听企业的声音，从问题中出发——

企业借款中的税务筹划

本期价值要点：

       1. 企业与个人、境内与境外，系统梳理不同形式的借贷及相关的纳税义务。

       2. 用情景说话，通过企业实操的情景来讲解借贷中的税收风险防范与纳税筹划

同行的困惑：

一． 与银行签订的透支协议

情景：我司与银行签订了一份透支协议，其中规定了透支额度和利率，在额度内我公司可以根据实际需要随时透支，并按照实际透支的天数计算利息。这类合同是否属于印花税条例中规定的借款合同从而需要缴纳印花税？如果是，应该以什么金额作为计税基础，是透支额度，还是实际透支的平均余额，或者是实际透支的最高金额？

二． 企业同个人签订借款协议

情景一： 公司将本金和利息一并归还给员工，由于员工自身无法开具发票，可否个人签署资金收据提供给公司作为入账凭证？

情景二： 向个人支付的“借款利息”和补偿未按期归还本金产生的“滞纳金”，公司是否有义务为个人代扣代缴个人所得税？若没有代缴个税，个人是否需要按照20%的税率向其户籍所在税务局自行申报缴纳个税？

三．关联企业之间借款利息支出

情景一：如果是内部关联企业之间的借款，需要开发票吗？如果开发票的话，发票内容是什么？税法哪个文件上有对应的规定？

情景二：甲公司向乙公司提供了一笔短期借款(合同约定每季度支付利息)，但乙公司由于资金困难一直无法向甲方支付利息。请问甲方没有实际收到利息，还需要按照合同，每季度确认收入，缴纳营业税吗？甲方需要按照合同约定的借款金额，还是按照利息金额缴纳印花税？印花税率是多少？

情景三：国税发[2009]2号，《特别纳税调整实施办法(试行)》的第九章资本弱化管理中提到“权益投资为企业资产负债表所列示的所有者权益金额”

假如我司的实收资本(800万)+资本公积(150万)+盈余公积(50万)＝1000万，未分配利润＝500万，则利息费用能在税前列支的关联公司借款为(1000+500)2=3000万，请问对吗？假如上述借款的为国内关联公司，该公司的所得税率为20％，而我司为25％，?这5％的部分是不能在税前列支的，对吗？

情景四：我司存在较多为其他企业的代垫费用的情况，双方没有购销往来，是单纯的代付行为，请问这种做法在税务上是否有风险，税务局会不会核定一个利息率，要求我司交营业税和所得税呢？

四．与非居民企业(境外)之间借款

情景一：我司是境内企业，在香港某银行有一笔借款，由境外法国公司提供担保，现在我司需要向提供担保的境外公司支付担保费。请问我公司需要代扣代缴预提所得税，或无需纳税？

情景二：请问境内企业通过银行向境外关联公司提供委托贷款，所收利息是否应在境内缴纳5%营业税？

五．资金池协议涉及的借款涉税问题

情景一：我公司与银行和关联方公司签订了资金池协议，透支限额为4.5亿，随借随还，需要资金时向资金池里透支。到目前为止我们的累计透支金额不超过最高限额。

请问：

1)  我们应该如何缴纳印花税，是按最高限额来交？还是按累计的借款额来交？

2) 一次性交还是一年交一次？

3) 如果没有及时缴纳有没有罚则和滞纳金？

情景二：通过集团资金池向关联公司贷出委托贷款是否需要交印花税？

1)  由贷款方交还是借款方交？还是双方都要交？

2) 计税基础是贷出款的金额还是额度？

3) 如计税基础为金额，由于资金池每天余额变动，是按月平均还是按月底余额来计算交纳？

演讲嘉宾：

普华永道(北京)

议程安排

14:00 不同形式的借款及纳税义务梳理

企业的借款分为多种形式，包括向金融机构借款、非金融企业之间借贷、企业与个人之见的借贷等多种形式。尤其是跨国公司之间的借贷，还会涉及到境内外的纳税义务。本部分将系统将不同形式的借款涉及的纳税义务进行总结和梳理。

14:15 倾听企业的声音，从问题中出发——借款费用的重点涉税常见问题详解(问题详见同行困惑)

1. 与银行签订的透支协议

2. 企业同个人签订借款协议

3. 关联企业之间借款利息支出

4. 与非居民企业之间借款

5. 资金池协议涉及的借款涉税问题

15:15 互动答疑

15:30 活动结束

Key Value Points:

1. Enterprise and stuff, domestic and overseas, speaker will help you handle the tax of different types of debit and credit.

2. Analysis tax risks and make tax planning in the real circumstances.

Peer Confusion:

1. Overdraft arrangement made with bank

Circumstance: Our company made an overdraft arrangement with bank and specify the overdraft limit as well as the interest rate. We can count the interest according to the number of overdrawn days. Is this kind of contract subjected to the loan contract in stamp duty law? If we need to pay for the stamp tax, what is the tax base, overdraft limit, average balance or the highest overdraft limit?

2. Loan contract signed with staffs

Circumstance 1: Our company paid the principle and interest back to the staff, but they can’t offer invoice to the company. So if our staffs give us the capital receipt, can we use it as a voucher to enter an item in our account?

Circumstance 2: The money of loan interest and overdue fine paid for individual, do the company need to pay individual income tax for them? If the company didn't do this, does the one need to pay the individual tax according to the 20% of tax rate?

3. Loan interest expense between affiliated enterprises

Circumstance 1: Do the companies need to invoice if they are facilitated and what is the content of the invoice? What is the stipulation according to the tax law?

Circumstance 2: Company A provides a short-term borrowing to company B, and they agree to pay the interest every quarter. But the company B is always in financial difficulty so can’t pay for the interest. So does company A need to pay for the business tax every quarter even they didn’t get the money? The business tax should be calculated according to the interest or loan amount? What is the tax rate?

Circumstance 3: According to chapter 9 of China tax issue number 2 of 2009, if we have paid-up capital 8 million, capital reserve 1.5million and surplus reserve 0.5 million, together is 10 million. And we also have undistributed profit of 5 million. So the interest expense can be disbursed before taxes in facilitated companies should be 30 million ( (10+5)*2=30), is this right? If the company mentioned before is domestic with the tax rate of 20%, and ours is 25%, does the part of 5% can be disbursed or not?

Circumstance 4: The company of us has some reimbursed expenses for other companies and we don’t have buying and selling. So does this kind of behavior have any tax risk? Will the tax bureau charge us business tax and income tax?

4. Loan with company overseas

Circumstance 1: we are a company overseas and we have borrowing money in a bank established in Hongkong and a French company tender guarantee for us. So now we need to pay the French company for the guarantee fee. Do we need to withhold and remit tax or not?

Circumstance 2: If the domestic company offered mandated loan to company overseas through bank, do we need to pay 5% business tax for the interest we earned?

5. Taxation problems of loan related to cash pool

Circumstance 1: our company and our facilitated company made an arrangement with a bank, and the overdraft limit is 450 million. Any time we need money we can overdraft from the cash pool and repay the money immediately. So far the accumulative total overdraft didn’t break the limit, so:

1) How to pay the stamp tax, according to the highest limit or accumulative total overdraft?

2) What is the frequency, one time or every year?

3)  If we don't pay immediately， do we need to pay for the penalty and overdue fine?

Circumstance 2: do we need to pay the stamp tax if we loan money to facilitated company through cash pool?

1) Who should pay the money, lenders, borrowers or both?

2) Tax base should be the loan amount or cash pool limit?

3) If the tax base is the amount of money, as the balance of cash pool changes every day, do we need to calculate according to monthly average or the monthly remain?

Agenda:

14:00 Different types of loan and the related obligation of tax

There are several types of loan, including financing institution loan, non-financial business loan and loan between enterprise and individuals. Some of them are the loan between multinational companies, or even related to the tax obligation overseas. In this part, speaker will summarize the tax obligations of different types of loan.

14:15 Listen to the voice from companies—the key point of loan

1. Overdraft arrangement made with bank

2. Loan contract signed with staffs

3. Loan interest expense between affiliated enterprises

4. Loan with company overseas

5. Taxation problems of loan related to cash pool

15:15 Q&A

15:30 End

关联资料

      收入项目的减免与纳税筹划

      企业所得税税前扣除项目纳税筹划

      企业所得税税前扣除项目筹划(二)