ACCA F6高频考点知识点解析
作者：泽稷编辑 发布时间：2018-01-12 10:41
这份总结是ACCAF6（中国）的总结。小编为大家精心总结的F6税法，这份资料必定是你要收藏学习的。
知识点：Resident enterprise ( Enterprise Income Tax)
企业所得税居民纳税人
Residententerprise is an enterprise established in China, or an enterprise that isestablished under the laws of a foreign country(or other tax region) but whoseactual management or control is located in China.
居民企业，是指依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业
“Placeof actual management”refer to an establishmentthat exercises, in substance, overall management and control over the productionand business, employees, financial and accounting books , and assets, etc. ofan enterprise.
实际管理机构是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。
Aresident enterprise shall pay enterprise income tax for income sourced withinand outside China.
居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税
Thegeneral statutory enterprise income tax rate is 25% .
企业所得税的法定税率为25%
F6历年真题example
HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contractsbetween HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.
Required:
(i) State, with reasons, whether HKT Ltd has anestablishment in China.
(ii) State ANY THREE criteria which will be usedto decide whether HKT Ltd is a
China tax resident.
考题思路：
（1）要求考生根据案例中的描述，判断某注册地在香港的企业是中国居民纳税人还是非居民纳税人；
（2）如果判断结果为居民纳税人，要求解释该案例中的实际管理机构的概念。
Answer:
(i) HKT Ltd hasappointed an agent to carry out business in China including the
appointment of an enterprise orindividuals (the staff of BJT Ltd) to sign contracts on its behalf. So BJT Ltdwill be considered as the establishment of HKT Ltd.
(ii) The criteria to be used to decide if HKT Ltd is a China tax resident:
- The senior management responsible for HKTLtd’s daily production/business
operations are mainly located in China and the senior management executes
its responsibilities mainly from China.
- Strategic financial and human resourcesdecisions are made or approved by
Organizations or personnel located in China.
- Major properties, accounting records, companystamps, board/shareholder’s
meeting minutes, etc. are maintained in China.
知识点延伸
国际税收 - 国际避税与反避税
避税港 ：避税港指的是税率很低、甚至是完全免征税款的国家或地区.
如香港的所得税税率为16.5%，
澳门的所得税税率最高为15%
新加坡的企业所得税税率为17%
英属维尔京群岛所得税率为15%
开曼群岛免征税款
我国不少在境外上市的大公司都在以上地区注册公司，如阿里巴巴、京东等，那么在该地区注册的公司是否属于中国居民纳税人呢，需要根据它们的“实际管理机构”是否在中国境内来判断，如果判断结果是的话，这些在避税港注册的公司仍需要在中国境内缴纳25%的企业所得税。
