滴滴向美国SEC提交IPO申请

6月10日,也就是上周四,滴滴向美国SEC提交了IPO招股说明书,申请在美国上市。今天就让我们来学学鲜活的财税英文吧。更多内容请关注公众号:财税eMagazine

在其IPO申请材料中,滴滴提到自己在开曼群岛成立。众所周知,像开曼群岛和英属维京群岛这类地方,它们对在当地注册的公司是不征收个人所得税和企业所得税的,只是征收少量的印花税。在我们大家的认知当中,滴滴是一家中国的公司。那么它是如何讨论其在中国税法下的身份问题的呢?

>People's Republic of China Taxation

>Although weare incorporated in the Cayman Islands, we may be treated asa PRC resident enterprisefor PRC tax purposes under the Enterprise Income Tax Law. Under the Enterprise Income Tax Law andits implementation rules, an enterprise established outside of the PRC witha "de facto management body"within the PRC is considered a resident enterprise and will be subject to the enterprise income tax at the rate of 25% on its global income. The implementing rules of the Enterprise Income Tax Law merely define the "de facto management body" as the "organizational body which effectively manages and controls the production and business operation, personnel, accounting, properties and other aspects of operations of an enterprise." Based on a review ofthe facts and circumstances, we do not believe that Xiaoju Kuaizhi Inc. or any of oursubsidiariesin the Cayman Islands, the British Virgin Islands or Hong Kong should be considered a PRC resident enterprise for PRC tax purposes.

资料来源:https://sec.report/Document/0001047469-21-001194/#eo10201_taxation

在上面的这段叙述中,滴滴称虽然自己是在开曼群岛注册成立(incorporated in the Cayman Islands),但仍可能被当做中国的税收居民(a PRC resident enterprise)。为什么呢?原因在于中国的企业所得税法对于居民企业的定义。滴滴引用了中国的企业所得税及其实施条例(its implementation rules)相关内容。

中华人民共和国企业所得税法 第二条 本法所称居民企业,是指...或者依照外国(地区)法律成立但实际管理机构(a de facto management body)在境内的企业。

中华人民共和国企业所得税法实施条例 第四条 企业所得税法第二条所称实际管理机构,是指对企业的生产经营、人员、财务、财产等实施实质性全面管理和控制的机构(organizational body which effectively manages and controls the production and business operation, personnel, accounting, properties and other aspects of operations of an enterprise)。

但在公司考虑了相关事实和情况之后,滴滴认为小桔快智及它在开曼群岛,英属维京群岛或香港的子公司(subsidiaries) 均不应被视为中国所得税法下的居民纳税人。但如果其被税务局视为中国的居民企业,对滴滴有什么影响呢?于是它又接着讨论道:

However, there islimited guidanceand implementation history of the Enterprise Income Tax Law. If Xiaoju Kuaizhi Inc. were to be considered a PRC resident enterprise, then dividends that we pay and gains realized on the sale or other disposition of our ADSs or ordinary shares may be subject to PRC tax, at a rate of 10% in the case of non-PRC enterprises or 20% in the case of non-PRC individuals (in each case, subject to the provisions of any applicable tax treaty), if such dividends or gains are deemed to be from PRC sources.

资料来源:同上

鉴于所得税法和实施条例的实操性有限(limited guidance)等原因,如果公司被认定为中国的居民纳税人,其派发的股利和资本增值利得被认定为为来源于中国境内所得(deemed to be from PRC sources或者也可以说China-sourced income)的话,取得该所得的非居民企业(non-PRC enterprises) 将被征收10%的所得税,而取得该所得的非居民个人(non-PRC individuals) 将被征收20%的所得税。当然,这只是个笼统的说法,具体还是要看中国和对方国家签订的税收协定的具体规定(subject to the provisions of any applicable tax treaty)。

点评:上面的这一段讨论很有借鉴意义,其思路在许多场合都可以用到,尤其是在讨论某个主体的税收身份时,我们可以把这段讨论的思路当做作业来抄。在平时工作的内部讨论中,如果能对认为不构成中国税收居民身份的事实和情形做进一步的扩展,这将是一份优秀的作业。此外,我们还可做其他的扩展,比如除了讨论企业之外,还可以对引述的法律进行改动,套在讨论个人的税收身份上。又比如,如果构成小微企业还可以讨论优惠税率,我们还可以使用at a rate of这个词组。

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