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The State Administrative of Taxation
Guo Sui Han [2005] No. 970
14 October 2005
The State Administrative of Taxation (SAT) has announced this
notice to clarify the income tax issue about the internal transfer
of fixed assets of foreign invested enterprises and foreign enterprises.
1 The income received from transferring fixed assets could be
regarded as non-taxable income only if the said asset is transferred
to overseas; and the residual value of the said assets should
be recorded according to the previous accounting treatment.
2 Internal transfer of fixed assets refers to assets transferred
between head office and its subsidiary given that the asset ownership
status remains unchanged. In other words, if assets are transferred
to a third party, it cannot be regarded as internal transfer because
of the change of the ownership.
3 The related taxation policy for internal asset transfer including
turnover tax remains unchanged.
國家稅務總局關於外商投資企業內部處置資產有關所得稅處理問題
國家稅務總局
國稅函[2005]970號
2005-10-14
國家稅務總局就外商投資企業和外國企業在中國境內設立機構、場所, 在內部處置資產有關所得稅處理問題發佈通知：
一、 企業內部處置資產，除將資產轉移至境外以外，可不作為收入；相關資產的成本核仍延續以前的核算方法。
二、 內部處置資產指資產所有權屬在形式和實質上均不發生改變的處置行為，包括將資產用於生產、製造、加工另一產品，在總機構及其分支機搆之間轉移等情形，但將資產移送他人等情形，資產所有權屬已發生改變而不屬於內部資產處置。
三、 企業內部處置資產的流轉稅及其他稅種的稅務處理，仍按現行有關規定執行。
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