国税函 2009（698）号解读

　　Interpretation of Circular No.698

　　发布背景　Background

　　新企业所得税法及其实施条例规定，权益性投资资产转让所得按照被投资企业所在地划分是否属于来源于中国境内的所得，以确定是否应该在中国大陆境内缴纳企业所得税。但是对于外国企业间接持有中国境内企业的股权，外国企业通过转让境外控股公司的方式间接转让中国大陆境内企业的股权的所得，是否属于来源于中国境内的所得，是否需要在中国缴纳企业所得税，国家税务总局一直没有明确规定。

　　In accordance with provisions of the new Law of Enterprise Income Tax (2008) and Implementing Regulations (2008)， whether the income from equity investment asset transfer is derived from PRC shall be classified by the domicile of the invested enterprise， so as to decide whether should pay the income tax in PRC jurisdiction. Whereas， the State Administration of Taxation of PRC (SAT) has not clearly addressed the condition that whether the income from foreign enterprises'' transfer of Chinese domestic enterprises shares they indirectly held by the transfer of offshore holding companies falls into Chinese jurisdiction or should pay income tax in PRC.

　　国税函 2009 （698）号的颁布 The promulgation of Circular No.698 Guoshuihan 【2009】

　　2009年12月10日，国家税务总局（SAT）颁布国税函〔2009〕698号文（以下简称698号文）。

　　On December 10， 2009， the State Administration of Taxation (SAT) promulgated the Circular on Regarding Strengthening the Administration of Income Tax of Sale of Shares by Non-Resident Enterprises ( hereinafter referred ot as “Guoshuihan ［2009］698”) .