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国家工商行政管理总局颁布《工商行政管理机关查处垄断协议、滥用市场支配地位案件程序规定》
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2009年6月5日，国家工商行政管理总局（“工商总局”）颁布了《工商行政管理机关查处垄断协议、滥用市场支配地位案件程序规定》（简称“《规定》”），自2009年7月1日起施行。《规定》作为《反垄断法》的配套规章，主要对涉嫌垄断协议、滥用市场支配地位的垄断行为的举报、管辖、查处等问题作出规定。
根据《规定》，工商总局统一负责垄断协议、滥用市场支配地位方面的反垄断执法工作，并可根据工作需要，以个案形式授权有关省、自治区、直辖市工商行政管理局（“省级工商局”）负责具体案件的执法工作，具体包括受理举报材料、对举报内容进行核查、立案查处、调查工作，并根据调查结果作出中止调查、终止调查或者行政处罚决定。工商行政管理机关应当为涉嫌垄断行为的举报人保密。
涉嫌垄断行为的经营者在被调查期间，可以书面形式提出中止调查的申请，承诺在工商行政管理机关认可的期限内采取具体措施消除行为影响。经工商行政管理机关决定中止调查的，经营者应当在规定的时限内向工商行政管理机关提交履行承诺进展情况的书面报告。工商行政管理机关对经营者履行承诺的情况进行监督，视情况决定终止调查或恢复调查。工商行政管理机关对主动报告达成垄断协议有关情况并提供重要证据的经营者，可以酌情减轻或者免除处罚，但该等减免处罚不适用于对垄断协议的组织者。
《规定》不适用于查处垄断协议、滥用市场支配地位方面的价格垄断行为。
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State Administration for Industry and Commerce issued Provisions on Procedure for Handling Monopolization Agreement and Abuse of Dominant Market Position Cases by the Administrations for Industry and Commerce
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On June 5, 2009, the State Administration for Industry and Commerce (“State AIC”) issued the “Provisions on Procedure for Handling Monopolization Agreement and Abuse of Dominant Market Position Cases by the Administrations for Industry and Commerce” (the “Provisions”), which will take effect from July 1, 2009. As the ancillary regulations to the Anti-Monopoly Law, the Provisions mainly set forth specific rules with respect to the reporting of, jurisdiction over, and investigation and handling of monopolistic conducts relating to monopolization agreement and abuse of dominant market position.
According to the Provisions, State AIC is generally in charge of the enforcement of the anti-monopoly laws over the cases relating to monopolization agreement and abuse of dominant market position, and may, depending on the actual needs and on a case-by-case basis, authorize the administrations for industry and commerce of the relevant provinces, autonomous regions and municipalities directly under the Central Government (collectively “Provincial AIC”) to handle the cases. The enforcement of the relevant anti-monopoly laws includes the acceptance of reports, verification of the reported conducts, docketing the case for investigation, carrying out investigatory work and issuance of decisions to suspend or terminate the investigation or to impose administrative penalties according to the findings. The State AIC and the Provincial AIC (collectively, the
“AICs” or each, the “AIC” ) must keep in confidence the identity of the informant who reports the alleged monopolistic conducts.
During the investigation of the alleged monopolistic conduct, the business operator involved in such conduct may apply in writing for a suspension of the investigation with an undertaking to the relevant AIC that it will take measures within the time limit approved by the AIC to eliminate the impacts of the conduct at issue. If the AIC decides to suspend the investigation, the business operator will deliver to the AIC a written report on the implementation of its undertaking within a stipulated time limit. The AIC will monitor business operator’s implementation of the undertaking and decide whether to terminate or reinstate the investigation depending on the actual situation. The AIC may, at their discretions, mitigate or remit the punishment on the business operators who report the monopolization agreement and provide the material evidence on their own initiative. However, such mitigation or remission of punishment is not applicable to the organizer of the monopolization agreement.
The Provisions do not apply to the monopolistic pricing practice relating to monopolization agreement and abuse of dominant market position.
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国家税务总局发布《关于加强股权转让所得征收个人所得税管理的通知》
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国家税务总局于2009年5月28日发布了《关于加强股权转让所得征收个人所得税管理的通知》（简称“《通知》”），对自然人股东股权转让所得个人所得税的征收管理作出规定。
《通知》规定，股权交易各方在签订股权转让协议并完成股权转让交易以后至企业变更股权登记之前，负有纳税义务或代扣代缴义务的转让方或受让方，应到主管税务机关办理纳税（扣缴）申报，并持税务机关开具的股权转让所得缴纳个人所得税完税凭证或免税、不征税证明，到工商行政管理部门办理股权变更登记手续。股权交易各方已签订股权转让协议，但未完成股权转让交易的，企业在向工商行政管理部门申请股权变更登记时，应填写《个人股东变动情况报告表》并向主管税务机关申报。
个人股东股权转让所得个人所得税以发生股权变更企业所在地地税机关为主管税务机关。纳税人或扣缴义务人应到主管税务机关办理纳税申报和税款入库手续。税务机关应加强对股权转让所得计税依据的评估和审核。对申报的计税依据明显偏低（如平价和低价转让等）且无正当理由的，主管税务机关可参照每股净资产或个人股东享有的股权比例所对应的净资产份额核定。
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State Administration of Taxation issued Circular on Strengthened Measures for Collection of Individual Income Tax Arising from Equity Transfers
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On May 28, 2009, the State Administration of Taxation issued the “Circular on Strengthened Measures for Collection of Individual Income Tax Arising from Equity Transfers” (the “Circular”), which sets forth the rules with respect to the collection of individual income tax arising from the equity transfer by individual shareholders.
According to the Circular, after the execution of the equity transfer agreement by the parties and the closing of the transaction but before the registration of the equity transfer, the transferor or transferee who is under the obligation to pay or withhold taxes shall declare the taxes at the relevant tax authority, and subsequently register the equity transfer at the relevant administration for industry and commerce (the “AIC”) by presenting the tax payment receipt or certificate for tax exemption or zero-tax-rate issued by the relevant tax authority with respect to the personal income tax arising from the equity transfer. Where the parties have executed the equity transfer agreement but have not completed the equity transfer transaction, the enterprise concerned shall fill the “Report on Change of Individual Shareholders” (the “Report”) when registering the equity transfer at the relevant AIC, and submit the Report to the relevant tax authority.
The relevant tax authority in charge of the individual income tax arising from the equity transfer shall be the tax authority of the place where the enterprise concerned is located. The taxpayer or the withholding agent shall complete the tax declaration and payment at the relevant tax authority. The tax authorities shall enhance the assessment and examination of the tax basis for income tax arising from the equity transfer. Where the declared tax basis is apparently low (such as transfer at a low price or a price equivalent to the transferor’s acquisition cost) without legitimate reasons, the relevant tax authorities may assess the tax payable by reference to the net asset value of each share or the net asset value pro-rated against the shareholding of the individual shareholders.
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财政部和国家税务总局联合发布《关于企业重组业务企业所得税处理若干问题的通知》
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财政部、国家税务总局于2009年4月30日发布了《关于企业重组业务企业所得税处理若干问题的通知》（简称“《通知》”），并溯及自2008年1月1日起执行。
《通知》所称企业重组，是指企业在日常经营活动以外发生的法律结构或经济结构重大改变的交易，包括企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。《通知》除细化了企业重组业务中对于企业所得税的一般性税务处理规定，特别规定了企业重组满足一定条件可进行特殊性税务处理。如资产收购，受让企业收购的资产不低于转让企业全部资产的75%，且受让企业在该资产收购发生时的股权支付金额不低于其交易支付总额的85%，可以选择按以下规定处理：（1）转让企业取得受让企业股权的计税基础，以被转让资产的原有计税基础确定；（2）受让企业取得转让企业资产的计税基础，以被转让资产的原有计税基础确定。
《通知》规定申请适用特殊性税务处理的企业重组需符合下列条件：（1）具有合理的商业目的，且不以减少、免除或者推迟缴纳税款为主要目的；（2）被收购、合并或分立部分的资产或股权比例符合本通知规定的比例；（3）企业重组后的连续12个月内不改变重组资产原来的实质性经营活动；（4）重组交易对价中涉及股权支付金额符合《通知》规定比例；及（5）企业重组中取得股权支付的原主要股东，在重组后连续12个月内，不得转让所取得的股权。
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Ministry of Finance and State Administration of Taxation jointly issued Circular on Several Issues Regarding Handling of Enterprise Income Tax Arising from Corporate Restructuring
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On April 30, 2009, the Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Several Issues Regarding Handling of Enterprise Income Tax Arising from Corporate Restructuring” (the “Circular”), retrospectively effective as of January 1, 2008.
“Corporate restructuring” as set out in the Circular refers to the transactions which result in the material changes to the legal or economic structures of the enterprise outside its ordinary course of business, including change of legal entity of the enterprise, debt restructuring, share acquisition, asset acquisition, merger and spin-off. Apart from detailing the general tax treatment with respect to the enterprise income tax following the corporate restructuring, the Circular also provides special tax treatment for corporate restructuring upon the satisfaction of certain conditions. In the case of asset acquisition, for example, if at the time of the acquisition the assets acquired by the acquirer are no less than the 75% of the total assets of the seller, and the amount of the payment in the form of acquirer’s shares is no less than 85% of the total amount of the acquisition, the parties will have the following options: (i) the basis of taxation for the shares in the acquirer transferred to the seller shall be ascertained with reference to the original basis of taxation for the acquired assets; (ii) the basis of taxation for the acquired assets acquired by the acquirer shall be ascertained with reference to the original basis of taxation for the acquired assets.
The Circular sets out the conditions to be met for applying the special tax treatment to the corporate restructuring: (i) the corporate restructuring has reasonable commercial purposes, and is not for the purposes of reduction, avoidance or postponement of tax payment; (ii) the ratio of the assets or shares acquired, merged or spun off complies with the ratio as set out in the Circular; (iii) there is no substantive change in the business operations with respect to the assets in the corporate restructuring within 12 consecutive months after the corporate restructuring; (iv) the ratio of the payment in the form of shares in the corporate restructuring complies with the ratio as set out in the Circular; and (v) the original major shareholders who acquire the shares in the corporate restructuring are prohibited from transferring such shares within 12 consecutive months after the corporate restructuring.
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财政部、国家税务总局提高部分商品出口退税率
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根据财政部和国家税务总于2009年6月3日联合发布的《关于进一步提高部分商品出口退税率的通知》（简称“《通知》”），电视用发送设备、缝纫机等商品的出口退税率提高到17%；罐头、果汁、桑丝等农业深加工产品、电动齿轮泵、半挂车等机电产品、光学元件等仪器仪表、胰岛素制剂等药品、箱包、鞋帽、伞、毛发制品、玩具、家具等商品的出口退税率提高到15%。
此外，部分塑料、陶瓷、玻璃制品，部分水产品等商品的出口退税率提高到13%。合金钢异性材等钢材、钢铁结构体等钢铁制品、剪刀等商品的出口退税率提高到9%。玉米淀粉、酒精的出口退税率提高到5%。
《通知》自2009年6月1日起执行。具体执行时间，则以《出口货物报关单（出口退税专用）》海关注明的出口日期为准。
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Ministry of Finance and State Administration of Taxation jointly raised the export rebate rate on some commodities
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According to the “Circular on the Raising of the Export Rebate Rate for Several Commodities” jointly issued by the Ministry of Finance and the State Administration of Taxation on June 3, 2009 (the “Circular”), the export rebate rate (“ERR”) for products including TV transmission equipment and sewing machines has been raised to 17%; the ERR for some heavily processed agricultural products (such as canned food, fruit juice and mulberry silk), mechanical and electrical products (such as electric gear pump and semi-trailer), instruments and meters (such as optical components), medicines (such as insulin preparation), bags and suitcases, shoes and hats, umbrellas, hair products, toys and furniture has been raised to 15%.
In addition, the ERR for some plastic, ceramic and glass products and aquatic products has been raised to 13%. The ERR for some steel materials (such as alloy steel), iron and steel products (such as iron and steel structural components) and scissors has been raised to 9%, and the ERR for corn starch and alcohol has been raised to 5%.
The Circular was implemented from June 1, 2009; however, the implementation in practice shall be the export date designated by the Customs on the “Customs Declaration Form (for Tax Refund Purposes)”.
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国家外汇管理局发布《关于境内企业境外放款外汇管理有关问题的通知》
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国家外汇管理局于2009年6月9日发布了《关于境内企业境外放款外汇管理有关问题的通知》（简称“《通知》”），于2009年8月1日起实施。
《通知》所称境外放款是指境内企业（金融机构除外，以下简称“放款人”）在核准额度内，为其在境外的全资附属企业或参股企业（以下简称“借款人”）提供直接放款。《通知》规定了境外放款的资金来源，即境内企业可使用其自有外汇资金、人民币购汇资金以及经外汇局核准的外币资金池资金向借款人进行境外放款。
《通知》还规定了放款人和借款人应符合的条件：（1）放款人和借款人均依法注册成立，且注册资本均已足额到位；（2）放款人与借款人有持续良好经营的记录，有健全的财务制度和内控制度，在最近三年内均未发现外汇违规情节；（3）放款人历年的境外直接投资项目均经国内境外投资主管部门核准并在外汇局办理外汇登记手续，且参加最近一次境外投资联合年检评级为二级以上（成立不足一年的除外）；（4）经批准已从事境外放款的，已进行的上一笔境外放款运作正常，未出现违约情况。
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State Administration of Foreign Exchange issued the Circular on Administration of Foreign Exchange Regarding Offshore Lending by Domestic Enterprises
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The State Administration of Foreign Exchange (“SAFE”) issued the “Circular on Administration of Foreign Exchange Regarding Offshore Lending by Domestic Enterprises” (the “Circular”) on June 9, 2009. The Circular will take effect on August 1, 2009.
The “offshore lending” under the Circular means the direct lending by domestic enterprises other than financial institutions (the “Lender”) to its offshore wholly-owned subsidiaries or partially-owned affiliates (the “Borrower”) within the approved limit. The Circular stipulates the sources of fund for offshore lending. The domestic enterprises may use foreign currency held by themselves, foreign currency funds purchased in RMB, and funds from foreign currency pools approved by SAFE as the source of fund for their offshore lending to the Borrower.
The Circular also provides the conditions that must be satisfied by the Lender and the Borrower: (i) both the Lender and the Borrower must be duly incorporated and have their registered capital fully contributed; (ii) both the Lender and the Borrower must maintain a continuous record of good standing with sound financial system and internal control, and have no record of violation of foreign exchange regulations in the last three years; (iii) the Lender’s direct offshore investments over the past years have been approved by the relevant domestic authorities and have been registered with the SAFE, and have obtained a rating of Level 2 or above in the last joint annual inspection on offshore investment (except for those Lenders that have been incorporated for less than one year); and (iv) the Lender who has been approved to engage in offshore lending business has acted in the ordinary course of business and had no violation in its last offshore lending transaction.
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财政部和国家税务总局联合发布《关于个人无偿受赠房屋有关个人所得税问题的通知》
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财政部和国家税务总局于2009年5月25日联合发布《关于个人无偿受赠房屋有关个人所得税问题的通知》（简称 “《通知》”），于发布之日起执行。
根据《通知》，房屋产权无偿赠与的当事双方免征个人所得税的三种情况包括：（1）房屋产权所有人将房屋产权无偿赠与配偶、父母、子女、祖父母、外祖父母、孙子女、外孙子女、兄弟姐妹；（2）房屋产权所有人将房屋产权无偿赠与对其承担直接抚养或者赡养义务的抚养人或者赡养人；（3）房屋产权所有人死亡，依法取得房屋产权的法定继承人、遗嘱继承人或者受遗赠人。
《通知》指出，除规定的上述三种情形外，房屋产权所有人将房屋产权无偿赠与他人的，受赠人因无偿受赠房屋取得的受赠所得，按照《经国务院财政部门确定征税的其他所得》项目缴纳个人所得税，税率为20％。
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Ministry of Finance and State Administration of Taxation jointly issued the Circular on Individual Income Tax Arising from the Gift of Real Estate
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The Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Individual Income Taxation Arising from the Gift of Real Estate” (the “Circular”) on May 25, 2009, effective as of the same day.
According to the Circular, there are three conditions under which the donor and the donee of the real estate endowed as gift may be exempted from individual income tax: (i) where the owner of the real estate donates the ownership for no consideration to his or her spouse, parents, offspring, paternal grandparents, maternal grandparents, paternal grandchildren, maternal grandchildren or siblings; (ii) where the owner of the real estate donates the ownership for no consideration to the person who is under the direct obligation to take care of or support the owner; (iii) where the ownership of the real estate, following its owner’s demise, is transferred to the legal heir by operation of law or to the legatee or donee under the will.
The Circular indicates that, except for the three conditions above, where the owner of the real estate donates the ownership as gift to the donee, the donee shall be subject to the individual income tax under “Other Incomes as Confirmed by the Ministry of Finance of the State Council” at the rate of 20% of the value of such gift.
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