地方性税制・財政優遇政策の整理実施に備え適格性の見直しを

News Flash
China Tax and Business Advisory
地方性税制・財政優遇政策の整理実施に
備え適格性の見直しを
January 2015
Issue 3
概要
中国共産党の第 18 期中央委員会第三回全体会議（「三中全会」）の決定を受け、国務院と財政部は
2014 年 11 月、12 月に『国務院の税収等優遇政策の整理・規範化に関する通知』（国発[2014]62 号
通達）及び「国務院の税収等優遇政策の整理・規範化に関する政策決定を着実に実行するための若
干の事項についての通知」（財預[2014]415 号通達）をそれぞれ公布し、各地政府に地方税制・財政
優遇政策についての整理・規範化を求めました。
整理は短期間内に行われることになるものの、既に地方財政局によっては財政優遇の申請要件を
厳格化しており、申請受付を見合わせているところも出ています。今後、当該整理の期限内の実施
のために、ますます多くの地方財政局や税務局により具体的な施策が行われるものと予想されま
す。それだけではなく、通達によると、企業によっては現在適用されている税制・財政の優遇政策が、
整理後は適用不可能となるリスクが存在します。企業におかれては、前述の政策のもとにおける優
遇政策の有効性について改めて見直し、所轄当局と積極的にコミュニケーションをとり、変更への対
応に備えられるようお勧めいたします。
詳細
背景
地域経済活性化と投資誘致の
ために、地域によっては、企業
に対して近年多くの地方性税
制・財政優遇政策が提供され、
それにより一定の投資成長と
産業の集約的な発展がもたら
されました。しかしながら、中
央政府はこうした優遇政策に
よって市場の公平な競争環境
が損なわれ、国のマクロコント
ロールに影響を与え、ひいて
は国際貿易摩擦にも繋がりか
ねないことを懸念しています。
2013 年 11 月の三中全会にお
いて、既に中央政府は税制・
財政優遇政策の管理規範化
を提起するとともに、税の優遇
政策は国の統一的な税務法
規によって規定されるべきであ
付について、地方政府が企業
1
ることを強く主張していました。に提供する減免、徴収猶予。
優遇価格またはゼロ価格での
土地の払い下げ、国有資産の
整理の対象となる税制・財政
低廉譲渡などの政策。
優遇政策
整理の対象となる税制・財政
優遇政策には次のものがあり
ます。
違法性の疑いがある税制・財
政優遇政策
税制優遇政策のうち、特定の
税収法規或いは『中華人民共
和国民族区域自治法』で規定
されているものを除き、地方政
府により独自に制定されたも
の。また、国務院の批准を経
ずに各政府部門が規定したそ
の他の税制優遇政策。
税収以外の財政政策のうち不
適格なもの
行政手数料、政府基金、企業
が負担すべき社会保険料の納
不適格な財政支出政策
 企業からの税収、或いは税
収以外の収入に係る財政
支出に関する優遇政策、即
ち納付後還付、財政奨励
金或いは補助金、土地払
い下げ金額の減免が奨励
金或いは代理納付の形で
提供されるものなど。
 その他の優遇政策、社会
保険料の代理納付、電気
水道料金の優遇、企業誘
致やその地域での税金等
の納付を見込んで提供され
た奨励金または補助金や、
一部地域で実施された地
方財政収入の返還など。
www.pwccn.com
News Flash — China Tax and Business Advisory
整理の方法と作業期限
重要点
とることが必要となります。
前掲の国務院と財政部による通達の
要求によると、各地の財税部門は
2014 年 12 月 1 日までに発行された
全ての税制・財政優遇措置（特に企
業と締結した契約や合意、覚書、議
事録や、「個別で確認」する形式での
指示、報告、回答等）につき整理して
まとめ、級を追って国務院及び財税
部まで報告を上げることが求められ
ています。全ての整理作業の完了は
2015 年 3 月を見込んでいます。
企業は現在適用されている全ての優
遇政策について整理・分類を行い、
新政策のもとでのそれらの有効性を
評価し、経営管理を適時に事前調整
していく必要があります。
最近公表された『税収徴収管理法改
正草案（意見聴取稿）』では、法律や
規定、国務院の権限のもとでのみ税
制優遇政策が策定されるべきである
ことが強調されています。今回の整
理は国務院による適切な批准を経る
ことなく施策された地方当局による
「地方独自の政策」を対象に実施さ
れるものです。現在のスキームのも
とで有効な財税優遇政策について、
企業はその適用可能性を主体的に
見極め、税負担を軽減し、更なる競
争力の向上に努めることが望ましい
でしょう。
特に、法規に違反する優遇政策は
2014 年 12 月 1 日を以って施行を停
止しなくてはなりません。法律に抵触
せず、留保する必要のある政策につ
いては、地方当局は級を追って報告
し国務院による批准を求めることに
なりますが、国務院の批准を得られ
ないものは全て無効とされます。
2
一部地域の財政局では、地域性税
制・財政優遇政策の申請要件が厳格
化されているところや、受理を見合わ
せているところもあります。公布され
た通知によると、全国範囲で実施す
る整理の要求期限は 2015 年 3 月ま
でと比較的短くなっています。特に、
財政当局による省級以下の各財務
部門で実施する整理は 2015 年 3 月
15 日までの完了が求められています。
この期限までに整理作業を完了する
注記
ために、より多くの財政及び税務部
1. 詳細については News Flash
門が緊急の措置を採ることが予想さ
[2013] Issue 28 をご参照くださ
れます。企業は、優遇政策廃止によ
い。
るビジネスへの影響を最小化するた
め、所轄税務機関、財政部門、地元
政府と積極的にコミュニケーションを
PwC
News Flash — China Tax and Business Advisory
お問い合わせ
今回のニュースフラッシュ掲載内容に関するお問い合わせは、PwC’s China Tax and Business Service Team
までお気軽にご連絡ください。
Peter Ng
+86 (21) 2323 1828
[email protected]
Edwin Wong
+86 (10) 6533 2100
[email protected]
Charles Lee
+86 (755) 8261 8899
[email protected]
With over 2,200 tax professionals and over 140 tax partners in Hong Kong, Macao, Singapore, Taiwan and 17 cities in
Mainland China, PwC’s Tax and Business Service Team provides a full range of tax advisory and compliance services in
the region. Leveraging on a strong international network, our dedicated China Tax and Business Service Team is striving to
offer technically robust, industry specific, pragmatic and seamless solutions to our clients on their tax and business issues
locally. The Global Tax Monitor recognises PwC as one of the leading firms in China for tax advice, by reputation.*
*These results are based on the year-ending Q4 2013 figures, with a sample size of 130 primary buyers of tax advice in China.
Launched in 2000, the Global Tax Monitor (GTM) is an independent survey conducted by research agency TNS, that examines the competitive
position of the top firms in the tax advisory market - globally, regionally, nationally and on an industry basis. It provides a comprehensive measure
of firm reputation, client service and brand health, gained currently from just over 4,000 telephone interviews annually with key decision makers
(CFOs and Tax Directors) in 40 key markets.
本ニュースフラッシュでは、中国または中国大陸とは中華人民共和国を指しますが、香港特別行政区、マカオ特別行政区、台湾は含まれません。
本刊行物に含まれる情報は、一般的ご案内であり、包括的でありますことを目的としておりません。法律の適用と影響は、具体的な状況により大きく変化しま
す。行動に移される前に、PwC クライアントサービスチームより御社の状況に特化したアドバイスをお求めになれますようお願いいたします。本ニュースフラッ
シュの内容は 2015 年 1 月 19 日時点に編集されたものでありその時点の法律および情報に基づいております。なお日本語版は英語版を基にした翻訳で、翻
訳には正確を期しておりますが、英語版と解釈の相違がある場合は、英語版に依拠してください。
本ニュースフラッシュは中国及び香港の PｗC のナショナル・タックス・ポリシー・サービスにより作成されたものです。当該チームはプロフェッショナルのチー
ムであり、現行または検討中の中国、香港、シンガポール及び台湾の税収及びその他ビジネス政策を随時フォローアップし、分析または研究に専念していま
す。良質のプロフェッショナルサービスを提供することで PwC の専門家をサポートし、関連税務およびその他政府機関、研究機関、ビジネス団体、専門家、ま
た私どもの専門知識へ関心をお持ちの方とシェアすることによって先進的理念を維持することと目的としています。
お問い合わせは、以下の担当パートナーまでお気軽にご連絡ください。
Matthew Mui
+86 (10) 6533 3028
[email protected]
既存または新たに発生する問題に対する実践的見識と専門的ソリューションは、中国 PwC のウェブサイト http://www.pwccn.com または香港 PwC のウェブサイト
http://www.pwchk.com にてご覧いただけます。
© 2015 PricewaterhouseCoopers Consultants (Shenzhen) Ltd. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers
Consultants (Shenzhen) Ltd. which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate
legal entity.
PwC
PwC Tax Insights — China Tax and Business
Advisory
Time for a compliance check –
The clean-up of local tax and
fiscal preferential policies
January 2015
Issue 3
In brief
In order to follow the principle of the Third Plenary Session of the 18th Central Committee of the
Communist Party of China (CPC) (the Third Plenum), the State Council and Ministry of Finance
(MOF) respectively released circulars Guofa [2014] No.62 and Caiyu [2014] No.415 in November and
December 2014, urging various local governments to clean-up and standardise local tax and fiscal
incentives.
The clean-up timeframe is tight but we have already noticed local finance bureaus in some areas have
already tightened up or even suspended the approval of fiscal incentives. We anticipate that more and
more local fiscal and tax authorities will take immediate actions to address the clean-up in a timely
manner. Additionally, according to the circulars, some enterprises may even face the risk of not being
able to enjoy certain incentives under the current tax and fiscal preferential policies after the clean-up.
We suggest enterprises to review and re-assess their validity under the new regulations, actively
discuss with the in-charge authorities and plan ahead for the changes.
In detail
Background
In order to boost the local
economy and attract
investment, some localities
have been offering various
local-level tax and fiscal
preferential policies to
enterprises in recent years;
these, to a certain extent, had
resulted in the growth in
investment and development of
clustered industries. However,
the central government was
concerned that some of these
preferential policies would
impair the fairness of market
competitiveness; undermine
the State’s overall control and
may even trigger international
trade conflicts.
At the Third Plenary Session
held in November 2013, the
central government had already
proposed to standardise the
compliance administration of
tax and fiscal preferential
policies. The central
government also reiterated that
all tax preferential policies
should be formulated under a
unified national tax regulation1.
Scope of tax and fiscal
preferential policies to be
cleaned-up
The tax and fiscal preferential
policies to be cleaned-up
include:
Tax preferential policies
suspected of being illegitimate
Tax preferential policies
privately formulated by the
local government other than
those stipulated in the specific
tax laws, regulations and
provisions, or the Law of the
People’s Republic of China on
Regional National Autonomy;
and any other specific tax
4
preferential policies formulated
by government departments
without the approval of the
State Council.
Non-compliance fiscal policies
on non-tax revenue
Reduction, waiver or deferral
offered by the local government
in the collection of
administrative and institutional
charges, government funds and
social insurance payments from
enterprises; transfer of land at a
preferential price or at no cost;
transfer of state-owned assets
at a low price, etc.
Non-compliance fiscal
expenditures policies
Preferential policies on fiscal
expenditures linked with tax
revenue or non-tax revenue
from the enterprise, such as
refund after collection, financial
bonuses or subsidies, reduction
or exemption of land transfer
payment by way of subsidy or
payment on behalf of the
enterprise, etc.
www.pwccn.com
News Flash — China Tax and Business Advisory

Other preferential policies, such as
payment of social insurance on
behalf of enterprises, reducing fee
on electricity and water, using
financial bonuses or subsidies to
attract enterprises to establish or
pay taxes and charges locally,
providing rebates on local fiscal
revenue that some regions have
implemented, etc.
Clean-up methods and timeline
According to the new regulations
issued by the State Council and the
MOF, all local finance and tax
authorities should sort out all the tax
and fiscal preferential policies issued
before 1 December 2014 (particularly
in respect of contracts or agreements
signed with enterprises, memos,
meeting minutes or discussion
summaries, as well as the request for
instructions, report and official reply
on a “case-by-case” basis, etc.), report
upward level-by-level to the MOF and
the State Council on a consolidated
basis. The whole clean-up procedure is
expected to be accomplished by the
end of March 2015.
In particular, preferential policies
which are in violation of the laws and
regulations should be abolished from 1
5
December 2014. For those policies
which do not violate the laws and
regulations and need to be retained,
the local authorities should report
upward level-by-level to the State
Council for approval, and any policies
which are not approved will be
abolished.
The takeaway
Enterprises should sort out and
classify all preferential policies which
they are currently enjoying, reevaluate their validity under the new
regulations, and plan ahead to adjust
the management and operation in a
timely manner.
Some local finance authorities have
tightened or even suspended the
approval of the localised fiscal
preferential policies application. The
new circulars provided a relatively
tight timeline for the nationwide
clean-up, i.e. end of March 2015. In
particular, the local clean-up by fiscal
authorities below the provincial-level
should be completed before 15 March
2015. We anticipate more and more
local tax and fiscal authorities will take
immediate actions for the clean-up
process in order to meet the deadline.
Enterprises should also actively
discuss with their in-charge tax
authorities, fiscal authorities as well as
local governments to minimise the
impact on their business after the
abolishment of the preferential
policies.
Lastly, the recently released discussion
draft of Amendment to the Taxation
Collection and Administration Law
also emphasizes that only the issuance
of the tax preferential policies should
be formulated under law, regulation
and authorization of State Council.
The clean-up is only targeting
‘localised policies’ formulated by the
local authorities without proper
approval by the State Council.
Enterprises are recommended to
actively perform evaluations on their
applicability to the valid tax and fiscal
preferential policies available under
the current regime in order to reduce
their tax costs and further improve
their competitiveness.
Endnote
1.
Please refer to our News Flash [2013]
Issue 28 for more details.
PwC
News Flash — China Tax and Business Advisory
Let’s talk
For a deeper discussion of how this issue might affect your business, please contact a member of PwC’s China Tax
and Business Service:
Peter Ng
+86 (21) 2323 1828
[email protected]
Edwin Wong
+86 (10) 6533 2100
[email protected]
Charles Lee
+86 (755) 8261 8899
[email protected]
With over 2,200 tax professionals and over 140 tax partners in Hong Kong, Macao, Singapore, Taiwan and 17 cities in
Mainland China, PwC’s Tax and Business Service Team provides a full range of tax advisory and compliance services in
the region. Leveraging on a strong international network, our dedicated China Tax and Business Service Team is striving to
offer technically robust, industry specific, pragmatic and seamless solutions to our clients on their tax and business issues
locally. The Global Tax Monitor recognises PwC as one of the leading firms in China for tax advice, by reputation.*
*These results are based on the year-ending Q4 2013 figures, with a sample size of 130 primary buyers of tax advice in China.
Launched in 2000, the Global Tax Monitor (GTM) is an independent survey conducted by research agency TNS, that examines the competitive
position of the top firms in the tax advisory market - globally, regionally, nationally and on an industry basis. It provides a comprehensive measure
of firm reputation, client service and brand health, gained currently from just over 4,000 telephone interviews annually with key decision makers
(CFOs and Tax Directors) in 40 key markets.
In the context of this News Flash, China, Mainland China or the PRC refers to the People’s Republic of China but excludes Hong Kong Special
Administrative Region, Macao Special Administrative Region and Taiwan Region.
The information contained in this publication is for general guidance on matters of interest only and is not meant to be comprehensive. The
application and impact of laws can vary widely based on the specific facts involved. Before taking any action, please ensure that you obtain advice
specific to your circumstances from your usual PwC’s client service team or your other tax advisers. The materials contained in this publication were
assembled on 19 January 2015 and were based on the law enforceable and information available at that time.
This China Tax and Business News Flash is issued by the PwC’s National Tax Policy Services in China and Hong Kong, which comprises of a
team of experienced professionals dedicated to monitoring, studying and analysing the existing and evolving policies in taxation and other business
regulations in China, Hong Kong, Singapore and Taiwan. They support the PwC’s partners and staff in their provision of quality professional
services to businesses and maintain thought-leadership by sharing knowledge with the relevant tax and other regulatory authorities, academies,
business communities, professionals and other interested parties.
For more information, please contact:
Matthew Mui
+86 (10) 6533 3028
[email protected]
Please visit PwC’s websites at http://www.pwccn.com (China Home) or http://www.pwchk.com (Hong Kong Home) for practical insights and professional
solutions to current and emerging business issues.
© 2015 PricewaterhouseCoopers Consultants (Shenzhen) Ltd. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers
Consultants (Shenzhen) Ltd. which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate
legal entity.