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    四部委通知:以后創投企業這樣計稅繳稅!
    作者:中國板報網    來源:www.cqrgzs.com    點擊數:    更新時間:2019/1/25

      一錘定音!

      1月24日,財政部、稅務總局、發展改革委以及證監會聯合發布《關于創業投資企業個人合伙人所得稅政策問題的通知》,牽動整個創投行業的稅收問題終于塵埃落定。

      根據執行方案,創投企業在繳稅時有兩種核算方式:

      1、創投企業選擇按單一投資基金核算的,其個人合伙人從該基金應分得的股權轉讓所得和股息紅利所得,按照20%稅率計算繳納個人所得稅;2、創投企業選擇按年度所得整體核算的,其個人合伙人應從創投企業取得的所得,按照“經營所得”項目、5%-35%的超額累進稅率計算繳納個人所得稅。

      這一結果,令創投人百感交集。前海股權投資基金(有限合伙)首席執行合伙人、前海方舟資產管理有限公司董事長靳海濤曾感慨,創投在某些人眼里是自身賺大錢的,給國家貢獻過稅收不夠,這是錯誤看法,但是很多人是這么想的。對此,他曾嚴正告誡,沒有創投就沒有新興產業的迅猛發展和傳統產業的轉型升級,就沒有中國經濟的未來,所有人都應該清楚。

      如今,隨著四部委聯合發布通知,這顆懸著的心終于落地。新規執行期限為2019年1月1日起至2023年12月31日止,換言之五年不變。這算是春節前夕給予創投行業切切實實的“紅包”:以后沒有稅收問題上的憂慮,大家可以一心一意埋頭做投資了。

      塵埃落定:

      個人LP稅率確定為20%,5年不變

      創投企業應該交多少稅?根據通知,創投企業可選擇兩種核算方式來計算稅額:選擇按單一投資基金核算或者按創投企業年度所得整體核算兩種方式之一。

      具體方式為:

      第一,選擇按單一投資基金核算,則其個人合伙人從該基金應分得的股權轉讓所得和股息紅利所得,按照20%稅率計算繳納個人所得稅。

      第二,選擇按創投企業年度所得整體核算,則其個人合伙人應從創投企業取得的所得,按照“經營所得”項目、5%-35%的超額累進稅率計算繳納個人所得稅。

      至此,個人LP稅率問題終于清楚。2018年8月,深圳國稅局對創投基金進行稽查,要求個人投資者按照5-35%繳稅,一度引發爭論。當時有消息稱,過去地方政府就“合伙企業轉讓股權收入分配給自然人有限合伙人”征收20%個人所得稅的方式應被糾正,按照個體工商戶的標準征收累進稅,最高稅率達35%。如今,一切已成過往。

      本通知執行期限為2019年1月1日起至2023年12月31日止。對于五年期限,此前有投資人表示,希望能夠延長一點,最好10年期限。畢竟對于創投機構來講,一支基金的存續期一般在10年左右,如果是5年,離開退出期還有一段時間,這期間還是有很大的不確定性

      而在具體操作上,這里還一些概念需要創投企業理解清楚。

      問題1:按單一投資基金怎么算?

      根據通知,所謂“單一投資基金核算”,是指單一投資基金(包括不以基金名義設立的創投企業)在一個納稅年度內從不同創業投資項目取得的股權轉讓所得和股息紅利所得按下述方法分別核算納稅:

      1、股權轉讓所得。單個投資項目的股權轉讓所得,按年度股權轉讓收入扣除對應股權原值和轉讓環節合理費用后的余額計算,股權原值和轉讓環節合理費用的確定方法,參照股權轉讓所得個人所得稅有關政策規定執行;單一投資基金的股權轉讓所得,按一個納稅年度內不同投資項目的所得和損失相互抵減后的余額計算,余額大于或等于零的,即確認為該基金的年度股權轉讓所得;余額小于零的,該基金年度股權轉讓所得按零計算且不能跨年結轉。

      個人合伙人按照其應從基金年度股權轉讓所得中分得的份額計算其應納稅額,并由創投企業在次年3月31日前代扣代繳個人所得稅。

      需要補充的是,如符合《財政部稅務總局關于創業投資企業和天使投資個人有關稅收政策的通知》(財稅〔2018〕55號)規定條件的,創投企業個人合伙人可以按照被轉讓項目對應投資額的70%抵扣其應從基金年度股權轉讓所得中分得的份額后再計算其應納稅額,當期不足抵扣的,不得向以后年度結轉。

      2、股息紅利所得。單一投資基金的股息紅利所得,以其來源于所投資項目分配的股息、紅利收入以及其他固定收益類證券等收入的全額計算。

      其中,個人合伙人按照其應從基金股息紅利所得中分得的份額計算其應納稅額,并由創投企業按次代扣代繳個人所得稅。

      除前述可以扣除的成本、費用之外,單一投資基金發生的包括投資基金管理人的管理費和業績報酬在內的其他支出,不得在核算時扣除。

      需要創投企業注意的是,本條規定的單一投資基金核算方法僅適用于計算創投企業個人合伙人的應納稅額。

      問題2:按創投企業年度所得整體怎么算?

      根據通知,創投企業年度所得整體核算,是指將創投企業以每一納稅年度的收入總額減除成本、費用以及損失后,計算應分配給個人合伙人的所得。

      如符合《財政部稅務總局關于創業投資企業和天使投資個人有關稅收政策的通知》(財稅〔2018〕55號)規定條件的,創投企業個人合伙人可以按照被轉讓項目對應投資額的70%抵扣其可以從創投企業應分得的經營所得后再計算其應納稅額。年度核算虧損的,準予按有關規定向以后年度結轉。

      按照“經營所得”項目計稅的個人合伙人,沒有綜合所得的,可依法減除基本減除費用、專項扣除、專項附加扣除以及國務院確定的其他扣除。從多處取得經營所得的,應匯總計算個人所得稅,只減除一次上述費用和扣除。

      值得一提的是,創投企業選擇按單一投資基金核算或按創投企業年度所得整體核算后,3年內不能變更。

      此外,創投企業選擇按單一投資基金核算的,應當在按照本通知第一條規定完成備案的30日內,向主管稅務機關進行核算方式備案;未按規定備案的,視同選擇按創投企業年度所得整體核算。2019年1月1日前已經完成備案的創投企業,選擇按單一投資基金核算的,應當在2019年3月1日前向主管稅務機關進行核算方式備案。創投企業選擇一種核算方式滿3年需要調整的,應當在滿3年的次年1月31日前,重新向主管稅務機關備案。

    (文章來源:投資界)

    四部委通知:以后創投企業這樣計稅繳稅!

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