《企业所得税法》源泉扣缴上的几大变化

本文对"两法合并"后所得税源泉扣缴政策的重大变化进行了归纳总结:预提所得税减按10%征收;法定扣缴日期由五日变为七日;对税务机关指定扣缴新设定了三种情形;新增特定情况下的欠税追缴;非居民企业取得权益性投资收益不再免税;利息所得的免税范围有变化;转让财产所得减除项目由"原值"变为"净值"等。

Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law

This paper summarizes main changes in articles concerning withholding at source after the unification of two sets of Enterprise Income Tax Laws:withholding income tax shall be levied at a reduced rate of 10%;the statutory time limit of tax withheld has been extended from 5 days to 7 days,;the situations under which tax authorities may designate the withholding agent increase;under certain circumstances the outstanding taxes may be pursued;income from equity investment obtained by non-resident enterprises shall not be exempted from tax;interest income qualified for tax exemption has been changed;pre-tax deduction basis for income from transfer of properties changes from original value to net value.