• Announcement of the State Taxation Administration on Optimizing Tax Payment Services and Streamlining and Combining Relevant Statements on Resident Enterprises' Reporting of Information on Overseas Investment and Income

• 国家税务总局关于优化纳税服务　简并居民企业报告境外投资和所得信息有关报表的公告

• (Announcement No. 17 [2023] of the State Taxation Administration)
• （国家税务总局公告2023年第17号）

• For the purposes of implementing the Opinions on Further Deepening the Reform of Tax Collection Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council, continuously deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” of the taxation system, optimizing the tax business environment, and further conducting the “Spring Breeze Action to Facilitate Citizens' Handling of Tax Affairs,” in accordance with the Tax Collection Administration Law of the People's Republic of China and the Detailed Rules for the Implementation thereof, the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the Regulation on the Implementation thereof, and other relevant provisions, the State Taxation Administration has revised the relevant statements on resident enterprises' reporting of information on overseas investment and income, and streamlined, combined and optimized the content and methods of information reporting, which are hereby announced as follows:
• 为贯彻落实中办、国办印发的《关于进一步深化税收征管改革的意见》》，持续深化税务系统“放管服”改革，优化税收营商环境，深入开展“便民办税春风行动”，根据《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例等有关规定，国家税务总局修订了居民企业报告境外投资和所得信息有关报表，简并优化了信息报告内容和方式，现公告如下：

• I. If the proportion of shares or voting shares of a foreign enterprise directly or indirectly held by a resident enterprise itself or through its domestic partnership enterprise reaches 10% or more on any day in a tax year, the resident enterprise shall submit the streamlined and combined Form for Reporting of Information on Resident Enterprises' Overseas Investment (see the Annex) to the tax authority having jurisdiction when filing an annual enterprise income tax return of the year.
• 　　一、居民企业或其通过境内合伙企业，在一个纳税年度中的任何一天，直接或间接持有外国企业股份或有表决权股份达到10%（含）以上的，应当在办理该年度企业所得税年度申报时向主管税务机关报送简并后的《居民企业境外投资信息报告表》（见附件）。

• II. For the purpose of the Annex to this Announcement, “controlled foreign enterprise” means an enterprise which is controlled by a resident enterprise or jointly by a resident enterprise and Chinese residents and formed under the law of a foreign country (region) and whose actual management institution is not inside China.
• 　　二、本公告附表所称受控外国企业是指由居民企业，或者由居民企业和中国居民控制的依照外国（地区）法律成立且实际管理机构不在中国境内的企业。

• At the time of determining whether an enterprise is a controlled foreign enterprise, if shares are held indirectly in a multilayered structure, the relevant shareholding proportion shall be calculated by multiplying the shareholding proportions of all layers; and if the shareholding proportion of a middle layer exceeds 50%, the proportion shall be treated as 100% in calculation.
• 在判定控制时，多层间接持有股份按各层持股比例相乘计算，中间层持有股份超过50%的，按100%计算。

• III. This Announcement shall apply, mutatis mutandis, if any income that occurs overseas but has actual relations with the institution or place established inside China by a non-resident enterprise is obtained.
• 　　三、非居民企业在境内设立机构、场所，取得发生在境外但与其所设机构、场所有实际联系的所得的，参照本公告执行。

• IV. This Announcement shall come into force on October 10, 2013. The provisions of this Announcement shall apply to the information that occurs in and after 2023 and shall be reported. Articles 76, 77, and 79 under Chapter VIII of the Notice by the State Taxation Administration of Issuing the Measures for the Implementation of Special Tax Adjustments (for Trial Implementation) (No. 2 [2009], STA) and the Announcement of the State Taxation Administration on Issues Concerning Resident Enterprises' Reporting of Information on Overseas Investment and Income (Announcement No. 38 [2014], STA) shall be repealed concurrently.
• 　　四、本公告自2023年10月10日起施行。2023年度及以后年度发生的应报告信息，适用本公告规定。《国家税务总局关于印发〈特别纳税调整实施办法（试行）〉的通知》（国税发〔2009〕2号）第八章第七十六条、第七十七条、第七十九条，《国家税务总局关于居民企业报告境外投资和所得信息有关问题的公告》（国家税务总局公告2014年第38号）同时废止。

• 特此公告。

• Annex: Form for Reporting of Information on Resident Enterprises' Overseas Investment (Omitted)
• 附件：居民企业境外投资信息报告表

• State Taxation Administration
• 国家税务总局

• September 7, 2023
• 2023年9月7日