从诉讼法角度谈证券法修改
——以股东派生诉讼为中心

一、证券法修改概述
2005年10月27日，全国人大常委会颁布了新《证券法》，这是《证券法》继2004年修改之后，短短两年时间之内作的第二次修改。
新《证券法》在证券发行、证券交易、持续信息公开、内幕交易、上市公司收购、证券交易所、证券公司等多个方面作了广泛的修改。比较重要的方面有：
1. 规定了首次公开发行股票的预先披露制度。《证券法》规定，发行人申请首次公开发行股票的，在提交申请文件后，应当按照国务院证券监督管理机构的规定预先披露有关申请文件。
2. 取消了原单一的股票现货交易方式，为金融衍生产品的推出留下了空间。《证券法》规定，证券交易以现货和国务院规定的其他方式进行交易。
3. 取消了融资融券的禁止性规定。
4. 将证券上市交易的核准权全部下放给证券交易所。
5. 取消了原单一的股票现货交易方式，为金融衍生产品的推出留下了空间。《证券法》规定，证券交易以现货和国务院规定的其他方式进行交易。
6. 取消了银行资金入市的限制。《证券法》规定，依法拓宽资金入市渠道，禁止资金违规流入股市。
7. 详细规定了信息披露的法律责任。《证券法》规定，发行人、上市公司公告的招股说明书、公司债券募集办法、财务会计报告、上市报告文件、年度报告、中期报告、临时报告以及其他信息披露资料，有虚假记载、误导性陈述或者重大遗漏，致使投资者在证券交易中遭受损失的，发行人、上市公司应当承担赔偿责任；发行人、上市公司的董事、监事、高级管理人员和其他直接责任人员以及保荐人、承销的证券公司，应当与发行人、上市公司承担连带赔偿责任，但是能够证明自己没有过错的除外；发行人、上市公司的控股股东、实际控制人有过错的，应当与发行人、上市公司承担连带赔偿责任。
从金融的角度而言，《证券法》的修订主要解决了以下问题：一是关于分业经营、分业管理的问题；二是现货交易问题；三是融资融券问题；四是国企是否允许炒股的问题；五是银行资金进入股市的问题。但是从法学理论出发，特别是基于诉讼法的视角，笔者发现，《证券法》对股东派生诉讼制度确定之意义丝毫不亚于上述任何一个问题。

二、《证券法》对股东派生诉讼制度的确定
（一）《证券法》于股东派生诉讼制度上的新规定
《证券法》第四十七条增加规定：“上市公司董事、监事、高级管理人员、持有上市公司股份百分之五以上的股东，将其持有的该公司的股票在买入后六个月内卖出，或者在卖出后六个月内又买入，由此所得收益归该公司所有，公司董事会应当收回其所得收益。但是，证券公司因包销购入售后剩余股票而持有百分之五以上股份的，卖出该股票不受六个月时间限制。公司董事会不按照前款规定执行的，股东有权要求董事会在三十日内执行。公司董事会未在上述期限内执行的，股东有权为了公司的利益以自己的名义直接向人民法院提起诉讼”。
该条明确了董事会应股东要求行使权利的时间限制，并授予了股东在董事会不作为的情况下提起诉讼的权利。该条的实质即赋予了股东派生诉讼权，与新修订的《公司法》一起构成了我国的股东派生诉讼制度体系。
（二）股东派生诉讼的基本理论
股东派生诉讼，是当公司利益受到他人，尤其是受到控股股东、董事及其他高级管理人员等的侵害，而公司怠于追究侵害人责任时，符合法定条件的股东以自己之名义为公司利益对侵害人提起诉讼，追究侵害人法律责任的诉讼制度。作为普通法国家的一项天才发明，股东派生诉讼首创于英国衡平法，目的是为了制约公司内部人，保护少数股东权利。
股东派生诉讼不同于民事诉讼法上的一般诉讼，它有着自身的特殊性。其法律特征主要有以下几个：（1）派生诉讼具有代位性。它是股东在公司怠于行使或被公司董事、经理控制不能行使诉权时，为了挽回或避免不应有的损失，代位行使本应属于公司的诉权；（2）派生诉讼具有代表性。当一股东作为原告提起诉讼，实际上同时也代表着其他处于相同受害状态下的股东提起诉讼。一旦判决最终确定，它不但对诉讼当事人而且对其他董事、经理或其他股东产生法律效力；（3）派生诉讼直接保护的是公司利益。派生诉讼中权利受侵害的直接对象是公司，基于股东的利益体现于公司的利益，股东充其量是间接受害者。股东行使诉权的目的是为了维护公司的利益，从而间接地维护自身的权益。胜诉利益还及于公司的债权人、职工等利益主体。在此意义上，股东派生诉权属于共益权；（4）派生诉讼的真正被告是公司的董事、经理、监事或其他人，并非公司本身。至于公司的法律地位，后文将具体阐述；（5）派生诉讼中，程序意义上的诉权与实体意义上的诉权是相互分离的。股东仅享有程序意义上的诉权，实体意义上的诉权属于公司。
在我国，建立股东派生诉讼制度具有现实的紧迫需求。第一，从现实制度层面看，如无股东派生诉讼制度，少数股东权益在受公司内部人间接侵害时将无法救济。累积投票、表决权限制、委托投票等制度提供的是一种事前保护，对已经发生的损害，其无能为力；董事、经理、大股东的义务与责任及保证这些义务履行的直接诉讼制度，虽能对侵害少数股东权益的行为提供事后救济，但这种事后救济的作用却是有限的：在公司大股东、董事等内部人侵害公司利益，而公司因受内部人控制怠于追究时，少数股东所受间接损害将得不到救济。第二，从实际运作情况看，我国公司内部人侵害公司利益的现象随处可见，其数额之大、情节之严重、情况之普遍令人触目惊心。例如,在我国上市公司中,由于公司治理结构不规范,许多大股东把上市公司当作“提款机”、“摇钱树”，滥用和侵占上市公司资金的现象比比皆是。

三、派生诉讼对现行民事诉讼的立法要求
虽然已经在《证券法》和《公司法》中设立了派生诉讼制度以保护股东诉权，但是具体诉讼程序，还有赖于民事诉讼法的进一步改革和完善。
（一）确立广义当事人概念。广义当事人理论是股东派生诉权在程序上的法理依据。我国现行的民事诉讼法采用的是传统当事人概念，《民事诉讼法》第108条规定：“原告是与本案有直接利害关系的公司、法人和其他组织，……”照此规定，当事人只有具备了实体意义上的诉权才能享有程序意义上的诉权。那么，司法实践中大多数派生诉讼的原告股东被驳回起诉亦是理所应当。因此，要从根本上解决原告股东的主体资格及诉讼地位，首要问题是在我国民事诉讼理论和程序立法上确立广义当事人概念。把当事人的概念界定为广义当事人，是诉讼立法技术的基本要术，也是诉讼民主化的必然趋势。修改民事诉讼法第108条已是刻不容缓。
（二）扩充第三人概念的内涵。这个问题是从公司在派生诉讼中的法律地位引申出来的。公司在派生诉讼中既不宜作为原告，也不宜作为被告，而是处于独立地位的诉讼参加人。在我国现有的当事人地位中，就应当属于第三人的范畴。根据现行民事诉讼法的规定，第三人只有两种，即无独立请求权的第三人和有独立请求权的第三人。公司既不同于无独立请求权的第三人，也不同于有独立请求权的第三人。那怎样理解公司的第三人地位呢？笔者认为，应当设立一种崭新的独立诉讼参加人制度。这就给现行民诉法理论带来了新的课题。民事诉讼法应对传统第三人概念的内涵予以扩充，关于第三人相关的制度亦应随之更新。
（三）明确派生诉讼为非财产诉讼。派生诉讼作为民事诉讼的一种特殊形式，原告股东在起诉时必须预缴案件受理费和相关的诉讼费用。就案件的受理费而言，如果将派生诉讼视为财产案件并依据原告的请求额计收受理费的话，只会导致原告股东对派生诉讼望而却步，从而在客观上妨碍股东派生诉权的行使。所以，为了减轻原告的经济负担，有效解决原告起诉难的问题，有必要借鉴《日本商法典》第267条第4款的规定，将派生诉讼视为非财产诉讼案件，并规定原告股东只需缴纳少量定额案件受理费。
（四）原告股东的处分权。按照传统民事诉讼法理论，当事人有权在法律规定的范围内处分自己的民事权利和诉讼权利。当事人都享有调解、和解以及放弃、变更诉讼请求等诉讼权利，从而实现对民事权利的处分。在派生诉讼中，原告股东只是代公司行使程序意义上的诉权，最终实体权利仍归属于公司，且牵涉到其他股东的间接权利，故原告股东对公司的实体权利不具有处分权。而调解、和解以及放弃、变更诉讼请求等诉讼权利均需以当事人享有实体处分权为基础。因此，原告股东的上述诉讼权利必须受到一定限制。具体而言，原告变更诉讼请求的权利，应被限制在不损害公司利益的范围内；原告请求调解、和解以及放弃诉讼的请求的权利在派生诉讼中应被排除。这与传统的当事人处分权有所不同，立法上应作为诉讼法对派生诉讼的特别规定。
（五）反诉。《民事诉讼法》第52条规定被告有权提起反诉，第126条规定被告提出反诉的，可以合并审理。那么，股东派生诉讼中的被告能否提起反诉呢？如果能，对象是谁？根据传统民事诉讼法理论，反诉的对象具有特定性，只能是本诉中的原告。本诉与反诉只是原、被告诉讼地位的调换，反诉中的利益冲突仍是在本诉原、被告间展开。如果允许派生诉讼中的被告对原告股东提起反诉，则本诉的利益冲突在被告与原告股东所代表的公司间展开，而反诉的利益冲突则是在被告与原告股东间展开，这实际上无法构成反诉，也就是被告不能针对原告股东提起反诉。但是，反诉作为被告的一项基本权利，是法律规定的，任何人不得剥夺。派生诉讼同样如此。既然本诉是在被告与原告股东所代表的公司之间展开，那么，被告能否针对原告股东所在公司提出反诉?回答是肯定的。因为公司才是派生诉讼所讼争的法律关系的主体，是真正的原告。笔者认为，只要被告的诉讼符合反诉的其他条件，就应作为反诉处理，由此对传统的反诉制度提出了变革的挑战。

四、其它有关股东派生诉讼的程序设计
（一）关于原告股东的主体资格。各国公司法对原告资格的限制主要表现为两个方面：一是持股时间要求。英美法系国家对此采用“当时股份持有原则”，即要求派生诉讼的原告必须在其起诉的侵害公司利益的行为发生时拥有公司股份，而不得对其成为公司股东之前，公司所受到的侵害提起派生诉讼。大陆法系国家则采用“持股期限原则”，即要求提起代表诉讼的原告必须在起诉之前持有公司股份达到法律规定的期限，如德国为3个月以上，日本为6个月。二是持股数量要求。大陆法系国家都要求提起代表诉讼的股东必须持有一定数额的公司股份，如法国规定须持有公司股份的5%以上。英美法系国家对派生诉讼的原告须持有多少股份不加限制。各国对原告股东资格进行限制的目的均是为了防止股东滥用派生诉讼提起权破坏公司利益而与设立此制度的目的背道而驰。基于此，我国亦应对股东的资格作出必要的限制，但此种限制不应过严、过多，否则不利于派生诉讼之提倡和运用。例如只限制持股时间，可规定自提起诉讼前6个月持续持有公司股份。
（二）关于被告的范围。日本商法对此作了较为限制性的规定，依法被告为公司董事、监事、发起人、清算人、行使决议权接受公司所提供利益之股东、用明显极不公正发行价格认购股份者，即：基本限于对公司内部机关、人员的责任的追究。相比之下，美国公司法派生诉讼的被告范围要广泛得多，凡公司自身有权对其提出诉讼请求的人，都可以成为派生诉讼的被告，甚至可以是公司董事以外的第三人。
笔者认为，在当前公司违规操作较多的情况下，派生诉讼被告人的范围宜宽不宜窄，仅包括公司的董事、监事经理，还应包括发起人及控制股东，以及与他们合谋诈害公司利益的人。

五、结语
《证券法》仅仅规定了在6个月非法买卖股票获取非法利益的情形下，股东的派生诉讼权问题。但是，与《证券法》同时修改完成的公司法第150条、152条可视为该制度的原则性规定。除此之外，《证券法》的修改也有可能会带来其它诉讼法上的问题，限于篇幅，笔者不能全部论及，仅能以股东派生诉讼为中心对最为重要的制度创设进行了一番阐述。

参考文献：
1. 胡滨、曹顺明：《股东派生诉讼的合理性基础与制度设计》，载《法学研究》2004年第4期。
2. 郭锋：《新证券法》，载《21世纪经济报道》，2006年1月9日。
3. 甘培忠：《论股东派生诉讼在我国的有效适用》，载《北京大学学报》（哲学社会科学版）2002年第5期。
4. 颜运秋：《公司利益相关者派生诉讼的理论逻辑与制度构建》，载《法商研究》2005年第6期。

外商投资企业所得税制遵循一般所得税制的基本原理，其制度设计理念、所得税计算基本方法、征税范围与企业所得税一致。外商投资企业的所得税优惠政策可以说是外商投资企业所得税法的核心。因为对比企业所得税法，外商投资企业所得税法中差异最大，最能体现其自身特点的是所得税优惠政策。本文把所得税优惠政策归纳为以下四个方面：

一、减免税优惠政策

（一）外商在特定地区直接投资办企业的税收优惠
1、设在经济特区的外商投资企业（注意：不区分是否为生产性企业），一律减按15%的税率征收。
2、设在浦东新区的生产性外商投资企业，减按15%的税率征收。
3、设在沿海港口经济技术开发区的生产性外商投资企业，减按15%的税率征收。
4、减按24%征收所得税的地区：经济特区、经济技术开发区的老市区、沿海经济开放区。但是，在上述地区从事属于能源交通、港口码头或国家鼓励的其他项目的，可减按15%税率征收企业所得税。

（二）生产性外商投资企业的税收优惠
生产性外商投资企业，经营期在10年以上的，从开始获利年度起，第一年和第二年免征企业所得税，第三年至第五年征收企业所得税。（两免三减半）

（三）追加投资项目的优惠
符合下列条件之一的投资者，在原合同以外追加投资项目取得的所得，可单独计算并享受两免三减半定期减免优惠：
1、追加投资形成的新增注册资本额达到或超过6000万美元的；
2、追加投资形成的新增注册资本额达到或超过1500万美元，且达到或超过企业原注册资本50%的。

（四）外国投资者并购境内企业股权的优惠
外国投资者按照规定并购境内企业股东的股权，或者认购境内企业增资使境内企业变更设立为外商投资企业。凡变更设立企业的外国投资者的股权比例超过25%的，可以依照外商投资企业所适用的税收法律、法规缴纳各项税收，并享受各项企业所得税税收优惠政策。

***有关外资并购相关问题的思考***
1、我国有关外资并购的基本规章是2003年发布的《外国企业并购境内企业暂行规定》，其他相关部委有关外资并购的规章、文件是在税收、外汇、工商行政管理方面的配套规定。根据《外国企业并购境内企业暂行规定》，并购方式包括：外国投资者协议购买境内非外商投资企业的股东的股权或认购境内公司增资，使该境内公司变更设立为外商投资企业（“股权并购”）；或者，外国投资者设立外商投资企业，并通过该企业协议购买境内企业资产且运营该资产，或，外国投资者协议购买境内企业资产，并以该资产投资设立外商投资企业运营该资产（“资产并购”）。 

2、外资并购境内企业后，境内公司变更设立为外商投资企业，应该符合“新办企业”认定标准，从而享受新办企业税收优惠政策。根据2006年1月9日，财政部、国家税务总局发布了《关于享受企业所得税优惠政策的新办企业认定标准的通知》，新办企业的权益性出资人（股东或其他权益投资方）实际出资中固定资产、无形资产等非货币性资产的累计出资额占新办企业注册资金的比例一般不得超过25％，而外资并购过程中，不管是股权并购还是资产并购，一般均用现金进行交易，非货币性交易的可能性几乎没有，因此该通知不会对外资并购后“新办企业”认定产生实质性影响。

3、境内企业采取红筹模式境外上市，在把资金返程投资于境内企业时，视返程投资方式不同可能需要适用《外资企业并购境内企业暂行规定》。这一交易框架中，也会产生上述的税收优惠问题。

二、再投资退税
再投资退税是指外商投资企业的外国投资者将从企业分得的税后利润，再投资于中国境内企业时，对再投资部分已缴纳的所得税给予全部或部分退还。按再投资方式不同，退税分两种优惠处理办法：

（一）部分退税（40%）
外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于5年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税税款的40%。

（二）全部退税（100%）
外国投资者在中国境内直接再投资举办，扩建产品出口企业或者先进技术企业，以及外国投资者将从海南经济特区内的企业获得的利润直接再投资于海南经济特区内的基础设施建设项目和农业开发企业，经营期不少于5年的，经投资者申请，税务机关批准，全部退还其再投资部分已缴纳的企业所得税税款。

三、购买国产设备投资抵免企业所得税
按核实征收方式缴纳企业所得税的外商投资企业，其购买国产设备投资的40%可从购置设备当年比前一年新增的企业所得税中抵免。如果当年新增的企业所得税税额不足抵免时，未予抵免的投资额，可用以后年度比设备购置的前一年新增的企业所得税税额延续抵免，但延续抵免的期限最长不得超过5年。

四、亏损弥补
外商投资企业发生年度亏损，可以用下一纳税年度的所得弥补，下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过5年，该项弥补应逐年依序连续计算。

The potential for the passage of transfer pricing (TP) documentation requirement; changes in the business model of multinational companies (MNCs) in China as a result of WTO liberalization allowing set up of entities to do import, wholesaling and retailing; and the passage of a new tax law for foreign invested enterprises would possibly remove certain preferences. All the fore-going factors result in increased attentions from both MNCs and tax authority. 1. Legal system of TPTP refers to the price which should be fixed when one company transacts with its affiliate companies. State Authority of Taxation (SAT) issued Circular (1998) 59 in 1998 which was amend in October 2004, and the rule is equivalent to the transfer pricing master guild. The provisions in Circular (1998) 59 are echoed in the Tax Administration Law and its Detailed Implementation Rules subsequently issued in 2001 and 2002 respectively. In addition, SAT issued set of rules concerning TP such as Implementing Rules for Negotiated Pricing for the Transactions among Associated Enterprises (Trial) and Capital Adjustment in the Taxation Administration of Transfer Pricing etc. 2. Arms length principle in TP Arms length principle is an international principle which regards the related companies as independent economical entities other than inseparable parts of a whole business entity. It requires that adjusts the profit allocation among members of group under the comparable circumstance that independent companies conduct comparable transactions. Arm’s length principle in TP has been adopted by China TP regime. Article 36 of Law of Administration of Tax Collection prescribes that the payment or receipt of money or charges in business transactions between an enterprise, or an establishment or site engaged in production or business operations which is set up by a foreign enterprise in China, and its associated enterprises shall be made in the same manner as the payment or receipt of money or charges in business transactions between independent enterprises. Where the payment or receipt of money or charges is not made in the said manner and thus results in a reduction of the taxable revenue or income, the tax authorities shall have the power to make reasonable adjustments. In addition, Arm’s length principle is confirmed in article 51 to 56 of its Detailed Implementation Rules and article 13 of Income Tax Law of Enterprises with Foreign Investment and Foreign Enterprises respectively. 3. Scope of associated relationship The scope of associated relationship is quite broad in China TP regime. Broad definition, for cross-boarder companies, means more strict requirements. For example, the circumstance where one directly or indirectly owns 25 percent or more equity interest of another shall be regard as associated relationship. But the proportion is 50 percent in OECD TP Code. According to Circular (1998) 59, associated relationship mainly includes: (1)    one directly or indirectly owns 25 percent or more equity interest of another; (2)    a third party owns 25 percent or more equity interest of the two companies; (3)    an inter-company loan exceeds 50 percent of its capital or when 10 percent of the total loan is guaranteed by another company; (4)    more than half directors or managers of one company are appointed by another; (5)    the daily business operation relies on another’s patent; (6)    one has control over another’s production, operations, purchases or sales decisions; (7)    any other associations between the companies with mutual benefits. 4. Advanced Pricing Arrangement (APA) APA is an arrangement between a taxpayer and the tax authority setting out, in advanced of inter-company transactions, the method for determining the transfer pricing for those transactions. APA programs are designed to resolve actual or potential transfer pricing disputes in a principled, cooperative manner, as an alternative to the traditional dispute resolution process, e.g. transfer pricing audit and defense. On 3 September, the SAT issued the Implementation Rules for Advance Pricing Arrangement for Transaction between Associated Parties (Guoshuifa [2004] No. 118). The Implementation Rules contains 33 articles in eight chapters. The application procedure is stipulated from chapter 2 to chapter 7, and it includes pre-file meeting, formal application, examination and evaluation, negotiation, signing of the APA, execution and monitoring. (1) Pre-file meeting At this stage, tax authority shall conduct a pre-filing meeting concerning APA with taxpayers upon the written application prior to formal application of APA. To facilitate the discussion, the taxpayer is required to provide to the tax authority, among others, functional and comparability analysis, economical analysis and other information of relevance to the associated party transactions. (2) Formal application Once the local tax authority has issued a written notice confirming the feasibility of the proposed APA, the taxpayer is required to file a written application generally within three months from when the notice is issued. In summary, the formal application should at least include the following: 1. The relevant details of associated parties, relationships, organization structure and associated party transactions; 2. Financial reports of three prior years, product information, functionality and assets (tangible and intangible assets) information; 3. Associated party transactions and periods to be covered under the APA; 4. Functions and risks of the relevant associated parties; 5. Nature of the APA, i.e., bilateral or multilateral APA involving treaty countries; 6. Factors and assumptions considered when choosing the proposed transfer pricing method, the functional and comparable analysis that support the transfer pricing method selection, and the critical assumptions upon which the transfer pricing depends; 7. Market conditions, including industrial development trend and market competition; 8. Annual forecasts and business plan during the APA period; 9. Whether relevant associated parties will cooperate and provide their transactional, operational and financial information; 10. Whether there are double taxation issues; and 11. Issues related to domestic and international laws and tax treaties. (3) Examination and evaluation Upon receiving the formal application, the tax authority will analysis and evaluate the information contained, within the next five months. Article 11 has provided guidelines to the local tax authority regarding areas on which their examination and evaluation work should be focused. (4) Negotiation The discussion with the taxpayers should be held within 30 days from when the tax authority reaches their conclusion during the examination and evaluation stage. If the taxpayers and the tax authority agree on the transfer pricing methodology and associated terms and conditions, they could proceed to draft the APA. (5) Signing of the APA The taxpayer and the tax authority should sign the APA within 30 days after they reach an agreement on the draft APA. (6) Execution and Monitoring APA, which is similar to all regulation regime, includes the supervision procedure after the event. Implementation Rules for Advance Pricing Arrangement requires the taxpayer to submit to the local tax authority in charge, an annual APA compliance report within four months after the end of its taxable year. 5. Adjustment methods of TP If a tax bureau considers that any transaction is not priced at an arm’s length, the tax bureau is empowered to adjust the prices for tax purposes. The prescribed adjustment methods vary with the transaction nature. The methods are in line with the international practice. Article 28 of Circular 59 stipulates the adjustment methods of TP for tangible goods: (1) Comparable uncontrolled price method. This method confirms the fair transaction price in the way comparing and analyzing the transaction between associated companies with non-associated ones. But it must be depend on the comparability of transaction with non-associated company (comparability of purchase procedure, comparability of goods, and comparability of purchase circumstance). (2) Resale price method. It adjusts the price on the basis of profit earned from selling to non-associated third party. The fair transaction price equals to income sourced from selling the products which are bought from associated companies minus rational expense and profit happened when the products are bought form non-associated companies. (3) Cost plus method. The fair transaction price equals to the cost of goods (products) sourced from non-related company adding normal profit. And the measure of cost and expenses must be applied to taxation law and the cost-profit rate must be chosen rationally. (4) Other reasonable methods.   

国家税务总局于2005年8月3日以国家税务总局129号文发布了《税收减免管理办法（试行）》，其中要点如下：
1、有关减免税的两种类别
减免税分为报批类减免税和备案类减免税。报批类减免税是指应由税务机关审批的减免税项目；备案类减免税是指取消审批手续的减免税项目和不需税务机关审批的减免税项目。纳税人享受报批类减免税，应提交相应资料，提出申请，经按《税收减免管理办法（试行）》规定具有审批权限的税务机关审批确认后执行。未按规定申请或虽申请但未经有权税务机关审批确认的，纳税人不得享受减免税。纳税人享受备案类减免税，应提请备案，经税务机关登记备案后，自登记备案之日起执行。纳税人未按规定备案的，一律不得减免税。
2、报批类减免税需要报送的资料
（1）减免税申请报告，列明减免税理由、依据、范围、期限、数量、金额等。
（2）财务会计报表、纳税申报表。
（3）有关部门出具的证明材料。
（4）税务机关要求提供的其他资料。
3、备案类减免税需要报送的资料
（1）减免税政策的执行情况。
（2）主管税务机关要求提供的有关资料。
3、有关减免税的审批机关
减免税审批机关由税收法律、法规、规章设定。凡规定应由国家税务总局审批的，经由各省、自治区、直辖市和计划单列市税务机关上报国家税务总局；凡规定应由省级税务机关及省级以下税务机关审批的，由各省级税务机关审批或确定审批权限，原则上由纳税人所在地的县（区）税务机关审批；对减免税金额较大或减免税条件复杂的项目，各省、自治区、直辖市和计划单列市税务机关可根据效能与便民、监督与责任的原则适当划分审批权限。
4、有关十四类可以减免所得税的特定情形
（1）软件开发企业、集成电路设计企业；
（2）企业安置下岗失业人员再就业；
（3）安置自谋职业城镇退役士兵；
（4）科研单位和大专院校服务于各业的技术成果转让等收入；
（5）企事业单位进行技术成果转让等收入；
（6）高校后勤经济实体；
（7）转制科研机构；
（8）中央、国务院各部门机关服务中心；
（9）对专门生产《当前国家鼓励发展的环保产业设备（产品）目录》企业的所得；
（10）林业企业；
（11）渔业企业；
（12）西部大开发；
（13）青少年活动场所；
（14）生产和装配伤残人员专门用品企业。
“办法”在附则中规定了这十四类可以享受所得税减免的特定情形，并分别根据不同的情形规定了不同的减免条件。

【评析】

1、“办法”适用的税种具有普遍性，是有关税收减免的基本规定。“办法”对涉及减免税的问题进行了统一的规范和细化，解决了长期以来减免税缺乏全国统一管理标准的问题，在未来的时间内将成为我国法律体系中用来规范税收减免行政行为的最重要立法文件之一。换言之，“办法”普遍适用于增值税、营业税、消费税等税种。
2、对报批和备案两种不同减免税类型的理解。根据“办法”的规定，报批类减免税是指应由税务机关审批的减免税项目；备案类减免税是指取消审批手续的减免税项目和不需税务机关审批的减免税项目。备案类的减免税是指法律、行政法规明确规定的减免税，纳税人只要达到相应条件，就可以享受相应的减免税待遇。此类减免税只需要纳税人向主管税务机关申报有关资料备案即可，不再需要层层审批。从税务行政机关的角度看，报批类和备案类减免税的区别主要体现在行政机关自由裁量权的大小不同。对于备案类减免税，只要申请企业符合法定减免条件，在完成备案程序后，即可减免相应税款；对于报批类减免税，税务行政机关将对报批企业的减免条件进行实质性审查，在该审查过程中，税务行政机关可以充分地运用相关法律法规，结合该企业实际情况，对能否减免进行自由裁量。
3、对同时发生减免和非减免项目混合行为的处理。纳税人同时从事减免项目与非减免项目的，应分别核算，独立计算减免项目的计税依据以及减免税额度。不能分别核算的，不能享受减免税；核算不清的，由税务机关按合理方法核定。“办法”改变了原先不能分别核算或核算不清的，一律不能享受减免税的做法，最大程度地使得纳税义务人可以依照法律享有相应的获得税收减免的权利。
4、取消了减免税的年审制度。一是明确了纳税人已享受减免税的，应当纳入正常申报，进行减免税申报。纳税人享受减免税到期的，应当申报缴纳税款。将减免税管理与纳税申报制度结合起来。二是明确了税务机关和税收管理员应当对纳税人已享受减免税情况加强管理监督。税务机关应结合纳税检查、执法检查或其它专项检查，每年定期对纳税人减免税事项进行清理、清查，加强监督检查。三是强调税务机关应按照实质重于形式原则对企业的实际经营情况进行事后监督检查。
5、对减免税权力下放的看法。“办法”第2条规定本办法所称的减免税是指依据税收法律、法规以及国家有关税收规定给予纳税人减税、免税。而根据《税收征管法》和《实施细则》，只有全国人大及其常委会制定的法律和国务院行政法规才能设定税收减免。换句话说，新颁布的《办法》将决定税收减免的权力下放给了分别有权制定部门规章、地方法规和地方规章的国务院部委或直属机构、地方人大和地方政府。甚至所谓"国家有关税收规定"不少时候就是一纸红头文件。所以严格地说，这样的"授权"是没有法律依据的，事实上必将会造成减免税管理的混乱。同时，我们可以看到，减免税权力下放以后，各地区对外商投资的优惠待遇更加不甚相同。外商投资企业对投资税务成本的考虑势必会在整个投资计划的权衡中占据更为重要的地位。

Measures for the Administration of Tax Deduction or Exemption (for Trial Implementation)

The State Administration of Taxation promulgated the Measures for the Administration of Tax Deduction or Exemption (for Trial Implementation) in the third Mar. 2005. The key points are outlined below:
1.       Two types of tax deduction or exemption

The tax deduction or exemption is classified into the tax deduction or exemption by way of approval and the tax deduction or exemption by way of archival filing. A taxpayer who enjoys the tax deduction or exemption by way of approval shall submit relevant materials and file an application. The tax deduction or exemption thereof is implemented upon the examination and approval and verification of the competent tax authority, as is prescribed in the present Measures. Where a taxpayer fails to file an application or fails to pass the examination and approval and verification of the competent tax authority, he may not enjoy any tax deduction or exemption. A taxpayer that requests for enjoying the tax deduction or exemption by way of archival filing shall file an application for archival filing and, after the tax authority handles the registration and archival filing, the relevant tax deduction or exemption shall be implemented as of the day of registration and archival filing. A taxpayer that fails to go through the archival filing according to the relevant provisions may not enjoy any tax deduction or exemption.
2.       Materials need to report when applies for tax deduction or exemption by way of approval

(1)    An application report for tax deduction or exemption, clearly indicating the reason, base, scope, time limit, quantity and amount, etc.;

(2)    The financial statements and a tax return form;

(3)    The certification materials as produced by the relevant departments; and

(4)    Any other material as required by the tax authority.

 3.       Materials need to report when applied for tax deduction or exemption by way of archival filing

(1)    The implementation of the policies for tax deduction or exemption; and

(2)    The relevant materials as required by the administrative tax authority.

 4.       The approval authority of tax deduction or exemption
The organ in charge of the examination and approval of tax deduction or exemption shall be provided for by laws, regulations and rules on tax collection. Anything as prescribed to be subject to the examination and approval of the State Administration of Taxation shall be reported to the State Administration of Taxation by the tax authority of the province, autonomous region, municipality directly under the Central Government or the city under separate state planning. Anything be subject to the examination and approval of the tax authority at or below the provincial level shall be subject to the examination and approval of the tax authority at the provincial level, or the power of examination and approval shall be determined by the tax authority, and, as is the general principle, be granted to the tax authority at the county (district) level where the relevant taxpayer is located. For any item with a large sum of tax to be deducted or exempted or the requirement thereof is complicated, the tax authority of the province, autonomous region, municipality directly under the Central Government or the city under separate state planning shall, according to the principles of efficiency and convenience for the public, supervision and responsibility, allocate the authority of examination and approval in a proper manner. The tax authorities at all levels shall carry out the examination and approval for tax deduction or exemption according to the prescribed power and procedures and are prohibited from carrying out any examination and approval by overstepping their power or violating the relevant provisions.
5.       Fourteen special circumstances under which income-tax could be deducted or exempted

(1)    Software development enterprises or Integrated circuit designing enterprises;

(2)    Enterprises that resettle laid-off workers;

(3)    Enterprises that resettle retired soldiers in towns and cities seeking jobs by themselves;

(4)    Income of technical achievements that are served in all industries by scientific research entities and colleges and universities;

(5)    Income of enterprises or public institutions on transfer of technical achievements;

(6)    Logistics entities of colleges and universities;

(7)    Transformed scientific research institutions;

(8)    All departments and organs of the CPC Central Committee and the State Council;

(9)    Income of enterprises that specially engage in the production of products that fall into the Catalogue of the Equipment (Products) in the Environment Protection Industry as Encouraged by the State;

(10) Forestry enterprises;

(11) Fishery enterprises;

(12) Exploration of central-western regions;

(13) Juvenile activity places;

(14) Enterprises that produce and assemble special articles for the wounded and disabled.

  Analysis and Remarks

1. The Measures could be applied to any catalogues of tax, and it is the fundamental rule of tax deduction or exemption. The Measures formulates a common and detailed rule to regulate the issue of tax deduction or exemption, and it solves the problem of lacking uniform standards of tax deduction or exemption since long ago in china. It will become the one of the most important legal documents to regulate the administration activity of tax deduction or exemption in our legal system. In other words, Measures commonly applies to the value-added tax, business tax and consumption tax etc.
2.       Understanding of the two different ways of tax deduction or exemption
According to the Measures, the term “tax deduction or exemption by way of approval” refers to the item of tax deduction or exemption that shall be subject to the examination and approval of the tax authority. The term “tax deduction or exemption by way of archival filing” refers to the item of tax deduction or exemption for which the formalities of examination and approval have been eliminated and which is not subject to the examination and approval of the tax authority. Tax deduction or exemption refers to the one prescribed by laws and administrative regulations, and taxpayer could enjoy tax deduction or exemption if only meet the relevant conditions. Taxpayer only needs to file and report relevant materials and not needs to be approved. From the perspective of tax authority, the different of tax deduction or exemption by ways of approval and archival filing indicates the power of administrative authority. For tax deduction or exemption by way of archival filing, the competent enterprises could deduct and exempt the tax only after completing the process of archival filing; and for tax deduction or exemption by way of approval, tax authority would carry out examination on the conditions of deduction and exemption materially. In such examination process tax authority could decide whether deducting the tax by applying relevant laws and regulations to the enterprise’s real conditions.

 

 

 

 

 

 

国家税务总局于2005年8月9日以国家税务总局第13号令发布《企业财产损失所得税前扣除管理办法》，其中要点如下：

 

1．  关于“财产”、“损失”界定与分类

本办法所称财产是指企业拥有或者控制的、用于经营管理活动且与取得应纳税所得有关的资产，包括现金、银行存款、应收及预付款项（包括应收票据）、存货、投资（包括委托贷款、委托理财）、固定资产、无形资产（不包括商誉）和其他资产。企业的各项财产损失，按财产的性质分为货币资金损失、坏账损失、存货损失、投资转让或清算损失、固定资产损失、在建工程和工程物资损失、无形资产损失和其他资产损失；按损失原因分为正常损失（包括正常转让、报废、清理等）、非正常损失（包括因战争、自然灾害等不可抗力造成损失，因人为管理责任毁损、被盗造成损失，政策因素造成损失等）、发生改组等评估损失和永久实质性损害。

 

2．  关于损失的确认年度

企业的各项财产损失，应在损失发生当年申报扣除，不得提前或延后。非因计算错误或其他客观原因，企业未及时申报的财产损失，逾期不得扣除。按本办法规定须经有关税务机关审批的，应按规定时间和程序及时申报。因税务机关的原因导致财产损失未能按期扣除的，经税务机关批准后，应调整该财产损失发生年度的纳税申报表，重新计算应纳所得税额。调整后的应纳所得税额如小于调整前的应纳所得税额，应将财产损失发生年度多缴的税款按照有关规定予以退税、抵缴欠税或下期应缴税款，不得改变财产损失所属纳税年度。

 

3．  关于损失申报是否需要税务机关审批的分类

按申报扣除程序分为自行申报扣除财产损失和经审批扣除财产损失；企业在经营管理活动中因销售、转让、变卖资产发生的财产损失，各项存货发生的正常损耗以及固定资产达到或超过使用年限而正常报废清理发生的财产损失，应在有关财产损失实际发生当期申报扣除。企业因下列原因发生的财产损失，须经税务机关审批才能在申报企业所得税时扣除： （1）因自然灾害、战争等政治事件等不可抗力或者人为管理责任，导致现金、银行存款、存货、短期投资、固定资产的损失；（2）应收、预付账款发生的坏账损失；（3）金融企业的呆账损失；（4）存货、固定资产、无形资产、长期投资因发生永久或实质性损害而确认的财产损失；（5）因被投资方解散、清算等发生的投资损失；（6）按规定可以税前扣除的各项资产评估损失；（7）因政府规划搬迁、征用等发生的财产损失；（8）国家规定允许从事信贷业务之外的企业间的直接借款损失。

4．  关于须经审批的损失申报的时间规定

企业发生的各项需审批的财产损失应在纳税年度终了后15日内集中一次报税务机关审批。企业发生自然灾害、永久或实质性损害需要现场取证的，应在证据保留期间及时申报审批，也可在年度终了后集中申报审批，但必须出据中介机构、国家及授权专业技术鉴定部门等的鉴定材料。

 

5．  关于损失申报的证据类型

企业申报扣除各项资产损失时，均应提供能够证明资产损失确属已实际发生的合法证据，包括：具有法律效力的外部证据、具有法定资质的中介机构的经济鉴证证明和特定事项的企业内部证据。

 

6．  关于投资构成永久或实质性损害的情形

（一）被投资方已依法宣告破产、撤销、关闭或被注销、吊销工商营业执照；（二）被投资方财务状况严重恶化，累计发生巨额亏损，已连续停止经营三年以上，且无重新恢复经营的改组计划等；（三）被投资方财务状况严重恶化，累计发生巨额亏损，被投资方的股票从证券交易市场摘牌，停止交易一年或一年以上。（四）被投资方财务状况严重恶化，累计发生巨额亏损，已进行清算。

 

【评析】

1．  本办法是针对内资企业而言的。外商投资企业和外国企业所得税在缴纳所得税中申报损失适用《国家税务总局关于取消及下放外商投资企业和外国企业以及外籍个人若干税务行政审批项目的后续管理问题的通知》（国税发[2004]80号）。对比这两个法规文件，我们认为对于内资企业和外商投资企业这两个不同的商事主体而言，在财产损失所得税扣除问题上，主要存在着以下显著的区别：2004年80号文取消了外资企业财产损失行政审批程序。内资企业依据造成财产损失的原因不同区分是否需要税务机关的审批。企业因经营管理活动、存货以及固定资产报废清理等正常原因造成的财产损失不需要通过审批程序；企业因自然灾害、坏帐、投资等非正常原因造成的财产损失则需要经过审批。

 

2．  损失所针对的“财产”应当是应税所得有关的。如果新购资产尚未使用即已发生损失，不能适用本办法来申报损失并在税前列支。因为如果对于不能取得应税所得的财产，在发生损失时仍然进行所得税扣除的话，其实质是由国家来承担了该部分财产损失。因此对“财产”的认定应坚持与“取得应税所得”相关性标准。

 

3．  投资损失的税务处理。

（1）投资损失的认定标准。国家税务总局2003年45号文和2005年13号文均对投资视为永久或实质性损害的情形作了规定，根据“新法优于旧法”的原则，我们认为在存在以下情形时，可以认定投资发生损失：①被投资方已依法宣告破产、撤销、关闭或被注销、吊销工商营业执照；②被投资方财务状况严重恶化，累计发生巨额亏损，已连续停止经营三年以上，且无重新恢复经营的改组计划等；③被投资方财务状况严重恶化，累计发生巨额亏损，被投资方的股票从证券交易市场摘牌，停止交易一年或一年以上；④被投资方财务状况严重恶化，累计发生巨额亏损，已进行清算。

（2）区分不同情形的投资损失及其所得税扣除限额。企业因收回、转让或清算处置股权投资而发生的股权投资损失，可以在税前扣除，但每一纳税年度扣除的股权投资损失，不得超过当年实现的股权投资收益和投资转让所得，超过部分可无限期向以后纳税年度结转扣除。如果是因为上述（1）情形下，由于被投资方原因而认定的财产损失，则不受所得税扣除限额的限制。

（3）对“在损失发生当年申报扣除，不得提前或延后”的正确理解：我们认为对不得提前或延后这种限制的对象是申报扣除行为，所得税扣除的数额仍然应该严格遵守上述（2）中规定的不得超过当年实现的股权投资收益和投资转让所得。并且超过部分在以后纳税年度结转扣除不属于这里规定的“延后”情形，因为在这种情况，申报扣除行为已经在规定时限内完成。

 

4．  坏帐损失的税务处理

 

Administrative Measures of Pre-income-tax Deduction of Property Losses of Enterprises

 

 

The Administrative Measures for the Pre-income-tax Deduction of Property Losses of Enterprises, which have been deliberated and adopted at the fourth executive meeting of the State Administration of Taxation on June 3, 2005, are hereby promulgated and shall come into force as of September 1, 2005. The key points are outlined below:

 

1. Definition and classification of property and loss

 

The term “property” as mentioned in these Measures refers to the assets that are owned or controlled by enterprises and used for business operations and management activities and are related to the taxable incomes obtained, including cash, bank deposits, accounts receivable and prepaid (including notes receivable), inventories, investments (including authorized loans and authorized financial management), fixed assets, intangible assets (excluding commodity credits) and other assets. The various property losses of enterprises can be divided, according to the nature of properties concerned, into the loss of monetary capital, loss of bad debts, loss of inventories, loss from investment transfer or liquidation, loss of fixed assets, loss of projects under construction and construction materials thereof, loss of intangible assets and loss of other assets; or be divided, according to the declaration procedures for deduction, into the property loss deducted upon declaration by enterprises themselves or the property loss deducted upon examination and approval; or be divided, according to the cause of loss, into the normal loss (including normal transfer, discarding as useless or liquidation), abnormal loss (including the loss resulted from the force majeure such as wars or natural disasters, loss resulted from derogation or theft due to poor management or loss resulted from policies, etc.), appraisal loss resulted from reorganization and perpetual and substantial damages.

 

2. The year of confirm losses

 

The various property losses of an enterprise shall be deducted in the year when the losses are caused, and the said deduction can not be advanced or postponed. If an enterprise fails to declare property losses in time not as a result of calculation errors or other objective reasons, such losses shall not be deducted after expiry. If the examination and approval by the competent taxation authority is required under these Measures, the declaration shall be timely conducted according to the prescribed time and procedures. If the property loss is not deducted in time due to any reason attributable to the taxation organ, the declaration forms for tax payment of the year when the property loss is caused shall be adjusted upon approval of the competent taxation organ, and the taxable incomes shall be calculated again. In case the taxable incomes after adjustment are less than that prior to adjustment, the taxes overpaid in the year when the property loss is caused shall be refunded or to set off the taxes it owes or the payable taxes of the following term according to the relevant provisions, provided that the current tax year for the property loss will not change.

 

3. Weather the loss declaring need to be approved by tax authority?

 

The property loss resulting from the sale, transfer or sell-off of assets in the business operation and management activities of an enterprise, the normal loss of various inventories or the property loss resulting from the normal discarding of fixed assets as useless after they have reached or exceeded their service life shall be declared for deduction at the current term when the above-mentioned losses are actually caused. The property losses of an enterprise resulted from any of the following causes can not be deducted when the enterprise declares the enterprise income taxes unless it is examined and approved by the competent taxation authority: (1) loss of the cash, bank deposits, inventories, short-term investments or fixed assets resulting from force majeure, such as natural disaster or war, or from poor management; (2) loss of bad debts of receivable or prepaid accounts; (3) loss of doubtful debts of a financial enterprise; (4) property loss confirmed due to perpetual or substantial damage to inventories, fixed assets, intangible assets or long-term investments; (5) investment loss incurred from the dissolution or liquidation of the invested party; (6) loss resulting from the appraisal of various assets that can be deducted; (7) property loss resulting from the relocation or expropriation as planned by the government; or (8) loss of direct loans other than the credit business between two or more enterprises that are permitted by the state.

 

4. Rules of time for declaring losses that should be approved

 

The various property losses of an enterprise are subject to examination and approval shall be reported, once and for all, to the taxation authority for examination and approval within 15 days after a tax year ends. In case an enterprise needs to obtain evidence on the spot in the case of natural disaster or perpetual or substantial damage, it shall file an application for examination and approval during the term of preservation of evidence, or may file an application for examination and approval after a tax year ends. However, it must present the appraisal materials of intermediary institutions or technical appraisal departments of the state or those authorized by the state.

 

5. Types of evidences of loss declaring

 

When an enterprise applies for the deduction of various property losses, it shall provide legal evidences showing that the property loss it reports has actually been incurred, and such evidence includes: external evidence with legal effects, economic appraisal certificates as issued by intermediary agencies, and internal evidence of the enterprise on certain matters.

 

6. Circumstance deemed as having suffered from perpetual or substantial damage

 

 (1) The invested party has been declared bankrupt, revoked or shut down or written off or deprived of its industrial and commercial business license in accordance with the law; (2) The financial standing of the invested party is seriously deteriorated, a huge loss as accumulatively occurred, and the invested party has ceased its business for 3 consecutive years or more, and has no plans of reorganization, etc. to restart its business; (3) The financial standing of the invested party is seriously deteriorated, a huge loss has accumulatively occurred, and the stock trading of the invested party has been removed from the stock exchange and has been suspended for 1 year or more; or (4) The financial standing of the invested party is seriously deteriorated, a huge loss has accumulatively occurred, and it has been liquidated.

 

 

 

[Lawyer’s Analysis and Remarks]

 

 

1. These Provisions are only applied to Domestic-funded Enterprises. Enterprises with foreign investment and foreign enterprises should be in appliance of “the Notice of State Administration of Taxation on Cancel and Shift of Follow-up Management Problems about Several Tax Administrative Examination and Approval Projects for Foreign-investment Enterprises, Foreign Enterprises and Foreign Individuals”(Circular No. Guoshuifa[2004]80) when deduct the property losses from income. Comparing the two rules, there are some obvious differences between Domestic-funded Enterprise and foreign enterprises in the measures for the pre-income-tax deduction. Te State Administration of Taxation’s document NO.80 in 2004 cancelled the approve projects of pre-income-tax deduction for foreign-investment enterprises. But whether the Domestic-funded Enterprises need approve projects depends on the reasons for property losses. If the property losses are caused by the normal reasons such as activity of operation and management and discarding as useless or liquidation etc, the approve projects are needn’t, and if the reasons are abnormal, the approve projects are compulsive.

 

2. The loss property should be related to the income taxable. If the loss of new-purchasing asset takes place before use, the losses should not be deducted from the income. Otherwise, State will assume the loss of property. Therefore the confirmation of property should insist on the standards of be relating to income taxable.

 

3. The taxation measures for the investment loss.

(1) The standards of confirmation for investment loss. According to State Administration of Taxation’s documents No. 45 and No. 13, an investment under any or more of the following circumstances shall be deemed as having suffered from perpetual or substantial damage:

ⅰThe invested party has been declared bankrupt, revoked or shut down or written off or deprived of its industrial and commercial business license in accordance with the law;

(ⅱ)The financial standing of the invested party is seriously deteriorated, a huge loss has accumulatively occurred, and the invested party has ceased its business for 3 consecutive years or more, and has no plans of reorganization, etc. to restart its business;

(ⅲ)The financial standing of the invested party is seriously deteriorated, a huge loss has accumulatively occurred, and the stock trading of the invested party has been removed from the stock exchange and has been suspended for 1 year or more;

(ⅳ)The financial standing of the invested party is seriously deteriorated, a huge loss has accumulatively occurred, and it has been liquidated.

(2) Differs the different circumstance and under which the limited amount of income-tax deduction. Losses caused by taking back, transferring and handling the investment can be deducted from income, but the amount can’t be more than incomes obtained from the capital investment and transfer. And the amount surpassed can be deducted in the next years. The property losses caused by invested party under the circumstance forgoing (1) are not be regulated by the limitation of amount of income-tax deduction.

(3) How to understand that the various property losses of an enterprise shall be deducted in the year when the losses are caused, and the said deduction can not be advanced or postponed. The limitation of not being advanced or postponed is to regulate the activity of declaring deduction. The amount of income tax deduction shall still not be more than the incomes obtained form the capital investment and transfer. And the amount surpassed which can be deducted in the next years is not belong to the circumstance of postpone because the activity of declaring deduction is completed in lawful time limit.

 

银行并表监管法律论
—�