Announcement on Issues Relevant to the Reporting of Information on Overseas Investments and the Income Thereof by Tax-resident Enterprises

关于居民企业报告境外投资和所得信息有关问题的公告

Tax-resident enterprises that hold 10% of shares of a foreign enterprise are required to report the relevant information to the tax authority.

(Issued by the State Administration of Taxation on June 30 2014 and effective as of September 1 2014.)

(国家税务总局于二零一四年六月三十日发布，自二零一四年九月一日起施行)

SAT Announcement [2014] No.38

国家税务总局公告 [2014] 第38号

With a view to regulating the substance of reports of, and the means of reporting, information on overseas investments and the income thereof by tax-resident enterprises, we, pursuant to relevant provisions such as the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Law) and its implementing rules, and the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its implementing regulations, hereby announce with respect to issues relevant to the reporting of information on overseas investments and the income thereof by tax-resident enterprises as follows:

为规范居民企业境外投资和所得信息报告的内容和方式，根据《中华人民共和国税收征收管理法》（以下简称税收征管法）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，现就居民企业报告境外投资和所得信息有关问题公告如下：

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