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 [讨论]中国企业去美国挂牌的税务问题的 |
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winsx2009
头衔: 海归中士
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加入时间: 2009/05/26
文章: 12
来自: BJ
海归分: 856
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作者：winsx2009 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
论坛上的高人很多，以后有问题希望论坛上的高人指点下：小弟十分感激，慢慢学习：
税的问题一直就比较困扰我，我们的auditor也一直比较关注这块的处理，就是一个企业如果相应申报相对少的VAT，留下一个比较大的 Tax Payable， 这样的情况下美国SEC是不是不会关注很多，还是说只要在报告中披露的比较完整，审计师已经认为风险不大了，SEC就不会管了：
是不是在中国上市，这种签税企业基本没洗，或者必须达到以下几点：
1、必须缴清
2、税务局沟通好，不再追查
3、出具承诺函，如有罚款，老股东缴纳罚款。
我在SEC上面看了不少企业的招股书，其中大概分以下几种情况，感觉SEC对这块税务的问题抓的不是太严格：
1 China-Biotics Inc. 这个公司自认为能豁免所有的税金，所得税，增值税，因为是高新技术，
We face potential tax exposure.
Our principal operations are in China. Business enterprises established in China are subject to income taxes and value added taxes under Chinese tax laws and regulations unless they have exemptions. In January 2006 we made tax payments to the Chinese tax authorities for 2005. Our management believes that our operations in China were exempted from income taxes and value added taxes for all prior years because we had been recognized by the local government as an advanced technology enterprise. However, we have never received a written confirmation from the appropriate tax authorities for the tax exemption status of our operations in China. As a result, there is no way to ascertain the position which may be taken by the relevant Chinese tax authorities in the future. Accordingly, our financial statements contain full provisions for all applicable tax liabilities (other than potential tax penalties), plus surcharge, for all prior calendar years for such taxes. Such provisions for tax liabilities and surcharge will be reversed out of the financial statements at the appropriate point in the future.
这段说他们的管理层认为他们能够豁免所有的所得税和增值税因为他们是advanced technology enterprise，但是一直没有取得正式的答复，所以他们一直全额计提税金，所以他们的负债基本全部是Tax payable
Accounts payable $ 1,523,471 $ 2,786,180
Tax payables 18,019,721 22,317,982
Other payables and accruals 1,126,645 1,792,156
Total current liabilities $ 20,669,837 $ 26,896,318
他们的净资产也就 2千多万美元，下面这段又披露了下有个能产生的一倍到五倍的处罚滞纳金，就这样每Q的报表都这么披露一次
According to Chinese tax regulations, outstanding tax payable in China for the calendar years prior to 2005 may be subject to potential penalties for the late payment of taxes which is calculated on the basis of 0.5 times to five times the amount of taxes payable, which amount to $4.88 million (if calculated ba<x>sed on 0.5 times of taxes payable) to $49 million (if calculated ba<x>sed on five times of the amount of taxes payable) as of September 30, 2007. The Group has reserved for the payment of taxes that may be owed for calendar years prior to 2005 and any associated interest surcharges in its financial statements until the matter is fully resolved. However, the Group has not reserved for any associated penalties.
2 好像是这个 Fushi Copperweld, Inc. 上OTCBB后筹资后现金流量表中一下体现了600多万美元的税金缴纳。tax payable bal 也一下清掉了。
3 China wind system 欠了700多万的VAT 和 CIT 政府后来都给豁免了，全进了当期损益。
总之，看了上面几个，我的感觉是SEC好像只要求你披露充分了就可以了，我这么理解偏差大不：大家还知道什么比较典型的案例不：
作者：winsx2009 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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 [讨论]中国企业去美国挂牌的税务问题的 -- winsx2009 - (3042 Byte) 2009-6-01 周一, 14:53 (1812 reads)
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