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各省、自治区、直辖市和计划单列市国家税务局、深圳市地方税务局: 据反映,一些境内企业从境外融资后,为了规避市场利率或汇率变动带来的风险,往往与境外从事金触风险业务的另一企业(主要是境外金融机构,以下简称境外交易人)进行掉期交易。关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题,根据《中华人民共和国外商投资企业和外国企业所得税法》(以下称税法)及其实施细则的有关规定,现通知如下: 一、本通知所称掉期交易是指:交易双方针对交易一方的融资业务按照协议定期交换支付义务。掉期交易的形式主要包括固定利率与浮动利率相交换的利率掉期、固定汇率与浮动汇率相交换的货币掉期以及包含上述两种交换的混合掉期交易。二、境内企业就其融资业务,无论是否进行掉期交易,均应以
Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: State Administration of Taxation, Local Taxation Bureau of Shenzhen Municipality: It is reported that after some domestic enterprises have raised funds from overseas, in order to avoid risks arising from changes in market interest rates or exchange rates, some domestic enterprises are often engaged in gold exposure business (Mainly overseas financial institutions, hereinafter referred to as overseas traders) to carry out swap transactions. With regard to the tax treatment of the withholding income tax on the payments made after the above-mentioned domestic enterprises have made the swaps of their offshore financing, according to the “Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises” (hereinafter referred to as the “Tax Law”) and its implementing rules The relevant provisions are hereby notified as follows: I. Swap transactions as referred to in this circular means that both parties to the transaction regularly exchange payment obligations in accordance with the agreement on the financing business of one party to the transaction. The forms of swap transactions mainly include interest rate swaps that exchange fixed interest rates with floating rates, currency swaps that exchange fixed and floating exchange rates, and mixed swap transactions that involve both types of exchanges. Second, domestic enterprises on its financing business, whether or not to carry out swap transactions, should be