【問題】

　　香(xiang)(xiang)港企(qi)業(ye)A將其占有內地企(qi)業(ye)B的股份轉(zhuan)讓給(gei)香(xiang)(xiang)港企(qi)業(ye)C，企(qi)業(ye)A的企(qi)業(ye)所得稅應在何處繳納？企(qi)業(ye)B是(shi)否(fou)需要代扣代繳？企(qi)業(ye)A是(shi)否(fou)可以享受稅收優惠政策？

　　【解答】

　　首先，根據《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)印發(fa)(fa)〈非居(ju)民(min)企(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)源(yuan)泉扣(kou)繳管(guan)(guan)理(li)暫行(xing)(xing)辦(ban)(ban)法(fa)〉的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)發(fa)(fa)[2009]3號(hao)）第(di)(di)(di)三條(tiao)和第(di)(di)(di)七(qi)條(tiao)規(gui)定(ding)，企(qi)(qi)(qi)業(ye)(ye)(ye)C為扣(kou)繳義務(wu)(wu)(wu)人，在向(xiang)(xiang)企(qi)(qi)(qi)業(ye)(ye)(ye)A支付股(gu)權轉讓收(shou)入時(shi)履(lv)行(xing)(xing)扣(kou)繳企(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)義務(wu)(wu)(wu)。如(ru)果企(qi)(qi)(qi)業(ye)(ye)(ye)C未(wei)依法(fa)扣(kou)繳或者無(wu)法(fa)履(lv)行(xing)(xing)扣(kou)繳義務(wu)(wu)(wu)的(de)(de)，按照上述文件第(di)(di)(di)十五(wu)(wu)條(tiao)規(gui)定(ding)，企(qi)(qi)(qi)業(ye)(ye)(ye)A應(ying)自(zi)行(xing)(xing)或委托(tuo)代理(li)人向(xiang)(xiang)企(qi)(qi)(qi)業(ye)(ye)(ye)B所(suo)(suo)在地主管(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)關(guan)(guan)申報納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)，企(qi)(qi)(qi)業(ye)(ye)(ye)B應(ying)協(xie)(xie)助稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)關(guan)(guan)向(xiang)(xiang)A征(zheng)繳稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)款(kuan)。其(qi)次，企(qi)(qi)(qi)業(ye)(ye)(ye)A可查看(kan)《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)印發(fa)(fa)〈內(nei)(nei)地和香(xiang)港避免雙(shuang)重(zhong)(zhong)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)安排(pai)文本(ben)并請做好執(zhi)行(xing)(xing)準備〉的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函(han)[2006]884號(hao)）第(di)(di)(di)十三條(tiao)第(di)(di)(di)四項和第(di)(di)(di)五(wu)(wu)項，同(tong)時(shi)結合《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)〈內(nei)(nei)地和香(xiang)港特別(bie)行(xing)(xing)政區(qu)關(guan)(guan)于(yu)(yu)對所(suo)(suo)得(de)避免雙(shuang)重(zhong)(zhong)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)和防(fang)止偷漏稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)安排(pai)〉有(you)關(guan)(guan)條(tiao)文解釋和執(zhi)行(xing)(xing)問題的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函(han)[2007]403號(hao)）第(di)(di)(di)七(qi)條(tiao)規(gui)定(ding)，以及《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)執(zhi)行(xing)(xing)〈內(nei)(nei)地和香(xiang)港特別(bie)行(xing)(xing)政區(qu)關(guan)(guan)于(yu)(yu)對所(suo)(suo)得(de)避免雙(shuang)重(zhong)(zhong)征(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)和防(fang)止偷漏稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)安排(pai)〉第(di)(di)(di)二(er)議定(ding)書有(you)關(guan)(guan)問題的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函(han)[2008]685號(hao)）第(di)(di)(di)二(er)條(tiao)、第(di)(di)(di)三條(tiao)的(de)(de)內(nei)(nei)容，進行(xing)(xing)分析判斷(duan)是否可以享(xiang)受(shou)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)協(xie)(xie)定(ding)待遇。企(qi)(qi)(qi)業(ye)(ye)(ye)A如(ru)需享(xiang)受(shou)上述稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)協(xie)(xie)定(ding)待遇，則(ze)按照《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)印發(fa)(fa)〈非居(ju)民(min)享(xiang)受(shou)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)協(xie)(xie)定(ding)待遇管(guan)(guan)理(li)辦(ban)(ban)法(fa)（試(shi)行(xing)(xing)）〉的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)發(fa)(fa)[2009]124號(hao)）及《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)〈非居(ju)民(min)享(xiang)受(shou)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)協(xie)(xie)定(ding)待遇管(guan)(guan)理(li)辦(ban)(ban)法(fa)（試(shi)行(xing)(xing)）〉有(you)關(guan)(guan)問題的(de)(de)補充通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函(han)[2010]290號(hao)）的(de)(de)規(gui)定(ding)，向(xiang)(xiang)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)關(guan)(guan)提交相關(guan)(guan)資料，同(tong)時(shi)按照《國(guo)(guo)(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)(zong)(zong)局(ju)關(guan)(guan)于(yu)(yu)加強非居(ju)民(min)企(qi)(qi)(qi)業(ye)(ye)(ye)股(gu)權轉讓所(suo)(suo)得(de)企(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)得(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)的(de)(de)通(tong)知(zhi)(zhi)》（國(guo)(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)函(han)[2009]698號(hao)）第(di)(di)(di)五(wu)(wu)條(tiao)規(gui)定(ding)，向(xiang)(xiang)企(qi)(qi)(qi)業(ye)(ye)(ye)B所(suo)(suo)在地主管(guan)(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)機(ji)關(guan)(guan)提供相關(guan)(guan)資料。