美國國稅局發布最終法規 將對外國承包商征稅

  美國國稅局（IRS）近日發布最終法規，將對外國承包商來自美國政府的合同收入征收2%的稅款。   這一稅收收入將保障《James Zadroga 9/11健康賠償法》的運營支出。這一法案于2010年底通過，目的是為世貿中心遇襲后首批應援救助人員提供醫療保障。   在美國國內稅法第5000C條款中，被征收2%稅額的外國企業，特指那些位于尚未與美國簽訂國際采購協議國家的企業，且與聯邦政府簽訂采購協議為政府提供貨物或服務的企業。   最終法規明確第5000C條款適用于2011年1月2日及之后收到的采購合同付款。此外，《James Zadroga法》規定第5000C條款的適用需與美國政府在國際協議（包括所得稅無差別待遇協定）下承擔的義務相一致。IRS于2015發布的第35號公告，已發布了一份國別名單，其中包括英國，長沙工商稅務，加拿大，德國，意大利，日本，南非以及瑞士，這些國家的企業將免征這一2%稅額。   去年四月，IRS發布公告表示將對第5000C條款加以修改。與之前發布的擬議法規相比，IRS的最終法規擴大了免征范圍，使其免征范圍涵蓋一些外國人道主義援助組織以及小型私人服務商。

新聞來源：Wolters Kluwer 全球稅務研究信息庫   

IRS Finalizes Foreign Contractor Fee  Regulations

  The Internal Revenue Service (IRS) has issued final  regulations on the two percent tax on payments made to foreign companies that  receive US government contracts.   The tax funds the cost of the James Zadroga 9/11 Health and  Compensation Act, which was passed at the end of 2010 to provide health care for  the first responders who rushed to Ground Zero after the World Trade Center  attack.   Under section 5000C of the US Internal Revenue Code, the two  percent tax is imposed on foreign companies, which are located in countries that  are not parties to an international procurement agreement with the United  States, and which receive federal government disbursements pursuant to goods  and/or services procurement agreements.   The final regulations confirm that section 5000C applies to  payments received pursuant to contracts entered into on and after January 2,  2011.   In addition, the James Zadroga Act requires that section  5000C be applied in a manner consistent with the US's obligations under  international agreements, including an income tax treaty's nondiscrimination  provision. IRS Notice 2015-35 has already provided a list of countries where the  tax will not be applied, including the United Kingdom, Canada, Germany, Italy,  Japan, South Africa, and Switzerland.   In April of last year, the IRS published a notice of proposed  rulemaking with respect to section 5000C. In comparison with its proposed  regulations, the IRS's final regulations extend exemptions for some foreign  humanitarian assistance contracts and smaller personal service  contracts.   Resource:  Wolters Kluwer Global Daily Tax News