间接转让中国应税财产相关税务处理的思考

发布时间：2018-01-23 23:51

本文关键词： 中国税务中间层非居民企业转让所得企业所得税资产占比征税权国家税务总局所得税管理所得来源地 　出处：《国际税收》2017年08期 　论文类型：期刊论文

【摘要】：正中国作为世界上最大的发展中国家,近二三十年来一直保持中高速的稳定增长,众多外资通过持有境内财产分享了中国经济发展的红利。为了降低交易过程的税负、使退出程序便利化,很多交易搭建了含中间层公司的离岸架构,外资退出时直接转让中间层公司股权,间接实现了转让中国境内应税财产,人为将所得来源地转换成中间层公司所在地,逃避了在境内的缴税义务。对于这种避税模式,中国税务部门重拳出击,出台了《关于加强非居民企业股权转让所得企业所得税
[Abstract]:As the largest developing country in the world, China has maintained a steady growth rate over the past 20 to 30 years. In order to reduce the tax burden on the transaction process and facilitate the exit process, many foreign investors share the dividends of China's economic development by holding domestic property. When the foreign capital withdraws, it transfers directly the equity of the intermediate company, indirectly realizes the transfer of taxable property in China, and artificially converts the source of the income into the location of the intermediate company. To avoid the duty to pay tax in China, the Chinese tax authorities have made a heavy attack on this tax avoidance model, and issued the "on the Enhancement of Enterprise income tax from the transfer of shares in Non-resident Enterprises"
【作者单位】：毕马威企业咨询有限公司;
【分类号】：D922.22
【正文快照】： 中国作为世界上最大的发展中国家,近二三十年来一直保持中高速的稳定增长,众多外资通过持有境内财产分享了中国经济发展的红利。为了降低交易过程的税负、使退出程序便利化,很多交易搭建了含中间层公司的离岸架构,外资退出时直接转让中间层公司股权,间接实现了转让中国境内应

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