附解除反担保责任之股权转让课税争议——对法兰西水泥案的反思

发布时间：2018-02-24 22:10

本文关键词： 股权转让收入解除反担保责任或有负债可税性税法原则　出处：《当代法学》2017年03期 　论文类型：期刊论文

【摘要】：价格条款是股权转让的核心要素之一,股权转让收入则构成了税法上重要的识别点。在涉及附解除反担保责任的股权转让中,股权转让的收入是否仅止于股权转让协议所载的价金,抑或包含因解除反担保所为的给付,实不能一概而论。在具体实践中,应视解除反担保的给付是否为股权转让的价外费用、是否为另一独立的课税对象,以及解除反担保方式是否存在避税行为等因素进行综合判断。此外,解除反担保所为给付如不构成股权转让收入的一部分,还需要进一步判断是否构成其他收入,最终方可确定该解除反担保所为给付在税法上的效果。基于公司经营自由的保障,国家不宜过度介入股权转让对价,而应根据量能平等课税原则,来决定此类附解除反担保之股权转让收入课税义务的有无及其大小。
[Abstract]:Price clause is one of the core elements of equity transfer, and the income from equity transfer constitutes an important identification point in the tax law. Whether the income from the equity transfer is limited to the price contained in the equity transfer agreement, or whether it contains any payment due to the release of the counterguarantee, cannot be generalized. We should make a comprehensive judgment as to whether the release of the counter-guarantee is an extra cost of the equity transfer, whether it is another independent tax object, and whether there is tax avoidance in the way of relieving the counter-guarantee. In addition, If the release of the counterguarantee payment does not form part of the income from the equity transfer, further judgement is needed as to whether it constitutes other income, and finally the effect of the release of the counterguarantee on the tax law can be determined. Based on the guarantee of the company's freedom of operation, The state should not excessively intervene in the consideration of equity transfer, but should decide whether or not the tax obligation of income from such counter- secured equity transfer is subject to the principle of equal taxation according to the principle of equal taxation.
【作者单位】：上海交通大学法学院;
【基金】：教育部人文社会科学青年基金项目“中国(上海)自由贸易试验区税收政策法治化评估”(14YJC820030) 司法部国家法治与法学理论研究一般项目“上市公司重组税收规划及其反避税研究”(16SFB2044)的阶段性成果
【分类号】：D920.5;D922.22;D922.291.91

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