中国非居民企业间接股权转让反避税规则的反思与完善

发布时间：2018-03-21 08:33

本文选题：非居民企业　切入点：间接股权转让　出处：《重庆大学学报(社会科学版)》2015年05期 　论文类型：期刊论文

【摘要】：中国已初步建立了针对非居民企业间接股权转让的反避税调整机制,以预防和处置可能出现的税务欺诈或避税行为。然而,税收管辖权的不完备性、认定标准的模糊性,以及税收征管模式等方面的制度性缺陷,已经成为实现特别税收调整意图的障碍。结合中国反避税实践以及深化财税体制改革的整体部署,应在坚持税收法定主义的前提下,健全立法、完善规则,以实现国际税收协作与正义。
[Abstract]:China has established a preliminary anti tax adjustment mechanism for non resident enterprises indirect equity transfer, in the prevention and disposal of possible tax fraud or tax avoidance behavior. However, the incompleteness of tax jurisdiction, recognition of vague standards, system defects and tax collection mode, has become a special tax adjustment intention the combination of China obstacles. The practice of anti tax avoidance and the overall deployment of deepening fiscal reform, should be based on the doctrine of statutory tax, perfecting legislation, perfecting rules, in order to achieve international tax cooperation and justice.

【作者单位】：重庆大学法学院;
【基金】：中央高校基本业务科研业务费人文社科类重点项目(CQDXWL—2012—Z025)
【分类号】：F812.42

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