非居民企业间接股权转让中的公司人格否认制度

发布时间：2018-05-15 20:59

本文选题：非居民企业 + 间接股权转让　；参考：《上海社会科学院》2017年硕士论文

【摘要】：公司人格否认是与公司人格独立相对应的法律概念,该制度首先产生于20世纪初的美国,在1905年美国诉密尔沃基冷藏运输公司(U.S.vMi]waukee Refrigerator Transit Co)—案中,法官Sanborn的判决正式确立了公司人格否认制度。1公司人格否认制度是指在公司拥有法人人格的前提下,为阻止公司独立人格的滥用,就特定法律关系中的具体事实,否认公司的独立人格和股东的有限责任,从而责令公司背后的股东对公司债权人或公共利益直接负责的一种法律制度。2我国修订后的《公司法》明确规定了公司人格否认制度,第二十条第三款规定:"公司股东滥用公司法人独立地位和股东有限责任,逃避债务,严重损害公司债权人利益的,应当对公司债务承担连带责任。"既确立了公司人格独立地位和股东有限责任原则,又规定了禁止股东滥用权利,同时还对股东滥用公司法人制度的法律后果做出了明确规定。这标志着我国公司人格否定制度以成文法的方式得到确认,至此公司人格否认制度在我国的基本结构得到确立。我国早在2008年就出现了重庆国家税务局否认新加坡控股公司追缴税款的案件,这是我国公司人格否认原理首次应用于非居民企业间接转让境内居民企业财产交易领域。为了应对国内此类避税案例的层出不穷以及避税方式的多种多样,国家税务总局于2009年12月出台了《国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知》(即698号文件),通过规范性文件的形式正式确立了非居民企业间接转让境内居民企业股权交易领域中的公司人格否认制度。税法领域的公司人格否认制度作为一项具体的制度被写入我国税法之前,理论界曾有较大分析。但利弊相较,该制度的引入无疑是明智之举。随着国际反避税的不断发展与对国内法要求的不断提高,在我国税法领域确立公司人格否认制度也越来越有必要。它以税收债权债务关系与税收公平原则为理论基础,合理合法,亦能很好地适应我国的法律环境。税法领域中的公司人格否认制度与我国公司法中的公司人格否认制度有着诸多相似之处,然而二者并不尽相同,作为一项特殊的税法制度,税务机关在适用该制度时应当谨慎。虽然目前税法中已明确规定了我国税务机关可以利用公司人格否认制度来约束非居民企业间接转让境内居民企业财产,但规范的数量较少且仅为概括性规定,对该制度的构成要件、适用范围等规定并不明确,个别情况还只能由国家税务总局审核并发布个案指导,已有的法律法规等难以应对变幻莫测的企业避税行为。因此,有必要结合具体的案例以更好得明确该制度的适用范围,为国内税务机关的反避税活动指明方向。
[Abstract]:The denial of corporate personality is a legal concept corresponding to the independence of corporate personality. This system first emerged in the United States in the early 20th century, in the case of the United States v. Milwaukee Refrigeration Transportation Company U.S.VMi] waukee Refrigerator Transit Coan- in 1905. Judge Sanborn's judgment formally establishes the corporate personality denial system.1 the corporate personality denial system refers to the specific facts in the specific legal relationship in order to prevent the abuse of the independent personality of the company under the premise that the company has the personality of the legal person. Denying the independent personality of the company and the limited liability of the shareholders, thus ordering the shareholders behind the company to be directly responsible for the creditors or public interests of the company. The third paragraph of article 20 states: "if the shareholders abuse the independent status of the company as a legal person and the limited liability of the shareholders, evade the debts and seriously damage the interests of the creditors of the company, they shall be jointly and severally liable for the debts of the company." It not only establishes the principle of independent personality and limited liability of shareholders, but also prohibits the abuse of rights by shareholders. At the same time, the legal consequences of abuse of corporate system by shareholders are clearly stipulated. This indicates that the system of negation of corporate personality has been confirmed by written law, and thus the basic structure of the system of denial of corporate personality has been established in our country. As early as 2008, the Chongqing State Taxation Bureau denied that the Singapore holding Company had recovered the tax. This is the first time that the principle of corporate personality denial has been applied to the field of indirect transfer of property of domestic resident enterprises by non-resident enterprises. In order to cope with the endless emergence of such tax avoidance cases and the variety of tax avoidance methods, In December 2009, the State Administration of Taxation issued the Circular of the State Administration of Taxation on strengthening the Administration of Enterprise income tax on the transfer of shares in Non-resident Enterprises (I. e., document No. 698), which was formally established through the form of normative documents. The system of denial of corporate personality in the field of equity trading of domestic resident enterprises is indirectly transferred by civil enterprises. As a specific system, the system of corporate personality denial in the field of tax law was analyzed by the theorists before it was written into the tax law of our country. But compared with the pros and cons, the introduction of this system is undoubtedly a wise move. With the development of international anti-tax avoidance and the increasing requirement of domestic law, it is more and more necessary to establish the system of corporate personality denial in the field of tax law of our country. It is based on the relationship between tax creditor's rights and debts and the principle of tax fairness. It is reasonable and legal and can adapt to the legal environment of our country. There are many similarities between the denial of corporate personality system in the field of tax law and the denial system of corporate personality in our company law. However, the two systems are not identical. As a special tax law system, tax authorities should be careful in applying the system. Although it has been clearly stipulated in the present tax law that the tax authorities of our country can use the denial of corporate personality system to restrict the indirect transfer of the property of domestic resident enterprises by non-resident enterprises, the number of norms is relatively small and is only general. The requirements of the system, the scope of application and other provisions are not clear, individual cases can only be examined by the State Administration of Taxation and issued case guidance, existing laws and regulations are difficult to cope with the unpredictable enterprise tax avoidance behavior. Therefore, it is necessary to better clarify the scope of application of the system and point out the direction of anti-tax avoidance activities of domestic tax authorities.
【学位授予单位】：上海社会科学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

【参考文献】