我国非居民企业间接股权转让避税与反避税研究
发布时间：2018-12-13 00:45
【摘要】：中国经济自改革开放后,长时间以来维持着快速增长,而经济发展产生的相当一部分红利和财富累积到了股权等权益性资产中,此类数额巨大的资本增值成为我国十分可观的跨境税源。根据我国《企业所得税法》及其实施条例的一般规定,权益性投资转让以被投资企业所在地确认所得来源地,故非居民企业直接转让我国居民企业股权会被征税所得税,而间接转让中国居民企业股权则无需缴纳所得税。一些境外纳税人为了避税,将直接转让我国居民企业股权的交易包装成间接转让我国居民企业股权的交易,以此来规避交纳中国企业所得税的义务。而针对非居民企业利用间接转让股权方式避税的这一问题,原本国家税务总局在2009年底出台过698号文《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》,该文件中提出了相应的反避税办法。之后,我国税务机关依据上述文件及其他一般反避税条款发起了一系列此类案件的调查和调整工作,并获得了一些成果。但是,随着经济社会的进一步发展,上述文件的条款已难以满足跨境税源管理的相关需求。因此在总结以往的经验和问题的基础上,国税总局在2015年伊始出台了新的7号公告《关于非居民企业间接转让财产企业所得税若干问题的公告》,该公告不用于以往,对间接转让股权交易所适用一般反避税规则的范围、“合理商业目的”的判断、纳税义务及措施、法律责任与后果等都作出了明晰的规定。该公告的出台加强了相关跨境税源管理力度、打击了跨境逃避税的同时,增强了非居民企业间接股权转让管理规定的确定性以及可操作性。但由于该文件出台时间尚新,理论研究并不丰富。本文意图通过对非居民企业通过间接股权转让避税的可行性与相关实例予以剖析,并借鉴国际在该领域的立法、司法及税务实践,厘清并明确非居民企业间接股权转让管理的应有立场、方法与规则,对我国相关税制进行评述并提出相应完善建议,以期对我国未来该领域的管理工作有所裨益。除导论和结语外,本文一共分为三章:第一章首先阐述了非居民企业间接股权转让的概念与实质,厘清非居民企业间接股权转让行为与避税行为两者关系,在此基础上对利用“避税港”设立基地公司的非居民企业间接股权转让的避税安排的可行性与实例进行分析,为后文探究非居民企业间接股权转让管理规制进行铺垫。第二章对国际间非居民企业间接股权转让的管理规则予以探究,具体论述了各国借鉴国际特殊反避税规则以及利用一般反避税规则管理非居民企业间接股权转让的立法、司法与税务实践,并针对该类实践进行分析评价,为下文对我国非居民企业间接股权转让税制的分析打下基础。第三章首先对我国关于非居民间接股权转让的最新税制规定予以评述,并对其中最重要的7号公告中“合理商业目的”的判断以及相关措施与责任进行深度探析。在此之上指出我国非居民间接股权转让规制仍存在的其他理论以及实践层面上的问题,并针对这些问题提出相应的完善建议。
[Abstract]:Since the reform and opening-up of the Chinese economy, the rapid growth has been maintained for a long time, and a considerable part of the dividends and wealth generated by the economic development are accumulated in the equity and other equity assets, and the huge capital appreciation has become a significant cross-border tax source in our country. According to the general provisions of the Enterprise Income Tax Law of our country and its implementing regulations, the transfer of the equity investment is confirmed by the location of the invested enterprise, so the non-resident enterprise directly transfers the equity of the Chinese residents to the income tax, The indirect transfer of the equity of Chinese residents does not require the payment of income tax. In order to avoid the obligation to pay the income tax of Chinese enterprises, some overseas taxpayers, in order to avoid the tax, will directly transfer the transactions of the stock rights of the Chinese residents to the indirect transfer of the equity of the Chinese residents. In the end of 2009, the State Administration of Taxation put forward the corresponding anti-tax avoidance scheme for non-resident enterprises to use the indirect transfer equity method to avoid the tax avoidance. The tax authorities of our country, following the above-mentioned documents and other general anti-tax-avoidance provisions, have launched a series of investigations and adjustments in such cases and have achieved some results. However, with the further development of the economy and society, the provisions of the above-mentioned documents have been difficult to meet the relevant requirements of cross-border tax source management. Therefore, on the basis of summarizing the past experience and problems, the General Administration of State Tax issued a new Notice on the Issues of Indirect Transfer of Property Enterprise Income Tax on Non-resident Enterprises at the beginning of 2015. The announcement is not used in the past. The scope of the application of the general anti-tax avoidance rules, the judgment of the 鈥渞easonable commercial purpose鈥，
本文编号：2375546
[Abstract]:Since the reform and opening-up of the Chinese economy, the rapid growth has been maintained for a long time, and a considerable part of the dividends and wealth generated by the economic development are accumulated in the equity and other equity assets, and the huge capital appreciation has become a significant cross-border tax source in our country. According to the general provisions of the Enterprise Income Tax Law of our country and its implementing regulations, the transfer of the equity investment is confirmed by the location of the invested enterprise, so the non-resident enterprise directly transfers the equity of the Chinese residents to the income tax, The indirect transfer of the equity of Chinese residents does not require the payment of income tax. In order to avoid the obligation to pay the income tax of Chinese enterprises, some overseas taxpayers, in order to avoid the tax, will directly transfer the transactions of the stock rights of the Chinese residents to the indirect transfer of the equity of the Chinese residents. In the end of 2009, the State Administration of Taxation put forward the corresponding anti-tax avoidance scheme for non-resident enterprises to use the indirect transfer equity method to avoid the tax avoidance. The tax authorities of our country, following the above-mentioned documents and other general anti-tax-avoidance provisions, have launched a series of investigations and adjustments in such cases and have achieved some results. However, with the further development of the economy and society, the provisions of the above-mentioned documents have been difficult to meet the relevant requirements of cross-border tax source management. Therefore, on the basis of summarizing the past experience and problems, the General Administration of State Tax issued a new Notice on the Issues of Indirect Transfer of Property Enterprise Income Tax on Non-resident Enterprises at the beginning of 2015. The announcement is not used in the past. The scope of the application of the general anti-tax avoidance rules, the judgment of the 鈥渞easonable commercial purpose鈥，
本文编号：2375546
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