我国非居民企业间接转让股权的所得税制研究
发布时间：2018-12-27 11:45
【摘要】：随着经济全球化趋势的深入和科学技术的突飞猛进,使得资本、技术和人才等要素的跨境流动越来越频繁,非居民企业之间的股权转让行为因为其有效的资源配置能力也变得很普遍。随着对外开放的日益推进,我国对非居民企业股权转让所得税政策与管理的研究也越来越深入。2008年新《企业所得税法》颁布以前,我国法律对内资企业和外资企业所得税为分别立法模式,与之相对应,有关外资企业股权转让的法规相对分立且不明确,在实际操作中存在许多问题。2008年我国颁布的新《企业所得税法》实现了内资企业和外资企业所得税的合并,随后颁布了一系列关于非居民企业所得税的法规及部门规章,为我国对非居民企业转让股权行为提供了比较完整的、系统的法律法规依据,有效的遏制了利用非居民企业间接转让股权的避税行为。但是,我国的非居民企业股权转让所得税制度还只是一个初步的建设,其中还存在许多的不足,既有政策不确定、不规范、不利操作的问题,也存在税收征管方面思路不清、机制不全、执法随意等问题。有鉴于此,本文第一章首先对我国非居民企业股权转让所得税制度的现状分析,从“非居民企业”和“股权转让”的基本概念入手,并对目前我国的非居民股权转让的所得税制度的立法沿革进行了综述。第二章重点从我国非居民间接转让股权存在的法理冲突、现行税收政策、税收征管三个角度探讨了目前我国现行法律对非居民企业间接股权转让的规制存在的法律问题,第三章从这三个角度提出相应的完善建议。
[Abstract]:With the deepening of the trend of economic globalization and the rapid development of science and technology, the cross-border movement of capital, technology and talent has become more and more frequent. Equity transfer among non-resident enterprises is also common because of their effective resource allocation ability. With the development of opening to the outside world, the research on income tax policy and management of non-resident enterprises' equity transfer has become more and more in-depth. Before the promulgation of the new Enterprise income tax Law in 2008, The income tax of domestic enterprises and foreign-funded enterprises is separately legislated in our country's laws. In contrast, the laws and regulations on equity transfer of foreign-funded enterprises are relatively separate and unclear. There are many problems in practice. In 2008, the new Enterprise income tax Law promulgated by our country realized the merger of income tax of domestic and foreign-funded enterprises, and then issued a series of laws and regulations on non-resident enterprise income tax. It provides a relatively complete and systematic legal and regulatory basis for the transfer of equity to non-resident enterprises in our country, and effectively restrains the tax avoidance of indirect transfer of equity by non-resident enterprises. However, the income tax system of equity transfer of non-resident enterprises in our country is only a preliminary construction, and there are still many shortcomings, such as the uncertainty of policy, the unstandard and unfavorable operation, and the unclear thinking of tax collection and management. The mechanism is incomplete, law enforcement is arbitrary and so on. In view of this, the first chapter analyzes the current situation of the income tax system of non-resident enterprise equity transfer, starting with the basic concepts of "non-resident enterprise" and "equity transfer". The legislative evolution of income tax system of non-resident equity transfer in China is summarized. The second chapter mainly discusses the legal problems existing in the regulation of indirect equity transfer in non-resident enterprises from the perspectives of legal conflict, current tax policy and tax collection and management. The third chapter puts forward the corresponding consummation suggestion from these three angles.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
本文编号：2393013
[Abstract]:With the deepening of the trend of economic globalization and the rapid development of science and technology, the cross-border movement of capital, technology and talent has become more and more frequent. Equity transfer among non-resident enterprises is also common because of their effective resource allocation ability. With the development of opening to the outside world, the research on income tax policy and management of non-resident enterprises' equity transfer has become more and more in-depth. Before the promulgation of the new Enterprise income tax Law in 2008, The income tax of domestic enterprises and foreign-funded enterprises is separately legislated in our country's laws. In contrast, the laws and regulations on equity transfer of foreign-funded enterprises are relatively separate and unclear. There are many problems in practice. In 2008, the new Enterprise income tax Law promulgated by our country realized the merger of income tax of domestic and foreign-funded enterprises, and then issued a series of laws and regulations on non-resident enterprise income tax. It provides a relatively complete and systematic legal and regulatory basis for the transfer of equity to non-resident enterprises in our country, and effectively restrains the tax avoidance of indirect transfer of equity by non-resident enterprises. However, the income tax system of equity transfer of non-resident enterprises in our country is only a preliminary construction, and there are still many shortcomings, such as the uncertainty of policy, the unstandard and unfavorable operation, and the unclear thinking of tax collection and management. The mechanism is incomplete, law enforcement is arbitrary and so on. In view of this, the first chapter analyzes the current situation of the income tax system of non-resident enterprise equity transfer, starting with the basic concepts of "non-resident enterprise" and "equity transfer". The legislative evolution of income tax system of non-resident equity transfer in China is summarized. The second chapter mainly discusses the legal problems existing in the regulation of indirect equity transfer in non-resident enterprises from the perspectives of legal conflict, current tax policy and tax collection and management. The third chapter puts forward the corresponding consummation suggestion from these three angles.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
【参考文献】
相关期刊论文 前2条
1 周启光;;从“沃达丰税案”看我国非居民间接转让股权的所得税处理[J];涉外税务;2012年05期
2 刘燕;我国股权转让所得税法存在的问题与改进[J];中央财经大学学报;2005年06期
，本文编号：2393013
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