集团内非居民企业间接转让中国应税财产税收处理有关问题

发布时间：2018-01-22 21:00

本文关键词： 非居民企业国家税务总局企业所得税股权交易递延间接股权新设合并跨国企业公司转让安全港 　出处：《国际税收》2015年02期 　论文类型：期刊论文

【摘要】：正随着经济全球化的发展,跨国企业在全球资源配置中出现的重组业务逐渐增多。为减轻企业重组的税收负担,财政部、税务总局先后出台了多个文件1,对符合一定条件的集团内重组业务的企业所得税予以递延优惠。但从实践来看,非居民企业重组适用特殊性税务处理的范围比较窄,很多企业很难在跨境重组中享受到税收优惠。此次颁布的《国家税务总局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》(国家税务总局公告2015年第7号,以下简称"7号
[Abstract]:With the development of economic globalization, the reorganization business of multinational enterprises in the global resource allocation is gradually increasing. In order to reduce the tax burden of enterprise restructuring, the Ministry of Finance and the General Administration of Taxation have issued a number of documents 1. The enterprise income tax which meets certain conditions of reorganization business within the group shall be deferred preferential. However, in practice, the scope of special tax treatment for non-resident enterprise restructuring is relatively narrow. It is very difficult for many enterprises to enjoy tax benefits in cross-border reorganization. The State Administration of Taxation's announcement on some issues concerning indirect transfer of property and Enterprise income tax by Non-resident Enterprises this time (. Announcement No. 7 of 2015 by the State Administration of Taxation. Hereinafter referred to as "No. 7"
【作者单位】：北京市国家税务局国际税务管理处;
【分类号】：F812.42
【正文快照】： 随着经济全球化的发展,跨国企业在全球资源配不同情形下安全港规则的适用,对进一步完善集团内置中出现的重组业务逐渐增多。为减轻企业重组的税重组规则提出了建议。收负担,财政部、税务总局先后出台了多个文件1,对符合一定条件的集团内重组业务的企业所得税予以递一、集团内

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