我国非居民企业间接转让股权的征税权研究
发布时间：2019-04-27 11:27
【摘要】：非居民企业间接转让股权是当今国际税收领域的一个热点问题，且饱受各方争议。近年来，由于非居民企业的跨国投资活动越来越普遍，其股权转让增值收入则成为境外投资者越来越重要的投资回报。在复杂的国际投资事物中，投资者往往出于考虑国与国之间的税收问题，因此间接转让股权模式被越来越多的非居民企业采用。目前，我国已经出台关于非居民企业间接转让股权方面的法规文件，并规定对非居民企业的股权转让所得实施源泉扣缴，以确保非居民企业所得税款能够顺利完整入库。然而，针对非居民企业通过境外中间控股公司间接转让股权的现象，我国税务机关通常判定其滥用组织形式，缺乏合理商业目的说明，即按照“经济重于形式”原则重新认定该所得为来源于我国的收入，对该股权转让所得征收企业所得税。 通过对我国征管现状的分析，发现我国侧重对经济实质原则的介绍，并直接运用于税务实践当中，而缺乏从实际案例中来把握实质课税原则的运用；在判定非居民企业是否具有合理商业目的方面，我国欠缺可实际操作的税收法规，通过对我国企业所得税法、一般反避税条款及相关法规文件的研究，，我国均未明确规定合理商业目的的判定标准及原则；正由于上述问题，关于非居民企业间接转让股权征税权存有诸多争议，主要表现在法理基础脆弱和合理商业目的认定两方面；因此，我们更应该从法理角度重新审核中间控股公司的法律形式和合理商业目的，结合具体案例具体分析的原则，从个案的异同中提炼出普遍的适用法则，公平公正地实现我国的税收管辖权。本文通过对国内经典间接转让股权的案例比较评析，借鉴国际立法与实践经验，从而得出一些针对我国非居民企业间接转让股权有意义的启示，以期对未来我国非居民企业间接股权转让的反避税工作有所帮助。
[Abstract]:Indirect transfer of equity by non-resident enterprises is a hot issue in the field of international taxation, and has been controversial by all parties. In recent years, as the cross-border investment activities of non-resident enterprises become more and more common, the value-added income of equity transfer becomes more and more important for foreign investors. In the complex international investment, the indirect transfer of equity is adopted by more and more non-resident enterprises for the sake of considering the taxation between countries. At present, China has issued laws and regulations on the indirect transfer of equity rights of non-resident enterprises, and stipulated that the source of income from the transfer of shares in non-resident enterprises should be withheld in order to ensure that the income tax of non-resident enterprises can be stored smoothly and completely. However, in view of the indirect transfer of shares by non-resident enterprises through overseas intermediate holding companies, the tax authorities of our country usually decide that they abuse their organizational forms and lack reasonable commercial purposes. That is to say, according to the principle of "economy is more important than form", the income is redefined as income from our country, and enterprise income tax is levied on the income from the transfer of shares. Through the analysis of the current situation of collection and management in China, it is found that our country emphasizes on the introduction of the principle of economic essence and directly applies it to the practice of taxation, but lacks the application of the principle of substantive taxation from the actual cases. In determining whether a non-resident enterprise has a reasonable commercial purpose, China lacks practical tax laws and regulations. Through the study of the income tax law, general anti-tax avoidance clauses and related legal documents of Chinese enterprises, China has not clearly stipulated the criteria and principles for the determination of reasonable commercial purposes; As a result of the above-mentioned problems, there are many disputes about the indirect transfer of taxation rights of non-resident enterprises, mainly in two aspects: weak legal basis and reasonable commercial purpose. Therefore, we should re-examine the legal form and reasonable business purpose of the intermediate holding company from the legal point of view, combine the principle of specific case analysis, and extract the general applicable law from the similarities and differences of the case. Realize the tax jurisdiction of our country fairly and impartially. Based on the comparative analysis of domestic classic cases of indirect transfer of equity, drawing lessons from international legislation and practical experience, this paper draws some meaningful enlightenment on indirect transfer of equity in non-resident enterprises in China. In order to the future of China's non-resident enterprises indirect equity transfer of anti-tax avoidance work is helpful.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2466940
[Abstract]:Indirect transfer of equity by non-resident enterprises is a hot issue in the field of international taxation, and has been controversial by all parties. In recent years, as the cross-border investment activities of non-resident enterprises become more and more common, the value-added income of equity transfer becomes more and more important for foreign investors. In the complex international investment, the indirect transfer of equity is adopted by more and more non-resident enterprises for the sake of considering the taxation between countries. At present, China has issued laws and regulations on the indirect transfer of equity rights of non-resident enterprises, and stipulated that the source of income from the transfer of shares in non-resident enterprises should be withheld in order to ensure that the income tax of non-resident enterprises can be stored smoothly and completely. However, in view of the indirect transfer of shares by non-resident enterprises through overseas intermediate holding companies, the tax authorities of our country usually decide that they abuse their organizational forms and lack reasonable commercial purposes. That is to say, according to the principle of "economy is more important than form", the income is redefined as income from our country, and enterprise income tax is levied on the income from the transfer of shares. Through the analysis of the current situation of collection and management in China, it is found that our country emphasizes on the introduction of the principle of economic essence and directly applies it to the practice of taxation, but lacks the application of the principle of substantive taxation from the actual cases. In determining whether a non-resident enterprise has a reasonable commercial purpose, China lacks practical tax laws and regulations. Through the study of the income tax law, general anti-tax avoidance clauses and related legal documents of Chinese enterprises, China has not clearly stipulated the criteria and principles for the determination of reasonable commercial purposes; As a result of the above-mentioned problems, there are many disputes about the indirect transfer of taxation rights of non-resident enterprises, mainly in two aspects: weak legal basis and reasonable commercial purpose. Therefore, we should re-examine the legal form and reasonable business purpose of the intermediate holding company from the legal point of view, combine the principle of specific case analysis, and extract the general applicable law from the similarities and differences of the case. Realize the tax jurisdiction of our country fairly and impartially. Based on the comparative analysis of domestic classic cases of indirect transfer of equity, drawing lessons from international legislation and practical experience, this paper draws some meaningful enlightenment on indirect transfer of equity in non-resident enterprises in China. In order to the future of China's non-resident enterprises indirect equity transfer of anti-tax avoidance work is helpful.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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