非居民企业间接股权转让反避税法律问题研究

发布时间：2018-07-06 16:08

本文选题：非居民企业 + 间接股权转让　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：近年来,税收领域充斥着一个饱受争议的热点问题,即非居民企业间接股权转让问题。随着国际投资越来越普遍,企业在不断寻找法律的边缘性地带。根据我国相关法律规定,以被投资企业的所在地来确定权益性投资所得来源地。由此可知,非居民企业直接股权转让就要根据这一条款缴纳企业所得税,而间接股权转让则无相关法律规制,无需纳税,因此,间接股权转让被大量的非居民企业所采用,成为其重要的投资回报方式。为了维护国家税收主权,保障相关税款能够顺利入库,税务机关也在不断探索,我国陆续出台了一系列规范性文件,来规范对非居民企业间接股权转让的行为征税。2009年,国家税务总局的698号文首次对非居民间接股权转让行为进行规范,但是随着税收实践的发展,相关规定的弊端逐渐显现。因此,之后的几年内,税务机关不断总结以往的经验,并结合税收实务案件不断出台新的文件。分析我国征管现状,不难发现,我国欠缺可以用于实际操作的判定合理商业目的的税收法规,无论是企业所得税还是一般反避税管理办法(试行),均未规定合理商业目的的判定标准。2015年7号文的出台,虽然依然存在诸多问题,却标志着非居民企业间接股权转让反避税规定向前迈进了一大步。7号文对“合理商业目的”的认定标准作出了详细的规定,同时规定了“合理商业目的”的“黑名单”和“避风港”。7号文的出台加强了非居民跨境税源监管力度,在打击跨境避税的同时,增强了非居民企业间接股权转让的确定性及可操作性,但是依然存在法理基础较为薄弱以及合理商业目的认定标准模糊的问题。7号文作为适用时间较短的规范性文件,相关理论研究尚不丰富,因此,本文将在借鉴实践案例的基础上,着重于对7号文的分析理解,并从法理的角度分析非居民间接股权转让的可税性。同时,在借鉴国外的立法与实践经验的基础上,完善合理商业目的的判定标准。希望本文对未来我国非居民企业间接股权转让反避税工作有所裨益。
[Abstract]:In recent years, the tax area is full of a controversial hot issue, namely, the transfer of indirect shares of non-resident enterprises. With international investment becoming more and more common, enterprises are constantly looking for the edge of the law. According to the relevant laws and regulations of our country, the source of income from equity investment is determined by the location of the invested enterprise. It can be seen that direct equity transfer of non-resident enterprises should pay enterprise income tax according to this clause, while indirect equity transfer has no relevant legal regulations and no tax. Therefore, indirect equity transfer is adopted by a large number of non-resident enterprises. Become its important return on investment. In order to safeguard the national tax sovereignty and to ensure the smooth entry of the relevant taxes, the tax authorities are also constantly exploring. China has issued a series of normative documents one after another to regulate the transfer of indirect shares of non-resident enterprises. In 2009, The article No. 698 of the State Administration of Taxation regulates the transfer of indirect shares of non-residents for the first time, but with the development of tax practice, the drawbacks of the relevant regulations gradually appear. Therefore, in the following years, the tax authorities continue to sum up the past experience, and combined with the practice of tax cases issued new documents. By analyzing the current situation of collection and management in China, it is not difficult to find that our country lacks tax laws and regulations that can be used to determine reasonable commercial purposes in actual operations. Neither the corporate income tax nor the general administrative measures on anti-tax avoidance (for trial implementation) have not set a standard for determining reasonable commercial purposes. Although there are still many problems with the introduction of the 7th document in 2015, However, it marks a big step forward in the anti-tax avoidance provisions on indirect equity transfer in non-resident enterprises. Article 7 sets out in detail the criteria for the determination of "reasonable commercial purposes." At the same time, the introduction of a blacklist of "reasonable business purposes" and "safe havens" has strengthened the supervision of non-residents' cross-border tax sources, while cracking down on cross-border tax avoidance. It enhances the certainty and maneuverability of indirect equity transfer of non-resident enterprises, but there are still some problems such as weak legal basis and fuzzy standard of reasonable commercial purpose. Therefore, based on the practical cases, this paper will focus on the analysis and understanding of the seventh text, and analyze the taxability of indirect equity transfer of non-residents from the perspective of legal theory. At the same time, on the basis of foreign legislative and practical experience, perfect the judgment standard of reasonable commercial purpose. It is hoped that this paper will benefit the anti-tax avoidance work of non-resident enterprises in the future.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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