本文選題：協(xié)議控制模式終止 + 所得稅��； 參考：《浙江大學(xué)》2017年碩士論文

【摘要】：協(xié)議控制模式是指境外上市實(shí)體通過協(xié)議的方式對(duì)境內(nèi)運(yùn)營(yíng)實(shí)體實(shí)現(xiàn)控制,并最終將境內(nèi)運(yùn)營(yíng)實(shí)體的報(bào)表并入境外上市主體的一種組織形式。協(xié)議控制模式廣泛運(yùn)用的根源是企業(yè)融資、外資投資需求與法律、政策監(jiān)管之間的矛盾。協(xié)議控制促進(jìn)了互聯(lián)網(wǎng)產(chǎn)業(yè)的繁榮,但由于監(jiān)管政策尚未明朗、中概股估值較低并承受做空危機(jī)、國(guó)內(nèi)資本市場(chǎng)環(huán)境改善等原因?qū)е麓罅坎捎脜f(xié)議控制模式在境外上市企業(yè)試圖或已經(jīng)進(jìn)行私有化退市并回歸境內(nèi)資本市場(chǎng)。在這種背景下,終止協(xié)議控制作為回歸境內(nèi)資本市場(chǎng)的必經(jīng)步驟,在這一過程中的所得稅問題越發(fā)凸顯。根據(jù)協(xié)議控制模式的主體,可分為境內(nèi)經(jīng)營(yíng)實(shí)體及其股東、WFOE及其股東、WFOE股東之股東三個(gè)層次。在境內(nèi)經(jīng)營(yíng)實(shí)體及其股東這一層次中,本文探討了名義股東和實(shí)際股東身份轉(zhuǎn)換的稅務(wù)征收分析、關(guān)聯(lián)交易轉(zhuǎn)移利潤(rùn)的納稅調(diào)整問題以及重組中的監(jiān)管現(xiàn)狀;在WFOE及其股東這一層次,分析了收到境內(nèi)經(jīng)營(yíng)實(shí)體名義股東補(bǔ)償?shù)亩悇?wù)征收、WFOE及其境外股東身份對(duì)納稅的影響以及涉外重組中特殊性稅務(wù)處理的監(jiān)管現(xiàn)狀;在WFOE股東之股東這一層次主要關(guān)注間接轉(zhuǎn)讓W(xué)FOE中穿透原則的適用。從上述所得稅監(jiān)管現(xiàn)狀中總結(jié)出了若干稅收監(jiān)管的缺陷,并分析了存在這些問題的內(nèi)在原因,這些原因可以歸納為:協(xié)議控制模式的結(jié)構(gòu)復(fù)雜、法律地位不明確、涉稅信息獲取困難、稅法處理難度較大以及國(guó)際合作不足等。針對(duì)這些問題,本文提出了一些合理化建議,以實(shí)現(xiàn)完善對(duì)協(xié)議控制模式終止過程中所得稅監(jiān)管的目的。
[Abstract]:Agreement control mode is an organizational form in which the offshore listed entity controls the domestic operating entity by agreement and finally merges the statements of the domestic operating entity into the overseas listed entity. The root of the widespread application of the agreement control model is the contradiction between enterprise financing, foreign investment demand, law and policy supervision. The agreement controls contributed to the boom in the Internet industry, but because regulatory policy is unclear, Chinese stocks are undervalued and bear the brunt of the short-selling crisis. Due to the improvement of domestic capital market environment, a large number of foreign listed enterprises try or have been privatized to delist and return to the domestic capital market. In this context, termination of agreement control as a necessary step to return to the domestic capital market, in the process of income tax issues become increasingly prominent. According to the main body of the agreement control mode, it can be divided into three levels: domestic operating entity and its shareholders, WFOE and its shareholders. At the level of domestic business entity and its shareholders, this paper discusses the tax collection and analysis of the transformation of the identity of nominal and actual shareholders, the tax adjustment of the transfer profits of related party transactions, and the current situation of supervision in the reorganization; At the level of WFOE and its shareholders, this paper analyzes the influence of WFOE and its overseas shareholder status on tax payment and the supervision status quo of special tax treatment in foreign reorganization. At the level of shareholders of WFOE shareholders, the application of the penetration principle in indirect transfer of WFOE is mainly concerned. This paper sums up some defects of tax supervision from the present situation of income tax supervision, and analyzes the internal reasons for these problems. These reasons can be summarized as follows: the structure of agreement control mode is complex, the legal status is not clear, It is difficult to obtain tax information, difficult to deal with tax law and insufficient international cooperation. Aiming at these problems, this paper puts forward some reasonable suggestions to realize the purpose of perfecting the income tax supervision during the termination of the agreement control mode.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D923.6;D922.22

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