我國非居民企業(yè)間接轉讓股權的征稅權研究
發(fā)布時間：2019-04-27 11:27
【摘要】：非居民企業(yè)間接轉讓股權是當今國際稅收領域的一個熱點問題，且飽受各方爭議。近年來，由于非居民企業(yè)的跨國投資活動越來越普遍，其股權轉讓增值收入則成為境外投資者越來越重要的投資回報。在復雜的國際投資事物中，投資者往往出于考慮國與國之間的稅收問題，因此間接轉讓股權模式被越來越多的非居民企業(yè)采用。目前，我國已經(jīng)出臺關于非居民企業(yè)間接轉讓股權方面的法規(guī)文件，并規(guī)定對非居民企業(yè)的股權轉讓所得實施源泉扣繳，以確保非居民企業(yè)所得稅款能夠順利完整入庫。然而，針對非居民企業(yè)通過境外中間控股公司間接轉讓股權的現(xiàn)象，我國稅務機關通常判定其濫用組織形式，缺乏合理商業(yè)目的說明，即按照“經(jīng)濟重于形式”原則重新認定該所得為來源于我國的收入，對該股權轉讓所得征收企業(yè)所得稅。 通過對我國征管現(xiàn)狀的分析，發(fā)現(xiàn)我國側重對經(jīng)濟實質原則的介紹，并直接運用于稅務實踐當中，而缺乏從實際案例中來把握實質課稅原則的運用；在判定非居民企業(yè)是否具有合理商業(yè)目的方面，我國欠缺可實際操作的稅收法規(guī)，通過對我國企業(yè)所得稅法、一般反避稅條款及相關法規(guī)文件的研究，，我國均未明確規(guī)定合理商業(yè)目的的判定標準及原則；正由于上述問題，關于非居民企業(yè)間接轉讓股權征稅權存有諸多爭議，主要表現(xiàn)在法理基礎脆弱和合理商業(yè)目的認定兩方面；因此，我們更應該從法理角度重新審核中間控股公司的法律形式和合理商業(yè)目的，結合具體案例具體分析的原則，從個案的異同中提煉出普遍的適用法則，公平公正地實現(xiàn)我國的稅收管轄權。本文通過對國內經(jīng)典間接轉讓股權的案例比較評析，借鑒國際立法與實踐經(jīng)驗，從而得出一些針對我國非居民企業(yè)間接轉讓股權有意義的啟示，以期對未來我國非居民企業(yè)間接股權轉讓的反避稅工作有所幫助。
[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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
本文編號：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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
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