摘要
股权式资产转让是以股权交易形式进行的资产转让。对于房地产和无形资产,两种交易方式的税收负担存在较大差异,以股权方式交易可以实现显著的避税效果。股权式资产转让的避税行为中,企业的资产结构一般比较单一,业务相对简单,股权转让价格取决于资产价格,且股权通常全部转让。这不仅造成了国家税收的流失,还使土地管理相关法规虚化。我国的相关税法历经多次变化,但仍需改进。首先应从立法层面明确股权式资产转让的界定;其次应构建反避税的多部门联动机制。
The equity-type assets transfer refers to the assets transfer in the form of equity transfer. For real estate and intangible assets, there is a big difference on tax burden between the two types of transactions. And the way of equity trading can result in significant tax avoidance effect. The enterprises that achieve tax avoidance by assets transfer in the form of equity transfer usually have some characteristics, such as single assets structure, relatively simple business and the equity transfer price decided by asset prices. In addition, these enterprises usually transfer their equity totally. This kind of tax avoidance behavior not only results in the loss of state tax revenue, but also makes the land management laws and regulations blur. Although the tax laws of China have changed several times, they still need to be improved. The paper argues that what to do firstly is to define the equity-type assets transfer clearly at the legislative level, and then to build a multi-sector linkage mechanism of the anti-tax avoidance.
出处
《税务研究》
CSSCI
北大核心
2013年第10期42-46,共5页
基金
天津社科基金项目TJYY12-016的阶段性研究成果
关键词
股权转让
资产转让
避税
反避税
Equity transfer
Asset transfer
Tax avoidance
Anti-tax avoidance
