摘要
随着股权转让增值收入成为境外投资者越来越重要的投资回报,非居民企业通过预设特别股权架构进行间接股权转让,以逃避与该项投资收益相关税收的现象更加普遍,我国税法也在逐渐增加相关的反避税规定。对于这一现象及其后果,我国不能简单机械地增加税法条款,而应该弄清问题本质,标本兼治。为此,本文试通过对此类避税安排的实例分析,提出我国非居民企业间接股权转让反避税规范中存在的问题,借鉴国际立法与实践经验,提出完善建议,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助益。
Since gains from equity transferring becomes an increasingly important source of return for foreign investors, it is increasingly common for nonresident companies to arrange a special equity structure for transferring indirect equity and avoiding the taxes related to gains from such investment. China has responded with more anti-tax avoidance laws and regulations. However, China should not simply add the tax provisions, but should also ascertain its essence and address its root causes. Therefore, through analysis of cases of such tax avoidance operations, this article tries to identify problems existing in Chinese anti-tax avoidance regulations on indirect equity transferring within non-resident companies. By referencing to international legislations and best practices, the article puts forward recommendations to help anti-tax avoidance in the area of indirect equity transferring within Chinese non-resident companies.
出处
《中国注册会计师》
北大核心
2016年第7期120-123,3,共5页
The Chinese Certified Public Accountant
