摘要
我国现行法律条文对金融服务、增值税应税行为等进行了列举式说明,然而实务中对应税行为中贷款服务的认定仍存在争议。作为权益类投资产品,以融资人的股东承诺回购作为增信措施。从投资协议双方意思表示的角度,基于对合同条款的理解、增信措施的有无等结合商业习惯,分析当事人双方的意思表示。从交易外观的角度,对于合同中约定为股权投资,且未明确承诺到期本金可全部收回的投资收益的私募股权投资,若已完成了股权变更登记,对于其之后发生的股权回购行为,税务机关一般不应当对其征收增值税。相关部门需要对现有文件的相关内容进行补充,以解决现行法律条文对于保本性定义不清等问题,避免出现税源遗漏或不合理征税。
China’s current legal provisions enumerate financial services,value-added taxable behavior,etc.,but there are still disputes on the identification of loan services in taxable behavior in practice.As an equity investment product,the promise of the shareholders of the financier to buy back is taken as a credit enhancement measure.From the perspective of meaning expression of both parties in the investment agreement,and based on the understanding of the contract terms,the existence of credit enhancement measures and other business practices,this paper analyzes declaration of intention of both parties.In terms of transaction appearance,as for the private equity investment which is agreed as equity investment in the contract and does not explicitly promise that the due principal can be fully recovered,if the restriction of equity change has been completed,the tax authorities should not levy value-added tax on the subsequent equity buyback.Relevant departments need to supplement the related parts of the existing documents so as to solve the problem of inadequate definition of capital preservation in current legal provisions and avoid the omission of tax sources or unreasonable taxation.
作者
汤沛佑
TANG Peiyou(East China University of Political Science and Law,Shanghai 200042,China)
出处
《山西财政税务专科学校学报》
2021年第1期17-23,共7页
Journal of Shanxi Finance & Taxation College
关键词
私募股权
回购
保本性收益
增值税
private equity
buy-back
capital preservation
Value-Added Tax
