【摘要】：中國(guó)經(jīng)濟(jì)自改革開(kāi)放后,長(zhǎng)時(shí)間以來(lái)維持著快速增長(zhǎng),而經(jīng)濟(jì)發(fā)展產(chǎn)生的相當(dāng)一部分紅利和財(cái)富累積到了股權(quán)等權(quán)益性資產(chǎn)中,此類(lèi)數(shù)額巨大的資本增值成為我國(guó)十分可觀的跨境稅源。根據(jù)我國(guó)《企業(yè)所得稅法》及其實(shí)施條例的一般規(guī)定,權(quán)益性投資轉(zhuǎn)讓以被投資企業(yè)所在地確認(rèn)所得來(lái)源地,故非居民企業(yè)直接轉(zhuǎn)讓我國(guó)居民企業(yè)股權(quán)會(huì)被征稅所得稅,而間接轉(zhuǎn)讓中國(guó)居民企業(yè)股權(quán)則無(wú)需繳納所得稅。一些境外納稅人為了避稅,將直接轉(zhuǎn)讓我國(guó)居民企業(yè)股權(quán)的交易包裝成間接轉(zhuǎn)讓我國(guó)居民企業(yè)股權(quán)的交易,以此來(lái)規(guī)避交納中國(guó)企業(yè)所得稅的義務(wù)。而針對(duì)非居民企業(yè)利用間接轉(zhuǎn)讓股權(quán)方式避稅的這一問(wèn)題,原本國(guó)家稅務(wù)總局在2009年底出臺(tái)過(guò)698號(hào)文《關(guān)于加強(qiáng)非居民企業(yè)股權(quán)轉(zhuǎn)讓所得企業(yè)所得稅管理的通知》,該文件中提出了相應(yīng)的反避稅辦法。之后,我國(guó)稅務(wù)機(jī)關(guān)依據(jù)上述文件及其他一般反避稅條款發(fā)起了一系列此類(lèi)案件的調(diào)查和調(diào)整工作,并獲得了一些成果。但是,隨著經(jīng)濟(jì)社會(huì)的進(jìn)一步發(fā)展,上述文件的條款已難以滿足跨境稅源管理的相關(guān)需求。因此在總結(jié)以往的經(jīng)驗(yàn)和問(wèn)題的基礎(chǔ)上,國(guó)稅總局在2015年伊始出臺(tái)了新的7號(hào)公告《關(guān)于非居民企業(yè)間接轉(zhuǎn)讓財(cái)產(chǎn)企業(yè)所得稅若干問(wèn)題的公告》,該公告不用于以往,對(duì)間接轉(zhuǎn)讓股權(quán)交易所適用一般反避稅規(guī)則的范圍、“合理商業(yè)目的”的判斷、納稅義務(wù)及措施、法律責(zé)任與后果等都作出了明晰的規(guī)定。該公告的出臺(tái)加強(qiáng)了相關(guān)跨境稅源管理力度、打擊了跨境逃避稅的同時(shí),增強(qiáng)了非居民企業(yè)間接股權(quán)轉(zhuǎn)讓管理規(guī)定的確定性以及可操作性。但由于該文件出臺(tái)時(shí)間尚新,理論研究并不豐富。本文意圖通過(guò)對(duì)非居民企業(yè)通過(guò)間接股權(quán)轉(zhuǎn)讓避稅的可行性與相關(guān)實(shí)例予以剖析,并借鑒國(guó)際在該領(lǐng)域的立法、司法及稅務(wù)實(shí)踐,厘清并明確非居民企業(yè)間接股權(quán)轉(zhuǎn)讓管理的應(yīng)有立場(chǎng)、方法與規(guī)則,對(duì)我國(guó)相關(guān)稅制進(jìn)行評(píng)述并提出相應(yīng)完善建議,以期對(duì)我國(guó)未來(lái)該領(lǐng)域的管理工作有所裨益。除導(dǎo)論和結(jié)語(yǔ)外,本文一共分為三章:第一章首先闡述了非居民企業(yè)間接股權(quán)轉(zhuǎn)讓的概念與實(shí)質(zhì),厘清非居民企業(yè)間接股權(quán)轉(zhuǎn)讓行為與避稅行為兩者關(guān)系,在此基礎(chǔ)上對(duì)利用“避稅港”設(shè)立基地公司的非居民企業(yè)間接股權(quán)轉(zhuǎn)讓的避稅安排的可行性與實(shí)例進(jìn)行分析,為后文探究非居民企業(yè)間接股權(quán)轉(zhuǎn)讓管理規(guī)制進(jìn)行鋪墊。第二章對(duì)國(guó)際間非居民企業(yè)間接股權(quán)轉(zhuǎn)讓的管理規(guī)則予以探究,具體論述了各國(guó)借鑒國(guó)際特殊反避稅規(guī)則以及利用一般反避稅規(guī)則管理非居民企業(yè)間接股權(quán)轉(zhuǎn)讓的立法、司法與稅務(wù)實(shí)踐,并針對(duì)該類(lèi)實(shí)踐進(jìn)行分析評(píng)價(jià),為下文對(duì)我國(guó)非居民企業(yè)間接股權(quán)轉(zhuǎn)讓稅制的分析打下基礎(chǔ)。第三章首先對(duì)我國(guó)關(guān)于非居民間接股權(quán)轉(zhuǎn)讓的最新稅制規(guī)定予以評(píng)述,并對(duì)其中最重要的7號(hào)公告中“合理商業(yè)目的”的判斷以及相關(guān)措施與責(zé)任進(jìn)行深度探析。在此之上指出我國(guó)非居民間接股權(quán)轉(zhuǎn)讓規(guī)制仍存在的其他理論以及實(shí)踐層面上的問(wèn)題,并針對(duì)這些問(wèn)題提出相應(yīng)的完善建議。
[Abstract]:Since the reform and opening-up of the Chinese economy, the rapid growth has been maintained for a long time, and a considerable part of the dividends and wealth generated by the economic development are accumulated in the equity and other equity assets, and the huge capital appreciation has become a significant cross-border tax source in our country. According to the general provisions of the Enterprise Income Tax Law of our country and its implementing regulations, the transfer of the equity investment is confirmed by the location of the invested enterprise, so the non-resident enterprise directly transfers the equity of the Chinese residents to the income tax, The indirect transfer of the equity of Chinese residents does not require the payment of income tax. In order to avoid the obligation to pay the income tax of Chinese enterprises, some overseas taxpayers, in order to avoid the tax, will directly transfer the transactions of the stock rights of the Chinese residents to the indirect transfer of the equity of the Chinese residents. In the end of 2009, the State Administration of Taxation put forward the corresponding anti-tax avoidance scheme for non-resident enterprises to use the indirect transfer equity method to avoid the tax avoidance. The tax authorities of our country, following the above-mentioned documents and other general anti-tax-avoidance provisions, have launched a series of investigations and adjustments in such cases and have achieved some results. However, with the further development of the economy and society, the provisions of the above-mentioned documents have been difficult to meet the relevant requirements of cross-border tax source management. Therefore, on the basis of summarizing the past experience and problems, the General Administration of State Tax issued a new Notice on the Issues of Indirect Transfer of Property Enterprise Income Tax on Non-resident Enterprises at the beginning of 2015. The announcement is not used in the past. The scope of the application of the general anti-tax avoidance rules, the judgment of the 鈥渞easonable commercial purpose鈥，

本文編號(hào)：2375546