Research Of The Income Tax System About Non-resident Enterprise Transferring The Equity In Our Country

With the development of economic globalization, cross-border capital flowscharacterized by equity transfer is more and more, the resulting tax-related problem isincreasingly prominent. Due to the strong concealment of the non-resident enterprise equitytransfer, difficult to control, has been the difficulty of international tax management in ourcountry, such problems also caused the wide attention of academia and practice. In this paper,using literature study, comparative research, historical analysis, case analysis, based on thepast the research of scholars, comb a non-resident enterprise equity transfer income taxsystem, and find the problems and difficulties, put forward optimization Suggestions. Thesmooth progress of the study to a non-resident enterprise equity transfer anti-avoidancecontribute to the work, to promote the tax source.This paper is divided into five parts. The first part includes the research background,purpose and significance, reviews the research status at home and abroad and the evaluation.In our country for a non-resident enterprise equity transfer income tax problems of researchand practice have yet to mature, and the improvement of the large space. The anti taxavoidance of foreign equity method, though different from indirect non-resident enterpriseequity transfer in our country, but have in common. With reference to the United Stateslegislation experience, can improve the system of our country’s relevant regulations. Thesecond part of a non-resident enterprise clear, the concept of the equity transfer, is introducedto the transfer of equity income tax legal basis and avoid a non-resident enterprise equitytransfer tax theoretical basis. Third part combed, parse a non-resident enterprise in ourcountry before and after the unification of equity transfer policy laws and regulations, anoverview of the international tax treaty contents in our country. The fourth part points outexisting problems and difficulties in the system, including national policies and regulations inthe taxation problems, generation of ownership dispute without make clear a regulation, therules of the stock transfer cost is imperfect, definition of equity transfer, the lack of basis,equity transfer of foreign currency conversion rules are not clear; Collection problem:collection the information asymmetry, withholding system difficult to implement, the fairvalue of the equity transfer income is difficult to determine and international tax coordination problems and difficulties. Last part for the above problems and problems put forwardreasonable Suggestions, including tax policy, build unified non-resident enterprise equitytransfer tax law system, further clarify ownership entity, equity transfer, shall be theagreement effective date, and improve the force commercial judgment criteria; Perfect anon-resident enterprise equity transfer income tax collection and management system,improve the non-resident enterprise tax information supervision mechanism, giving full playto the advantages of three block mechanism, make full use of the mediation assessmentmechanism and improve the international tax personnel training mechanism; Perfect therelevant provisions of the tax treaty, strengthen information exchange and international taxcooperation.Our country has formed a set of relatively complete a non-resident enterprise equitytransfer income tax system, but there are still many problems and deficiencies, which we needto summarize practical experience, on the basis of the original system, constantly improve thesystem of related regulations make it increasingly mature. In view of the statute law isdifficult to cover all of the cases in practice, thoroughly solve the non-resident enterprisestransfer of residents in our country enterprise income tax problem, must be combined with thespecific circumstances. Through summarizing, combing non-enterprise equity transfer of allkinds of cases, form the uniform standard of this kind of problem, this contributed to theprogress of the system itself. Also express a non-resident enterprise equity transfer legislationwill continue to keep this line of thinking.