The Research On Income Tax And Anti-tax Avoidance Of Company Equity Transfer

There are specific provisions on the levy object of income tax of company equity transfer;however,in practice,the actual object of company equity transfer is made not the same as the formal object of company equity transfer through tax planning by taxpayer.By introducing the substantive taxation principle,the actual taxable income is confirmed,and it is understood that the substantive taxation principle is the complement of substantive taxation principle and that the substantive taxation principle should be applied from legal and economic perspective.The core of anti-tax avoidance of company equity transfer is to find the real legal fact of company equity transfer and combine it with tax law."Not having the reasonable business purpose" is set as the key component of confirming tax avoidance in our laws and regulations,but "Not having the reasonable business purpose" is characteristic of subjective and always be thought from economic perspective.From a practical point of view,judging from legal fact should be set as the key component accompanied by "Not having the reasonable business purpose".Equity transfer and assets transfer are intrinsic different.However,the taxpayer maybe does equity-type assets transfer for getting tax benefit.The tax authority should distinguish between equity transfer and assets transfer through the actual content equity transfer contract and the price of equity transfer.In regard to tax avoidance of indirect equity transfer by non-resident enterprises,besides perfecting the laws and regulations about the exchange of tax information and making them be in line with international standards,improving the exchange technology of tax information and the talent reserves are also needed.In the anti-tax avoidance procedure,tax authority should assume the burden of proof both in the investigation phase and dispute resolution phase,whatever from the standpoint of maintaining the unity of anti-avoidance procedure or of the theory of tax law.The ultimate purpose of the establishment of anti-avoidance system is to realize the tax levy.When tax authority does tax supplement,it should synthetically consider the elements of the size of tax amount,the degree of subjective fault,the punishment probability and etc.The taxpayer faces not only the tax supplement,but also the interests and the late fees.Since the interests and the late fees are different in nature,their beginning time of calculating is different.