The Study On The Legal Problems Of Anti-tax Avoidance In Indirect Transfer Of Equity Of Non-resident Enterprises

In recent years,with the continuous deepening of China's opening to the outside world,the economy has continued to grow,and cross-border tax sources have increased tremendously.Under this background,some companies have begun to test frantically on the edge of the law,which to achieve the purpose of tax avoidance has attracted the attention of relevant personnel in the tax field.How to issue tax avoidance in this context has become a hot spot.The State Administration of Taxation issued Announcement No.7 in 2015 to curb the phenomenon of non-resident companies achieving tax avoidance through indirect equity transfer.Although the antiavoidance capabilities of China's tax authorities are constantly increasing,the ways in which non-resident companies transfer equity to avoid taxes are becoming more secretive and diversified.In this context,the anti-avoidance itinerary of our tax authorities has a long way to go,and we need to constantly improve the antiavoidance legal system.This paper mainly contains five modules.The first module is the introduction part,which mainly briefly elaborates the research background and significance of the indirect equity transfer anti-avoidance problem of non-resident enterprises,the relevant arguments of well-known scholars at home and abroad,and the author's simple comments on these arguments.Therefore,there is still room for research in thefield of anti-tax avoidance.The second module is based on a simplified typical antiavoidance case,through which the common mode of indirect equity transfer of nonresident companies can be summarized.Through a legal analysis of the case,it can be found that the controversial focus of the case is whether the indirect equity transfer in the case has a reasonable commercial purpose,and it is also an important issue to discuss whether the indirect equity transfer of the intermediate holding company has a reasonable commercial purpose.The third module mainly analyzes the indirect equity transfer of non-resident enterprises at the legal level.In this module,some concepts of non-resident companies,indirect equity transfer of non-resident companies and common modes of indirect equity transfer are expounded.After that,I introduced several common tax principles,and finally wrote the most commonly used tax laws and regulations in China,as well as drawing on foreign positive experience.The fourth module is mainly to summarize the problems that appear in the second and third modules,that is,the current tax law system in China is not perfect,such as how to define a reasonable business purpose is not clear enough,the tax authority in a certain To some extent,there are problems such as insufficient anti-avoidance capabilities.The fifth module is a comprehensive view of the whole article after an overview.The main writing ideas are from macro to micro,from substantive law to procedural law,from the formulation of the entire laws and regulations to the agencies in the implementation process.Through a series of suggestions,I hope to give tax authorities a little new thinking.