The Research On China’s Anti-tax Avoidance Of Non-resident Enterprises Indirect Equity Transfer

Under the background of the continuous advancement of economic globalization,cross-border commercial activities have become more frequent,the frequency of capital flow between the world has been accelerating,and the corresponding scale has gradually expanded.Equity transfer has become one of the main ways for capital to flow internationally.In order to maximize the benefits of equity transfer,multinational corporations often seek tax avoidance space by constructing a complex and diverse shareholding structure.The indirect equity transfer of non-resident enterprises has become the hardest hit area for cross-border equity transfer tax avoidance because of its hidden nature and difficulty in supervision.In order to strengthen the supervision of cross-border tax sources,and to deal with the problem of tax avoidance by non-resident enterprises through indirect equity transfer,China has introduced a series of anti-tax avoidance policies and regulations,which has greatly strengthened the supervision of indirect equity transfer of non-resident enterprises and also gives guidance on administrative handling and judicial decisions in such cases.However,administrative anti-tax avoidance is in a dominant position in the handling of tax cases.A large number of laws and regulations are issued and explained by the tax authorities.The judicial authorities use administrative regulations as the legal basis for the judgment,and the amount involved is often huge,which is triggered in specific tax cases.A big controversy.Especially in the context of China’s clear implementation of the "legal principle of taxation",how to protect the legitimate rights and interests of cross-border taxpayers while safeguarding China’s tax rights and interests is urgently needed to be resolved.This paper mainly uses case analysis and literature research.Firstly,it expounds the related concepts of indirect equity transfer of non-resident enterprises,the mechanism of tax avoidance and the theoretical basis of anti-tax avoidance.Secondly,based on the elaboration of relevant basic theories and the combing of relevant anti-tax avoidance policies,from the "legislative-enforcement-judicial" Analyze the problem from all angles,sum up the problems of five anti-tax avoidance policies in tax practice in China;once again,study the case of classic tax administrative litigation against indirect equity transfer of non-resident enterprises in China,and draw case inspiration;finally,it comes to the conclusion that tax authorities should exercise the right of tax adjustment modestly while strengthening the anti-tax avoidance work of indirect equity transfer and can withstand judicial examination.From this point of view,it puts forward specific policy suggestions from three aspects: improving the anti-tax avoidance legislation,improving the anti-tax avoidance levy and control system and strengthening the anti-tax avoidance judicial capacity.