Analysis On Taxation Case Of Indirect Equity Transfer Of Non-resident Enterprises

International tax avoidance is the focus of tax regulation in various countries,but tax avoidance cases related to indirect equity transfer tax of non-resident enterprises are still emerging.Non-resident companies evade tax regulation by registering "offshore companies" in "tax havens" and using equity structures.This means of tax avoidance not only violates the principle of tax fairness,but also erodes our tax base and infringes our tax sovereignty.To this end,China actively learn from the legislative experience of foreign countries,and constantly improve the anti-tax avoidance legal system.According to the provisions of the current tax law,the application of anti-tax avoidance legal norms mainly depends on the determination of "reasonable commercial purpose" and "economic substance principle".The case of the children’s investment master fund is a case in point.The problem of international tax avoidance reflected in the case has emerged frequently in tax practice.Based on this,the author will discuss the issue of international tax avoidance in detail through the case of "children’s investment main fund".In the introduction,this paper mainly introduces the background,legislative status and tax dilemma of indirect equity transfer taxation of non-resident enterprises.In the first part,the basic facts of the case are briefly stated.Then,the relevant judgments of the court are summarized.Finally,the three main disputes between the two sides are summarized.The second part,with the focus of the dispute reflected in this case as the main line,first elaborates the basic concepts,characteristics and identification criteria of the constituent elements of anti-tax avoidance clauses;secondly,it makes a deep analysis of the loopholes and limitations of legal norms;finally,it points out the focus of the dispute between tax enterprises and tax enterprises through the discussion of the children’s investment main fund case.The third part,in view of the non-resident enterprise indirect equity transfer tax problems,on the basis of discussion and analysis,the corresponding countermeasures and suggestions are put forward to provide reference for improving China’s anti-tax avoidance legal system.