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Research On The Anti-tax Avoidance Legal Issues Of Indirect Equity Transfer Of Non-resident Enterprises In My Country

Posted on:2022-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:D L HeFull Text:PDF
GTID:2516306524954219Subject:legal
Abstract/Summary:PDF Full Text Request
With the development of China's economy,the activities of equity transfer transactions between enterprises have become relatively frequent.In order to obtain maximum corporate benefits,some non-resident enterprises choose to avoid paying relevant income taxes and change the form of direct equity transfer to indirect The main purpose of the transfer is to avoid the obligation to pay corporate income tax in my country to achieve the purpose of tax avoidance.Due to the imperfect laws of our country,there are problems in the collection and management of indirect equity transfers in practice.The first chapter of this article briefly introduces the definition of relevant concepts in the transfer of equity by non-resident enterprises through indirect transfer,and introduces the relevant anti-tax avoidance laws and regulations and specific implementation measures formulated by my country for this behavior.The second chapter mainly points out that my country's current laws and regulations concerning anti-avoidance measures are imperfect,as well as the problems encountered by tax authorities in the practice of tax collection and management.The third chapter introduces the relevant regulations and systems of anti-tax avoidance in some countries and my country's Taiwan region.On the basis of this,the author has encountered some legal systems and practices in the process of indirect equity transfer of non-resident enterprises in my country.Analysis and research are carried out on the problems,and the following suggestions are put forward:In terms of legislation,the core is to improve the relevant legal system and build a unified tax law system.This article proposes to revise the "Corporate Income Tax Law of the People's Republic of China" by sorting out the anti-avoidance documents of some relevant laws and regulations,and to formulate a new chapter and add it to the "Corporate Income Tax Law of the People's Republic of China" through sorting out other regulations related to anti-avoidance.,In order to achieve the goal of unifying the anti-tax avoidance legal system related to the indirect transfer of non-resident enterprise equity.With regard to the identification of "reasonable business purposes",it is recommended to add subjective elements for judging reasonable business purposes,combining subjective and objective judgments.At the same time,the overall judgment rule is implemented.Regarding the automatic declaration of tax collection management,it is recommended to add corresponding “punishment regulations” in addition to the relevant regulations of Announcement 7,so as to encourage relevant reporting companies to consciously fulfill their reporting obligations.Regarding the acquisition of non-resident tax avoidance information in tax collection and management,in view of the current imperfect domestic information sharing mechanism and the shortcomings of the international sharing information mechanism,it is recommended to establish a multisectoral information exchange platform in the country to strengthen cooperation and improve the information sharing mechanism.
Keywords/Search Tags:non-resident enterprise equity transfer, indirect transfer, tax avoidance, anti-tax avoidanc
PDF Full Text Request
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