【作者】 刘颖；

【导师】 陈丽花；

【作者基本信息】 南京大学 ， 会计硕士（专业学位）， 2019， 硕士

【摘要】 我国在改革开放之后以接受股权投资等方式取得了许多海外投资,成为资本净输入国之一。国际间的资本流通在经济一体化和全球化的环境中变得更加顺畅,作为国际资本的流通方式,股权转让在带来大量资本的同时,也带来了很多税收问题,尤其是在征收非居民企业间接股权转让的企业所得税方面。由于交易的隐蔽性、税务机关与纳税人的信息不对称、涉及税款金额动辄千万,纳税人有动机、也有可能使用间接股权转让的方式进行避税,获取所谓的税收利益。因此,非居民企业间接股权转让的征税问题是当前国际税收领域的一个研究热点,也成了各国税务当局在反避税领域的一个关注焦点,对涉及到的一些法理问题、征税权判定问题、征管实务中具体政策适用和操作问题等,其中的争议也比较大。国家及各界相关人员重视该问题的原因主要有两个:一是税务机关可以征收较高的非居民企业间接股权转让税,这一税目是如今新兴的税目,有较大税收空间,税收部门通常可以从中获得巨大的单笔税额;二是非居民企业税收在我国尚处于萌芽阶段,相关的法律政策仍存在很多缺陷,税务机关对其的征收和监管有必要加强,从而最大程度上规避或减少征管风险,减少税收实务操作不一致、企业逃税漏税等现象的发生。此前,企业所得税法及其实施条例、一般反避税管理办法中仅通过合理商业目的间接主张了对非居民企业间接股权转让的征税权。直到近年来,我国出台了以国税函〔2009〕 698号和国家税务总局2015年7号公告为代表的规范性文件,非居民企业间接股权转让的征税权和相关规定才得以明确,源泉扣缴的征收方式也得以确立。在7号公告的指导下,我国税务机关遵循实质课税原则,围绕合理商业目的的判定,开展了一系列征税活动,取得了很大的成效。但在此过程中,作为基层税务工作人员,笔者深切感受到执行之困难,具体征税过程中仍有很多模糊地带亟待厘清。本文以非居民企业间接转让股权的企业所得税征管问题为研究对象,引述了国内外文献和各国税务当局、国际组织关于非居民企业间接股权转让征管问题的相关研究,重点分析了税收管辖权和实质课税理论两个确立征税权的核心问题。本文以N市实践为例,梳理了当前对非居民间接股权转让税目的企业所得税征税流程,继而穿行非居民企业间接股权转让的案例。通过对征管现状的分析,发现以N市税务局为代表的大部分我国基层税务机关当局,在落实相关政策时,侧重于对合理商业目的和经济实质判定的把握,但缺乏整体观和系统观,较为生硬和片面,造成很多问题只能诉诸于税企协调。而配套政策的缺陷、信息共享和国际协调机制的缺乏、和人力智力等因素的限制,导致征税过程中被动地位明显,且执法风险较大。基于案例中暴露出的问题、加之访谈中税务工作者和相关企业财务人员提供信息的佐证,本文着重从法理层面审视征税权的判定问题,兼而分析了信息、流程、协调等方面的原因及其成因。结合访谈信息、相关文献、国际借鉴,给出一系列思考和建议。本文的根本目的在于加强对非居民企业间接股权转让税源的管理和控制,完善相关征管流程,提升税务机关的征税效率,保障国家的税收主权。为实现这一目的,本文从N市税务局的具体实践情况出发,从税收法律、征税制度、专业人才、部门合作、国际关系和社会机构等角度分析N市税务局征收非居民企业间接股权转让税时存在的问题。并针对存在的问题提出相应的解决方式,例如完善相关法律制度、加强人才培养、加强各个流程中相关部门的沟通交流与合作、与各个国家政府进行协商和签订协定、加强政府与社会机构的合作等,从而实现本文的最终目的。更多还原

【Abstract】 After the reform and opening up,China has made a lot of overseas investment by accepting equity investment and other ways,and has become one of the net capital importers.International capital circulation has become more smoothly in the environment of economic integration and globalization.As a mode of international capital circulation,equity transfer brings a lot of capital,but also brings many tax problems,especially in the collection of enterprise income tax for indirect equity transfer of non-resident enterprises.Because of the concealment of transactions,the asymmetric information between tax authorities and taxpayers,and the tens of millions of taxes involved,taxpayers are motivated to use indirect equity transfer to evade taxes and obtain so-called tax benefits.Therefore,the taxation of indirect equity transfer of non-resident enterprises is a hot research topic in the field of international taxation.It has also become a focus of attention of tax authorities in various countries in the field of anti-tax avoidance.There are also disputes about some legal issues involved,the determination of Taxation rights,the application of specific policies and operational issues in the practice of Taxation and management.There are two main reasons why the state and relevant personnel from all walks of life attach importance to this problem:first,tax authorities can levy a higher tax on indirect equity transfer of non-resident enterprises,which is a new tax item nowadays,and has a larger tax space.Tax authorities can usually obtain a huge single tax amount from it;second,tax revenue of non-resident enterprises is still in its infancy in China,and related laws and politics are still in its infancy.There are still many shortcomings in the policy.It is necessary for tax authorities to strengthen their collection and supervision so as to avoid or reduce the risk of collection and management to the greatest extent,and to reduce the inconsistency of tax practice and the occurrence of tax evasion and tax evasion by enterprises.Previously,the Enterprise Income Tax Law and its implementing regulations indirectly advocated the taxation right of indirect equity transfer of non-resident enterprises only through reasonable business purposes in general anti-tax avoidance management methods.Until recent years,our country has issued the normative documents represented by the State Tax Letter(2009)698(abolished)and the State Administration of Taxation Announcement No.7,2015.The tax right and relevant provisions of indirect equity transfer of non-resident enterprises have been clarified,and the collection method of source withholding has also been established.Under the guidance of Announcement No.7,China’s tax authorities followed the principle of substantive taxation and carried out a series of Taxation activities around the determination of reasonable commercial purposes,and achieved great results.However,in this process,as a grass-roots tax staff,the author deeply feels the difficulty of implementation,and there are still many vague areas in the specific taxation process that need to be clarified urgently.This paper takes the issue of enterprise income tax collection and management of indirect transfer of non-resident enterprises’equity as the research object,quotes the relevant research on the issue of collection and management of indirect transfer of non-resident enterprises’ equity in domestic and foreign literature,tax authorities of various countries and international organizations,and focuses on the two core issues of establishing Taxation rights:tax jurisdiction and substantive taxation theory.Taking the practice of N city as an example,this paper combs the current taxation process of enterprise income tax for the purpose of indirect equity transfer tax of non-resident enterprises,and then goes through the case of indirect equity transfer of non-resident enterprises.Through the analysis of the current situation of tax collection and management,it is found that most of the grass-roots tax authorities represented by N City Tax Bureau focus on the determination of reasonable business purpose and economic essence when implementing relevant policies,but lack of overall and systematic view,which is more rigid and one-sided,and cause many problems only to resort to tax-enterprise coordination.However,the deficiencies of supporting policies,the lack of information sharing and international coordination mechanism,and the limitations of human intelligence lead to the obvious passive position in the process of Taxation and the high risk of law enforcement.Based on the problems exposed in the case and the evidence provided by tax workers and financial personnel of related enterprises in interviews,this paper focuses on the judgment of taxation power from the legal level,and analyses the reasons and causes of information,process,coordination and so on.Combined with interview information,relevant literature and international reference,a series of thoughts and suggestions are given.The fundamental purpose of this paper is to strengthen the management and control of tax sources for indirect equity transfer of non-resident enterprises,improve the relevant collection and management process,enhance the tax collection efficiency of tax authorities,and protect the tax sovereignty of the country.In order to achieve this goal,this paper starts from the specific practice of N City Taxation Bureau,and analyses the problems existing in the tax collection of indirect equity transfer tax of non-resident enterprises by N City Taxation Bureau from the perspectives of tax law,taxation system,professionals,Department cooperation,international relations and social institutions.In view of the existing problems,the corresponding solutions are put forward,such as improving the relevant legal system,strengthening personnel training,strengthening communication and cooperation between relevant departments in various processes,consulting and signing agreements with governments,and strengthening cooperation between governments and social institutions,so as to achieve the ultimate goal of this paper.更多还原