【作者】 唐敏；

【导师】 胡明；

【作者基本信息】 华南理工大学 ， 法律（非法学）（专业学位）， 2023， 硕士

【摘要】 在改革开放不断深化的大背景下,境外企业与我国的关系日趋紧密,相应地,在税法领域,非居民企业间接转让股权的反避税问题,日渐被人们所关注。国内外学者从不同角度对非居民企业间接转让股权反避税规则提出了缺陷分析及完善建议,为本文提供了研究思路。本文立足于实际案例,通过对国内外研究现状以及立法、司法、行政实际状况等进行分析,采用实证分析法、规范分析法、比较分析法等方法,对非居民企业间接转让股权反避税相关法律法规的不足之处进行分析并提出完善建议。本文以“儿童投资基金案”和“C公司间接转让股权案”作为案例引入,分析了非居民企业通过间接转让股权进行避税安排的典型行为;针对不合理的税收安排,我国制定了一系列关于非居民企业股权转让的税收政策,本文对相关政策进行回顾,并从税收学和税法学的角度论述了非居民企业间接转让股权反避税的理论基础,论证了国家采用宏观调控,维护社会公共利益,依据税收法定、税收公平和实质课税原则进行反避税调整的必要性和正当性;在回顾历史税收政策后,对我国现行反避税规则进行梳理,并分析其存在的缺陷,从实体缺陷造成实施困境和程序漏洞不利于纳税人权利保护两方面开展论述,总结了当前反避税规则存在的“合理商业目的”与“经济实质”标准关系不明确、判断合理商业目的的标准单一、未明确重要价值标准和计算办法、反避税调查权缺乏规制、纳税人自证合理商业目的困难等问题;为解决当前我国非居民企业间接转让股权反避税规则存在的问题,对域外非居民企业间接转让股权反避税规则进行了比较,从英美法系和大陆法系的角度探查不同类型国家的反避税实践和立法状况,得出了主要英美法系国家和大陆法系国家都将实质重于形式原则作为反避税指导原则、将经济实质和合理商业目的作为共同的反避税规则的结论,为完善我国非居民企业间接转让股权反避税规则提供了借鉴;经过前述提出、分析问题,本文在最后对前文所分析的反避税规则缺陷提出了完善建议,针对反避税实体规则存在的缺陷,建议从厘清“合理商业目的”与“经济实质”标准之间的关系、综合判断“合理商业目的”、明确价值标准和计算办法等方面进行完善;针对程序漏洞不利于纳税人权利保护的问题,建议从规范反避税调查权、排除纳税人自证合理商业目的障碍等方面进行完善。更多还原

【Abstract】 Under the background of deepening reform and opening up,the relationship between foreign enterprises and China is getting closer and closer,accordingly,in the field of tax law,the anti-avoidance issue of indirect transfer of equity interests by non-resident enterprises has become more and more concerned.Scholars at home and abroad have put forward their analysis of the defects and suggestions for improvement of the anti-avoidance rules on indirect transfer of equity interests by non-resident enterprises from different perspectives,which provide research ideas for this article.Based on actual cases,this article analyzes the current situation of domestic and foreign research as well as the actual legislative,judicial and administrative situations,and adopts the methods of empirical analysis,normative analysis and comparative analysis to analyze the shortcomings of the relevant laws and regulations on the anti-avoidance of indirect transfer of equity interests by non-resident enterprises and make suggestions for improvement.This article uses the case of "Children’s Investment Fund" and the case of "Indirect Transfer of Equity of Company C" as case studies to analyze the typical behavior of non-resident enterprises in making tax avoidance arrangements through indirect transfer of equity;in response to the unreasonable tax arrangements,China has formulated a series of tax policies on the transfer of equity of non-resident enterprises.This article reviews the relevant policies and discusses the theoretical basis of anti-avoidance of indirect transfer of equity by non-resident enterprises from the perspectives of taxation and tax law,and demonstrates the necessity and justification for the State to adopt macroeconomic regulation and control,safeguard social public interests,and make anti-avoidance adjustments based on the principles of tax law,tax fairness and substantive taxation;after reviewing the historical tax policies,it composes the current anti-avoidance rules in China.After reviewing the historical taxation policies,the current anti-avoidance rules in China were sorted out and their defects were analyzed,and the discussion was carried out from two aspects: the implementation difficulties caused by the substantive defects and the procedural loopholes which are not conducive to the protection of taxpayers’ rights."In order to solve the problems of the current anti-avoidance rules for indirect transfer of equity by non-resident enterprises in China,the anti-avoidance rules for indirect transfer of equity by non-resident enterprises in foreign countries were compared.In order to solve the current problems of anti-avoidance rules for indirect transfer of equity by non-resident enterprises in China,this paper compares the anti-avoidance rules for non-resident enterprises in China,examines the anti-avoidance practices and legislation of different types of countries from the perspectives of common law and civil law systems,and concludes that both common law and civil law countries adopt the principle of substance over form as the guiding principle of anti-avoidance and economic substance and reasonable business purpose as the common anti-avoidance rules,which provides reference for improving the anti-avoidance rules for indirect transfer of equity by non-resident enterprises in China;after In the end,this paper proposes suggestions to improve the anti-avoidance rules analyzed in the preceding article,and proposes to clarify the relationship between the criteria of "reasonable business purpose" and "economic substance" and to make a comprehensive judgment of "reasonable business purpose".In respect of the shortcomings of the substantive anti-avoidance rules,it is proposed to improve them in terms of clarifying the relationship between the criteria of "reasonable business purpose" and "economic substance",making comprehensive judgments on "reasonable business purpose",and clarifying the value criteria and calculation methods.更多还原