论终止协议控制模式时的所得税监管：问题及完善建议

发布时间：2018-06-26 11:05

本文选题：协议控制模式终止 + 所得税　；参考：《浙江大学》2017年硕士论文

【摘要】：协议控制模式是指境外上市实体通过协议的方式对境内运营实体实现控制,并最终将境内运营实体的报表并入境外上市主体的一种组织形式。协议控制模式广泛运用的根源是企业融资、外资投资需求与法律、政策监管之间的矛盾。协议控制促进了互联网产业的繁荣,但由于监管政策尚未明朗、中概股估值较低并承受做空危机、国内资本市场环境改善等原因导致大量采用协议控制模式在境外上市企业试图或已经进行私有化退市并回归境内资本市场。在这种背景下,终止协议控制作为回归境内资本市场的必经步骤,在这一过程中的所得税问题越发凸显。根据协议控制模式的主体,可分为境内经营实体及其股东、WFOE及其股东、WFOE股东之股东三个层次。在境内经营实体及其股东这一层次中,本文探讨了名义股东和实际股东身份转换的税务征收分析、关联交易转移利润的纳税调整问题以及重组中的监管现状;在WFOE及其股东这一层次,分析了收到境内经营实体名义股东补偿的税务征收、WFOE及其境外股东身份对纳税的影响以及涉外重组中特殊性税务处理的监管现状;在WFOE股东之股东这一层次主要关注间接转让WFOE中穿透原则的适用。从上述所得税监管现状中总结出了若干税收监管的缺陷,并分析了存在这些问题的内在原因,这些原因可以归纳为:协议控制模式的结构复杂、法律地位不明确、涉税信息获取困难、税法处理难度较大以及国际合作不足等。针对这些问题,本文提出了一些合理化建议,以实现完善对协议控制模式终止过程中所得税监管的目的。
[Abstract]:Agreement control mode is an organizational form in which the offshore listed entity controls the domestic operating entity by agreement and finally merges the statements of the domestic operating entity into the overseas listed entity. The root of the widespread application of the agreement control model is the contradiction between enterprise financing, foreign investment demand, law and policy supervision. The agreement controls contributed to the boom in the Internet industry, but because regulatory policy is unclear, Chinese stocks are undervalued and bear the brunt of the short-selling crisis. Due to the improvement of domestic capital market environment, a large number of foreign listed enterprises try or have been privatized to delist and return to the domestic capital market. In this context, termination of agreement control as a necessary step to return to the domestic capital market, in the process of income tax issues become increasingly prominent. According to the main body of the agreement control mode, it can be divided into three levels: domestic operating entity and its shareholders, WFOE and its shareholders. At the level of domestic business entity and its shareholders, this paper discusses the tax collection and analysis of the transformation of the identity of nominal and actual shareholders, the tax adjustment of the transfer profits of related party transactions, and the current situation of supervision in the reorganization; At the level of WFOE and its shareholders, this paper analyzes the influence of WFOE and its overseas shareholder status on tax payment and the supervision status quo of special tax treatment in foreign reorganization. At the level of shareholders of WFOE shareholders, the application of the penetration principle in indirect transfer of WFOE is mainly concerned. This paper sums up some defects of tax supervision from the present situation of income tax supervision, and analyzes the internal reasons for these problems. These reasons can be summarized as follows: the structure of agreement control mode is complex, the legal status is not clear, It is difficult to obtain tax information, difficult to deal with tax law and insufficient international cooperation. Aiming at these problems, this paper puts forward some reasonable suggestions to realize the purpose of perfecting the income tax supervision during the termination of the agreement control mode.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D923.6;D922.22

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