中国非居民企业间接转让股权反避税政策的研究

发布时间：2018-10-30 15:00

【摘要】：非居民企业间接转让股权,看似非居民企业离岸进行的正常商业活动,但有时这种交易会被跨国企业当作逃避税收的避税手段。根据一般反避税理论,区分正常商业活动与人为避税交易的关键是判定涉案交易是否具有合理商业目的。何谓合理商业目的、如何判定合理商业目的、怎样制定一般反避税条款、如何进行一般反避税等等,都是税收理论和实践亟需回答的问题。十八届三中全会确立的税收法定原则,是评判我国非居民企业间接转让股权反避税政策的核心原则。非居民企业间接转让股权反避税政策的制定与适用,必须落实税收法定原则。为此,本文从反避税和规范管理的角度,通过案例总结出我国非居民企业间接转让股权反避税政策存在的不足,并对国外相关判例和一般反避税条款进行详细分析,结合我国具体国情,尝试提出相关完善建议。首先,本文介绍非居民企业间接转让股权的涉税理论,包括征税权的分配、经济实质原则的不同含义;其次,对我国相关政策进行梳理和分析,通过税案分析指出目前我国合理商业目的判定在政策和实践上均存在不足、一般反避税条款有待完善以及相关司法约束有待加强等问题;再次,通过国际经验借鉴,本文指出合理商业目的主观测试和客观测试的作用和关系,并对14个国家和地区的一般反避税立法框架进行总结,同时考察了国外税务司法约束机制;最后,本文建议合理商业目的的判定应兼顾主观测试和客观测试,我国一般反避税条款应借鉴国外立法框架进行完善,同时司法机关应通过设立税务法院和税务法官提高其反避税能力和司法约束。
[Abstract]:The indirect transfer of shares by non-resident enterprises appears to be a normal business activity carried out offshore by non-resident enterprises, but sometimes such transactions are used by multinationals as tax avoidance devices. According to the general anti-avoidance theory, the key to distinguish the normal commercial activity from the artificial tax avoidance transaction is to judge whether the transaction involved has a reasonable commercial purpose. What is the reasonable commercial purpose, how to judge the reasonable commercial purpose, how to formulate the general anti-avoidance clause, how to carry out the general anti-avoidance, etc., are all questions that need to be answered in the tax theory and practice. The legal principle of taxation established by the third Plenary session of the 18th CPC Central Committee is the core principle for judging the policy of indirect transfer of shares of non-resident enterprises against tax avoidance. The formulation and application of anti-tax policy for indirect transfer of shares in non-resident enterprises must implement the legal principle of taxation. Therefore, from the angle of anti-tax avoidance and normative management, this paper sums up the shortcomings of the anti-avoidance policy of indirect transfer of shares of non-resident enterprises in our country through cases, and makes a detailed analysis of relevant foreign cases and general anti-avoidance clauses. Combined with the specific situation of our country, try to put forward relevant suggestions. Firstly, this paper introduces the tax-related theory of indirect transfer of shares in non-resident enterprises, including the distribution of tax power and the different meanings of economic substantive principle. Secondly, combing and analyzing the relevant policies of our country, through the analysis of tax cases, pointing out that there are shortcomings in the policy and practice of judging the reasonable commercial purpose in our country at present. General anti-avoidance provisions need to be improved and relevant judicial constraints need to be strengthened; Thirdly, through the reference of international experience, this paper points out the function and relationship of subjective test and objective test of reasonable commercial purpose, and summarizes the general legislative framework of anti-avoidance in 14 countries and regions. At the same time, the foreign tax judicial restraint mechanism is investigated. Finally, this paper suggests that both subjective and objective tests should be taken into account in the determination of reasonable commercial purposes, and that the general anti-tax avoidance clauses in China should be perfected from the legislative framework of foreign countries. At the same time, the judicial organs should improve their anti-tax ability and judicial restraint by setting up tax courts and tax judges.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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