非居民企业股权间接转让的反避税案例分析  

Case Study of Anti-Tax Avoidance of Indirect Transfer of Shares in Non-Resident Enterprises

作　　者：姜力琳[1] 单秀娟[1] 

机构地区：[1]山东商务职业学院,山东烟台264670

出　　处：《中小企业管理与科技》2017年第15期101-103,共3页Management & Technology of SME

基　　金：院级科研课题<非居民企业股权转让所得税的制度规制研究>(项目编号2014swrw05)阶段性成果

摘　　要：非居民企业间接股权转让是在跨境并购中常见的避税方式,由于其隐秘性和复杂性,给税务机关带来了很大的监管难度。结合江都案和徐州案,对我国目前的非居民企业间接股权转让反避税体系进行反思,以明确今后的改进方向。Indirect equity transfer of non-resident enterprise is a common way of tax avoidance in cross-border mergers and acquisitions, because of the complexity and the private nature, it brought a lot ofditticulty to the tax authority .Combined with the Jiangdu case and the Xuzhou case, we will rethink the indirect anti-tax avoidance system for indirect transfer of non-resident enterprises in China, so as to make clear the direction for improvement in the future

关 键 词：非居民企业 股权间接转让 反避税 

分 类 号：F812.42[经济管理—财政学]