封闭型公司股权让与担保涉税问题研究——以应税事实认定为依归  

A Study on Tax-Related Issues in Equity Transfer Guarantees in Closed Companies:Based on the Recognition of Taxable Facts

作　　者：施佳艳 王凯 SHI Jia-yan;WANG Kai

机构地区：[1]上海市闵行区人民法院

出　　处：《河北法律职业教育》2024年第6期64-69,共6页HEBEI VOCATIONAL EDUCATION OF LAW

摘　　要：股权让与担保在实践中暴露出的税负劣势,成为市场主体适用其作为融资手段的阻碍。为解决股权让与担保的税负劣势,由担保人、被担保人在达成股权让与担保合意之初即向国家统一的股权质押登记平台备案登记。同时,税务机关在核定应税事实时,将基础合同与担保合同的当事人作为一个“特殊利益团体”,以整体、联系的视角对该团体引发的所有经济事实、法律事实,进行综合认定。The tax disadvantage exposed in the practice of equity transfer guarantees has become an obstacle for market entities to adopt them as a financing tool.To address this tax disadvantage,the guarantor and the guaranteed party should register with the national unified equity pledge registration platform at the initial stage when they reach an agreement on the equity transfer guarantee.Additionally,when assessing taxable facts,the tax authorities should treat the parties to the underlying contract and the guarantee contract as a "special interest group" and conduct a comprehensive assessment of all economic and legal facts arising from this group from an overall and interconnected perspective.

关 键 词：股权让与担保 应税事实 实质课税原则 

分 类 号：D923.2[政治法律—民商法学]