境外非居民个人、非居民企业股东利用不当组织形式,通过转让境外壳公司,实质间接转让国内公司的股权或不动产,以达到避税目的。对间接转让不动产实行反避税规定,规范纳税义务,有利于加强对境外税源的管理,有效保护我国税源不受损害。 Overseas non-resident individuals and non-resident enterprise shareholders use the improper organizational form to transfer the equity of the domestic companies or realties indirectly through the transfer of the shell companies in order to avoid the tax. On the indirect transfer of real estate anti-avoidance regulations, standardize tax obligations, will help strengthen the management of overseas sources of revenue, effective protection of China’s tax sources will not be harmed.