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自2015年2月3日国家税务总局发布7号公告(《国家税务总局关于非居民企业间接转让财产企业所得税若干问题的公告》)以来,围绕公告的各方面解读和讨论一直没有停止过。在税收理论界和实务界对7号公告的大讨论中,国际税收专业人士提出了一些发人深思的问题,值得我们关注。一、关于转让方纳税义务的确认问题7号公告明确非居民企业转让方(以下简称转让方)税款缴纳,及扣缴义务人履行税款扣缴义务,是建立在转让方发生纳税义务,即将非居民企业间接财产转让确认为直接转让中国境内应税财产的前提条件下的。对非居民间接
Since February 3, 2015, the State Administration of Taxation issued Announcement No.7 (“Notice of the State Administration of Taxation on Some Issues Concerning the Enterprise Income Taxes on Non-resident Enterprises in Transferring Property indirectly”), interpretation and discussion on various aspects of the announcement have not stopped. In the big discussions of Tax Announcement No. 7 and the practice circles on the No. 7 Announcement, international tax professionals have put forward some thought-provoking questions that deserve our attention. First, on the transferor’s tax liability confirmation No.7 announcement clear non-resident enterprise transferor (hereinafter referred to as the transferor) to pay taxes, and withholding agents to perform tax withholding obligations, is based on the transferor tax liability, The non-resident indirect transfer of property is recognized as a direct transfer of taxable property in China under the preconditions. Indirect to non-residents