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中国国家税务总局于2015年2月3日发布第7号公告,规定中国政府有权向不具合理商业目的、以规避合理企业所得税纳税义务的非居民企业间接转让股权等财产交易所得征收企业所得税。由于该税收制度通常被认为属于向不具有与中国有充分联系的交易所得的境外征税(extra-territory tax),引起了国际上的广泛争议。本文将简要概述间接转让股权等财产税收政策,论述该税收政策的作用,讨论该税收政策与国际税收协定的关系,以及分析该项税收制度可能潜在的问题。
China’s State Administration of Taxation released Announcement No. 7 on February 3, 2015, which stipulates that the Chinese government shall have the right to impose enterprise income tax on property transactions such as the indirect transfer of equities to non-resident enterprises that are not subject to reasonable commercial income tax obligations for non-resident businesses . As the tax system is generally considered to belong to the extra-territory tax that does not have a transaction that is fully linked with China, it has caused widespread international controversy. This article will briefly summarize the property tax policies such as indirect transfer of equity, discuss the role of the tax policy, discuss the relationship between the tax policy and the international tax treaty, and analyze the potential problems of the tax system.