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2013年以来国家税务总局加大了对居民企业以及非居民企业股权转让的纳税调整力度,要求各地税务机关进行重点核查。现结合实际案例就企业间股权转让涉税调整的有关问题做简要的法律分析。一、案情简介A公司为注册在内蒙古自治区的中外合资矿业生产企业,注册资金10 000万元,其股东分别为注册地在上海市的B公司(持有A公司40%股权)及注册地在波兰的C
Since 2013, the State Administration of Taxation has increased the tax adjustment on the equity transfer of resident enterprises and non-resident enterprises and demanded that the tax authorities at all levels conduct the key verification. Now with the actual case on the transfer of equity between enterprises related issues related tax adjustments do a brief legal analysis. I. Brief Introduction of the Case Company A is a Sino-foreign joint venture mining enterprise registered in Inner Mongolia Autonomous Region with a registered capital of 100 million yuan. The shareholders of the company are B Company (holding 40% equity of Company A) in Shanghai and the place of registration Polish C