A Study On The Corporate Income Tax Collection And Management Risk For Equity Transfer Of China’s Non-resident Enterprises

December2009, the State Administration of Taxation to make a comprehensivestrengthening of the non-resident enterprise equity transfer income tax managementinitiatives, the trend of economic globalization, the non-resident enterprises equitytrading more active, the number and amount of sustained high growth. But our taxauthorities in the management of non-resident enterprises equity transfer, the relevantequity transfer tax policies scattered in various laws and regulations, policies andregulations staggered complex, there are also a lot of weaknesses in tax collection, andrelated to this tax administration issues outstanding. In our non-resident enterprisesequity transfer income tax collection, there is also a huge tax-related risks, which wouldreduce the effectiveness of the tax authorities in the tax collection, resulting in the lossof revenue sources. In this paper, the domestic tax law and related documents, toidentify the current non-resident enterprises equity transfer tax collection in thetax-related risks through case studies, and the risk analysis. From this perspective,consider the problem of our current vulnerabilities and non-resident enterprises equitytransfer tax collection in the presence of international experience, make soundrecommendations.After the introduction, the text of this paper is divided into four parts:The first part is the transfer of shares of non-resident enterprises related regulationscomb. Mainly to solve two problems: First, the relevant laws and regulations of China’shistory of non-resident enterprise combing the transfer of shares, mainly the evolutionof relevant laws and regulations, as well as the different stages of non-residententerprises equity transfer regulations representative of the difference in our approach,and Review it be. Second, the concept of non-resident enterprises equity transfer will bediscussed in this article involves an explanation, such as tax jurisdiction, internationaltax agreements.In the second part, the paper describes and analyzes the non-resident enterprisesequity transfer of tax collection and management of risk, non-resident enterprisesproposed stock transfer tax-related risk analysis ideas. Under this tax-related riskanalysis of ideas, tax-related risks to non-resident enterprises equity transfer taxcollection this article exists in three aspects to be discussed, namely tax policy risk, technology risk and collection risks of international tax havens. In these three areas, thepaper on which the representative points of specific risk analysis, judgment, includingreasonable commercial purposes, the fair value of the equity transfer is determined todefine equity transfer date and the misuse of international tax agreements and othertax-related risk points.The third part describes the international experience of the non-resident enterprisesequity transfer process. In the introduction to the international experience, the article isnot on the overall experience of a national collection of elaborate, but choose theadvanced experience of the country to be introduced in certain aspects, highlighting itsfeatures.In the fourth part, the paper combined with tax-related risk analysis of the secondpart of the non-resident enterprises equity transfer tax collection in existence, and thethird part of the draw on international experience, in view of the non-residententerprises equity transfer the problems in tax collection proposed improvementrecommendations.