The Research Of China’s Income Tax Law Of Stock Transters In Non-resident Enterprise

The deepening of economic globalization and rapid progress in science and technology have contributed a lot to the cross-border flow of production elements like capital, technology and talents. The numbers and scales of multinational enterprises increasingly grow, leading to a more and more prevalent tax globalization. The tax policy and administrations of non-resident enterprise income of China are developing deeply along with the progress of “opening up”.Before 2008, our country law of domestic enterprises and foreign enterprise income tax is separate legislation. So the law and regulations on foreign capital enterprise equity transfer relatively discrete and not clear.however, there many problems in practice. The year of 2008 saw the publishment of the Enterprise Income Tax Lawfor the first time resident enterprises and non-resident enterprises are legally distinguished. Super-national treatment was canceled, tax policy rapidly improved, and tax sources dramatically increasing. The efforts of Chinese tax authorities strengthening tax administration of non-resident enterprises in both policy.In view of the above, this article provides systematic research on the tax policy and administration of non-resident enterprises mainly based on tax jurisdiction study, gives the author’s views and suggestions in improving the current tax policy and administration.