The Anti-avoidance Research Of Non-resident Enterprises Indirect Equity Transfer

With the rapid development of China’s economy and the arrival of economic globalization,China’s tax administration and management is facing a series of pressures and challenges.Because of the hidden nature of the indirect transfer of non-resident enterprises,the transferor and the transferee are outside,and it is leading to the significant loss of Chinese tax sources,and the Chinese tax authorities can not obtain timely information,which has great challenges to China’s tax administration.China has issued a series of announcements,including the State Administration of Taxation [2009] No.698 and the State Administration of Taxation [2015] No.7 document,and it makes provision about the non-resident enterprises in China’s indirect transfer of cross-border transactions,but the Chinese tax entity law and procedural law are not perfect and so on.Whether this part of the income tax and how to tax this part of the income,there are many problems to solve,so the meaning of non-resident enterprises indirect equity transfer is significant.This paper studies the shortcomings of China’s current indirect transfer of shares on non-resident enterprises by studying the existing problems of indirect equity transfer with non-resident enterprises,and it is drawing lessons from the relevant provisions of national laws and the relevant experience of the actual operation of the tax department,from the theoretical level and the realistic level.The future of China’s taxation departments played a significant role in taxation.This article is divided into five parts.The first part discusses the research background,research significance,literature review,research methods and possible innovations and shortcomings.The second part introduces the concept and current situation of indirect equity transfer of non-resident enterprises.The third part discusses the anti-tax avoidance legal provisions of the indirect equity transfer of non-resident enterprises in China,and combs and summarizes them from the international tax treaties and the relevant domestic laws respectively.The fourth part discusses the existence of indirect equity transfer of non-resident enterprises in China,and further analyzes the indirect transfer of shares of non-resident enterprises in China through two cases.The fifth part is the key part of the content of the paper,mainly through the substantive law and procedures at the two levels of the above problems to improve and sum up.To sum up,the purpose of the paper is to solve and improve the non-residententerprises indirect equity tax management in China’s legal aspects,tax awareness,tax information sharing and other major aspects of the shortcomings.