Research On Anti-tax Avoidance Of Equity Transfer In Non-Resident Enterprises

With the development of economic globalization,international tax avoidance among enterprises has grown up as the more serious corporate profit-seeking behaviour.At the same time,Non-resident enterprises’ indirect equity transfer tax avoidance has gradually entered people’s vision.As a result,it is important to figure out how to prevent non-resident enterprises from indirect equity transfer and tax avoidance in China.Tax avoidance is very concealed by means of indirect equity transfer,and it is difficult for tax authorities to supervise it,which can easily lead to tax loss.This undermines China’s market competition mechanism as well as damages China’s investment environment,and even adversely affects China’s economic security.How to safeguard China’s tax interests and solve the problem of non-resident enterprise equity transfer anti-tax avoidance? It has become a difficult problem to be solved in both theoretical and practice fields.According to the urgency of this question,this paper first expounds the concepts and the specific situations of indirect equity transfer of non-resident enterprises,and analyzes the tax-related theories.For example,the relevant substantive taxation principle,information asymmetry theory and tax risk management theory.Secondly,this paper introduces the three most common tax avoidance methods for indirect equity transfer of resident enterprises in China,combined with cases to analysis.Thirdly,this paper analyzes the impact of capital investment on the equity transfer of non-resident enterprises in China,paving the way for the subsequent development,and then sorting out related policies at home and abroad.Finally,this paper indicates the problems of indirect equity transfer of non-resident enterprises in China,and proposes improvement suggestions through the advanced experience of mainstream countries.I hope that the research in this paper can help improve China’s taxation system and reduce tax losses.