Analysis Of Tax Disputes On Non-resident Enterprises' Indirect Transfer Of Equity Of Chinese Resident Enterprises

With the globalization of economy and the deep development of China's"introduction and going out" economy,cross-border capital flows are becoming more and more frequent.As a large developing country,China has a large amount of overseas investment,so cross-border capital flows involve increasing capital in China.It is not uncommon for equity transfer to carry out cross-border capital flows and corporate restructuring,so the tax disputes over non-resident corporate equity transfers are also increasing.The transaction method that is prone to dispute in the equity transfer of non-resident enterprises is indirect equity transfer.Indirect equity transfer of non-resident enterprises is easy to use overseas tax havens to evade China's tax obligations,but not all indirect equity transfers are tax avoidance.China's relevant tax regulations are not perfect,and tax enforcement is not standardized.As a result,there are many problems and disputes in the implementation of anti-tax avoidance in China.There are more and more administrative reconsiderations and administrative litigations,and the amount involved is very huge.In the event of a dispute,the time for the company to carry out relief and the tax authorities to identify it is very long,three to five years are commonplace,so for both tax authorities and enterprises,this is a time-consuming and labor-intensive thing.From the purpose of resolving tax disputes and reducing costs,this paper studies the reasons for disputes over the indirect equity of non-resident enterprises,studies theories,legal policies,and actual cases,and explains the problems reflected in the disputes.Finally,it proposes to improve the relevant legal and policy systems,strengthen China's tax information and collection management,and strengthen the ability of corporate tax risk management.This article is divided into five parts.The first part includes the research background significance,the status quo and review of the literature research,research ideas and methods.The author finds that the current research on the indirect equity transfer of non-resident enterprises mainly from the perspective of anti-tax avoidance,there are many researches on the anti-tax avoidance policy system.Therefore,this article starts from the dispute of the transaction,from the perspective of the third party to study the disputes,causes and effects of the indirect equity transfer of non-resident enterprises in China,and tries to solve the dispute.The second part explains the basic concepts and theories of indirect equity transfer of non-resident enterprises,including the tax avoidance motive model and the principle of anti-tax avoidance,which to explore the origin of disputes from both sides in theory.On the basis of explaining the relevant foreign anti-tax avoidance experience,the third part sorts out the relevant tax policies of China,and the special tax documents developed in the general anti-tax avoidance clauses and practices conducted a summary of the content,a policy review,and explored the reasons for the disputed policy system.On the basis of the first two parts,the fourth part summarizes four dispute points:disputes over taxation rights,disputes for reasonable commercial purposes,tax disputes applicable to special reorganization,disputes in tax administration,and combined with actual cases.An analysis of the points of dispute and the demonstration of the reality of the dispute also prove that the argument is indeed meaningful.The fifth part is the summary and suggestion of the article.On the basis of the previous article,the author believes that in order to deal with the tax disputes indirectly transferred by non-resident enterprises,it is necessary to optimize the relevant tax legal system and promote tax information and Tax collection and construction;strengthen the tax risk management of corporate equity transactions.