The Study On The Legal Problem Of Anti-tax Avoidance In Indirect Transfer Of Equity Of Non-resident Enterprises

In recent years,due to the huge market and the constantly optimized business environment,China’s attraction to foreign investment has been increasing.In 2020,China will receive the most foreign direct investment.The inflow of capital not only adds vitality to China’s economic development,but also poses new challenges to China’s anti-tax avoidance system.In the investment of non-resident enterprises in China,there is no lack of the mode of indirectly holding the equity of resident enterprises in China by setting up intermediate holding companies in tax havens.This mode is complex and hidden,which not only erodes China’s tax base,but also destroys the fairness of the tax system.Since the introduction of the general anti avoidance rules in the enterprise income tax law and the implementation regulations in 2008,China has authorized the anti-avoidance legislation to the executive authorities,and the State Administration of Taxation has issued a series of documents to basically build a complete set of anti-avoidance rules system.However,there are still many problems in China’s anti-tax avoidance system,which are related to the implementation of legalization of tax law,the protection of taxpayers’ rights and interests and the improvement of tax collection and management ability.Therefore,from the perspective of indirect equity transfer of non-resident enterprises,this paper studies China’s anti-tax avoidance mode,and combined with specific cases,finds that China’s anti-tax avoidance in indirect equity transfer of non-resident enterprises There are still legislative gaps and fuzzy rules.The anti-tax avoidance normative documents are basically formulated and implemented by the tax authorities,and the interpretation power of tax law is also concentrated in the tax authorities.The overall legislative level is low,and the distribution of rights is unbalanced,which is not conducive to the implementation of the rule of law in China’s tax revenue and the protection of taxpayers’ rights and interests.In view of the above problems,this paper puts forward some suggestions,such as improving the antitax avoidance legislation,clarifying the specific standard of reasonable business purpose,strengthening the supervision of tax authorities’ legislation,strengthening the judicial interpretation power and improving the tax related information exchange system,in order to contribute to the construction of China’s anti-tax avoidance system and the improvement of tax collection and management ability.The first chapter of this paper mainly introduces the research background,research significance and so on.Through the comparative analysis of the current tax environment in China and the research status of scholars at home and abroad,some research space and research value are excavated.The second chapter introduces the theoretical basis of tax avoidance and anti avoidance,which provides theoretical support for the following research.The third chapter introduces the anti tax avoidance mode and status quo of indirect equity transfer of non resident enterprises in China,and also analyzes the relevant status quo in foreign countries,in order to provide reference for China.The fourth chapter is the analysis of specific cases,selecting P group and children’s investment master fund as two anti tax avoidance cases.In the judgment procedure,P group’s judgment ended in the tax authorities and did not enter the judicial process.The case of children’s investment master fund went through the first trial and the second trial and was appealed to the Supreme People’s court.Through the analysis of two cases,this paper analyzes the specific operation process and identification standard of anti tax avoidance of China’s tax authorities and judicial authorities,and points out many problems.The fifth chapter puts forward relevant suggestions to solve the above problems,to enhance the legal level of anti tax avoidance in legislation,and to further clarify the criteria for determining reasonable business purposes;In the aspect of law enforcement,we should build a pluralistic administrative interpretation supervision system and improve the tax related information collection mechanism;In judicature,we should strengthen the supervision of judicial organs on tax administrative interpretation,establish tax law courts,and strengthen the construction of Tax Judicial talents.In order to better deal with the tax avoidance problem of non resident enterprises’ investment in China.