非居民企业股权间接转让的反避税案例分析.docVIP

非居民企业股权间接转让的反避税案例分析 　　【摘 要】非居民企?I间接股权转让是在跨境并购中常见的避税方式，由于其隐秘性和复杂性，给税务机关带来了很大的监管难度。结合江都案和徐州案，对我国目前的非居民企业间接股权转让反避税体系进行反思，以明确今后的改进方向。 　　【Abstract】Indirect equity transfer of non-resident enterprise is a common way of tax avoidance in cross-border mergers and acquisitions， because of the complexity and the private nature ， it brought a lot of difficulty to the tax authority .Combined with the Jiangdu case and the Xuzhou case， we will rethink the indirect anti-tax avoidance system for indirect transfer of non-resident enterprises in China， so as to make clear the direction for improvement in the