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本文致力于研究中国税收法律规范对外资企业重组征税的规定。外资企业重组过程中一般会产生一定的获利,即某一方拥有资产的提高,而中国的税收法律规范针对此过程中受让方所接受转让的资产或股权进行征税。随着《企业所得税法》的生效和财政部《国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(以下简称财税[2009]59号)的颁布,针对外资企业重组征税的优惠政策发生了巨大的改变,法规对特殊重组提出了严格的要求。其中,跨国重组涉及了不同国家的征税权,财税[2009]59号对其适用特殊重组限制得更为严苛,使得一些具有合理经济目标的跨国重组难以实现。基于对外资企业重组纳税现状的分析,本文提出了一些思考,文末也简要阐述了德国对此方面规定的现状,希望能为相关法律法规的进一步完善提供一些意见。
This article is devoted to studying the provisions of Chinese tax laws and regulations on taxation of foreign-funded enterprises. In the process of reorganization of a foreign-funded enterprise, generally, some profit will be generated in the process of reorganization of a foreign-funded enterprise, that is, the ownership of assets owned by one party increases, while the tax laws and regulations of China tax the assets or equity transfers accepted by the transferee in the process. With the entry into force of the EIT Law and the “Notice of the State Administration of Taxation on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring Operations” (hereinafter referred to as Caishui [2009] No. 59), the preferential policies for the reorganization and levy of foreign-funded enterprises A huge change has taken place, and the statute sets strict requirements for special reorganization. Among them, the cross-border restructuring involves the taxation rights of different countries. Cai Shui [2009] No. 59 has more stringent restrictions on the application of special reorganization and makes it difficult to achieve some cross-border reorganizations with reasonable economic goals. Based on the analysis of the status quo of reorganization and taxation of foreign-funded enterprises, this article puts forward some considerations. At the end of the article, it also briefly states the status quo of the provisions of Germany in this respect, hoping to provide some opinions on the further improvement of relevant laws and regulations.