摘要
本文通过对当前非居民企业转让境内股权现象的分析,并结合现行非居民企业转让境内股权的相关税收政策规定,探讨目前非居民企业股权转让所得税管理的对策。
Starting with an analysis on the phenomenon of domestic equity transfer made by non-resident enterprises and combining with current policies and regulations,this paper explores some countermeasures for improving tax administration concerning domestic equity transfer by non-resident enterprises.
出处
《涉外税务》
CSSCI
北大核心
2010年第4期17-21,共5页
International Taxation In China
关键词
非居民企业
股权转让
所得税
Non-resident enterprise Equity transfer Income tax
