个人间接持股商业银行的税务筹划

On the taxation planning about the individual indirectly holding commercial bank shares

当前,税务筹划已成为企业和个人合理避税的一个重要课题,如何进行税务筹划以降低企业和个人税收负担则显得尤为重要。详细分析了在个人通过企业间接持股商业银行的情形下,商业银行的分红和企业转让商业银行股权环节中涉及的各种税收,在此基础上针对个人间接持股商业银行进行税务筹划,并举例说明。

At present,taxation planning has already become an important issue of enterprise and individual reasonable avoid taxation.In other words,it becomes especially important for enterprise and individual to relief the tax burden by taxation planning.Under the situation that the individual holds commercial bank share in the name of the enterprise,this paper discusses the tax categories involved when the commercial bank distributes dividend and the enterprise transfers the commercial bank share,and then puts forward some taxation planning solutions aiming at this indirectly holding share way.In addition,it cites some examples to illustrate the taxation planning solution.