摘要
紫金富豪避税门事件显示,上市公司限售股股东避税的灰色通道在于将法人股以成本价转让给关联自然人后再在二级市场套现。国税总局规定,自2010年起对个人转让限售股的所得应征收个人所得税。该规定部分堵塞了原有的避税漏洞,但无法追溯既往的限售股转让行为,对以限售股申购ETF行为是否纳税也未予以明确,且可能导致税收套利。税务机关应根据企业所得税法特别纳税调整的一般反避税条款,对无合理商业目的低价转让法人股权的关联企业进行纳税调整,达到反避税目的。
The tax avoidance affair in Zijin indicates that there is a tax avoidance gray channel for the corporate shareholders of listed companies.They sold their trade-restricted shares at cost price to the affiliated natural person,after then,the shares were resold in the secondary market for tax free cash.The State Taxation Administration requires that the one who transfers the trade restricted shares has tax obligation for individual income tax since 2010.Although this requirement have wall up part of the loopholes of the gray channel,it is difficult to trace the purchase occurred before 2010.It also is not clear with the tax liability about the exchange for trade-restricted shares to ETF.Moreover,it could lead to tax arbitrage.So,the tax authorities should adjust the corporate income tax law,in particular the general anti-avoidance tax provisions,to adjust the affiliated transaction of the cheap transfer of corporate shares without reasonable commercial purpose.
出处
《财经理论与实践》
CSSCI
北大核心
2010年第5期82-86,共5页
The Theory and Practice of Finance and Economics
基金
湖南省社科基金项目(09YBB438)
关键词
紫金矿业
紫金富豪
限售股
ETF
特别纳税调整
Zijin mining
Zijin magnates
Trade restricted shares
ETF
Special tax adjustment