非居民企业间接股权转让企业所得税处理案例研究——基于国家税务总局公告2015年第7号的分析

A Case Study of Corporate Income Tax on Indirect Equity Transfer by Non-resident Enterprises:An Analysis of the Announcement No.7 of the State Administration of Taxation

本文通过案例形式分析了国家税务总局近期发布的2015年7号公告在实践中可能遇到的政策和操作性问题,认为7号公告相较于698号文的规定更具可操作性,可更好地指导我国日常国际税收征管工作。

Based on a case study, this paper analyzes the impact of the Announcement No.7 of the State Administration of Taxation concerning the corporate income tax on the indirect equity transfer by non-resident enterprises. The study shows that the adjustment from the State Administration of Taxation improves the performance of international tax administration.