VIE架构中个人所得税问题探讨

A Discussion on the Individual Income Tax Issues Involved in the VIE Framework

VIE架构是某些初创企业为规避所属领域对外商投资的限制,而采取的境外上市融资的一种策略。本文对VIE架构中的创设人、投资人和参与股票期权计划的员工所涉及的相关个人所得税政策进行了梳理和分析,并就由此引发的税收居民身份认定、居民个人和非居民个人间接转让股权的问题进行了探讨。

The VIE framework is a kind of strategy for overseas listing and financing of some start-up companies in order to avoid the restrictions on foreign investment in their own territory. In this paper, the related individual income tax policy regarding the founders, investors and employees involved in the stock option plan under the VIE framework is reviewed and analyzed, and tax resident identification, individual resident and the indirect transfer of equities by non-resident individuals are discussed.