企业股权转让税收和会计实务探讨——以跨境企业持有境内股权转让为例

Discussion on Tax and Accounting Practice of Enterprise Equity Transfer ——A case Study on the Transfer of Shares in the Territory Owned by Cross Border Enterprises

近年来,我国跨境企业转让持有境内股权的案例和金额在持续上升。境外企业的股权转让涉及的商业运作比较复杂,税收和会计处理问题也一直是较难解决的问题,本文从实务角度对跨境企业股权转让涉及的税收和会计处理提出了具体的意见和解决办法。有较强的现实意义。

In recent years, China＇s cross-border transfer of ownership of the case and the amount of the case is continuing to rise. The overseas enterprise equity transfer to commercial operation is more complex, tax and accounting treatment problems are difficult to solve the problem, this paper from the angle of practice of the cross-border transfer of corporate equity relates to the tax and accounting treatment put forward specific opinions and solutions. Has a strong practical significance.