跨境间接财产转让计税基础规则的反思与重构

Reflection and Reconstruction of Tax Base Rules for Cross-border Indirect Property Transfer

我国自2009年起建立了针对间接财产转让的反避税规则,但是对于间接财产转让计税基础的确定却一直缺乏明确的规则指引。本文通过梳理过往实务中间接财产转让计税基础确定的两种常用方法,以案例形式展现其优点与不足,并在一定假设前提的基础上,尝试建立一套间接财产转让计税基础确认新规则。

Although China has established anti-tax avoidance rules for indirect property transfer since 2009,there has been a lack of clear rules and guidelines for determining the tax base of indirect property transfer.The paper analyzes two common methods used in practice to determine the tax base of indirect property transfer,presents the advantages and disadvantages through cases,and finally proposes a set of new rules for determining the tax base of indirect property transfer on the basis of assumptions.