非居民企业股息所得疑难涉税问题处理原则和征管建议——基于三个典型案例的思考

Principles for Handling Difficult Tax-related Issues of Dividends Income of Non-resident Enterprises and Suggestions: Three Cases

长期以来,作为非居民税收收入的主要来源,非居民股息所得因具有税源分布广、所得形式多样化以及容易受到人为控制等特点,其征管合规性受到纳税人和税务机关的普遍关注。本文从股息所得的定义与认定管理原则出发,通过对三个典型案例法理分析的归纳梳理,为基层税务机关所面临的股息所得涉税风险提供多维度应对方案,并以此为基础提出后续加强股息所得税收征管的几点思考。

Dividends income derived by non-resident enterprises has long been the main source of non-resident tax income,which has the characteristics of wide distribution of tax sources, diversified distribution of income forms and easy to be artificially controlled. Thus, its collection and management compliance has been widely concerned by taxpayers and tax authorities. This paper starts with the definition and management principles of dividends income, and then summarizes three typical cases from the aspect of legal analysis, in order to provide a multi-dimensional solution to the tax risks of dividends income faced by tax authorities. Finally the paper puts forward suggestions on strengthening the collection and administration of dividends income.