중국의 역외지분양도 과세사례에 관한 연구

Abstract

The Chinese taxation authorities are strengthening taxation management on offshore equity transfer, which seems reasonable from the international trends such as the possibility of tax avoidance in transferring offshore equity and the implementation of the BEPS project to solve these problems. However, considering that China is a socialist market economy regime based on a shared system, strengthening the taxation management on transferring offshore equity to guarantee its own taxation eventually conflicts with the taxation rights of other countries, It is also difficult to deny the possibility of infringing rights. In this paper, we examine the taxation regulations and application status of offshore stake transfer in China, focusing on the relevant tax laws and practical cases, and searched for problems and countermeasures. First, since the enactment of the New Corporation Income Tax Act and the Implementation Ordinances in 2008, China has strengthened the taxation management of foreign corporations' income from in - source income in China, including transferring offshore equity. Second, as revealed in the facts of the case (2013) PuXingChuZi.No.00007, the taxation authorities in China are very conservative to judge the taxation requirements and apply relevant laws and regulations in order to protect their own taxation rights. Third, according to the judgment of (2013) PuXingChuZi.No00007, the Chinese judicial authorities seem to recognize the taxation practices of the tax authorities as well. These laws, taxation cases and precedents are believed to demonstrate that both the taxation authorities and judicial authorities in China affirm the shared values of the economy based on the socialist market economy system and the taxation practices of the state in order to protect them. Therefore, in order to prevent unreasonable economic losses caused by these values and practices in China, it is necessary to thoroughly understand and analyze China 's tax law,It would be advantageous to apply for arbitration or to consider remedies using international norms such as the OECD Model Treaty. Although there have been no studies on the transfer of offshore stake in China, there have been no studies on the transfer of offshore stake in China. However, this study has analyzed the regulations and precedents related to the transfer of offshore stake in China based on the regulations related to offshore stake transfer in China, This study is meaningful because it was the first attempt