| 非居民企业转让境内股权所得税问题研究 |
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| 引用本文： | 浙江省温州市国家税务局课题组,胡蓬星,张申.非居民企业转让境内股权所得税问题研究[J].涉外税务,2010(4). |
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| 作者姓名： | 浙江省温州市国家税务局课题组 胡蓬星 张申 |
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| 摘 要： | 本文通过对当前非居民企业转让境内股权现象的分析,并结合现行非居民企业转让境内股权的相关税收政策规定,探讨目前非居民企业股权转让所得税管理的对策。
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| 关 键 词： | 非居民企业 股权转让 所得税 |
A Study on Income Tax Issues concerning Domestic Equity Transfer by Non-resident Enterprises |
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| A Research Group from the State Tax Bureau in Wenzhou City,Zhejiang Province.A Study on Income Tax Issues concerning Domestic Equity Transfer by Non-resident Enterprises[J].International Taxation In China,2010(4). |
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| Authors: | A Research Group from the State Tax Bureau in Wenzhou City Zhejiang Province |
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| Abstract: | Starting with an analysis on the phenomenon of domestic equity transfer made by non-resident enterprises and combining with current policies and regulations,this paper explores some countermeasures for improving tax administration concerning domestic equity transfer by non-resident enterprises. |
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| Keywords: | Non-resident enterprise Equity transfer Income tax |
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