中國(guó)“透明實(shí)體”課稅制度研究-以分析中國(guó)合伙企-資料下載頁
2025-01-11 13:26本頁面
【正文】 hip 5/11/2022 13 Ⅳ The Development of The Theory of The Transparent Entity – “Theory of The Trialism of Taxpayer classification” 5/11/2022 14 1. The Dualism of Taxpayer classification amp。 The Trialism of Taxpayer classification （ ?? ??? ?? ????? ?? ???? ?? ） NEXT 2. The Basic Requirements on “Transparent Entity” Rules Diversification of legal form The characters of diversification is that many new legal forms were created by private law, and the legal character of these forms have changed （ ???? ?? ??? ??? ） For example, like LLC, it has qualification as a legal person (?? ?? )in private law form, but the economic substance (?? ?? )is essentially a partnership。 or like some very large scale partnerships, it’s private form is a partnership, but the economic substance is very close to the pany. In this case, how to determine it according to the tax purposes? NEXT 5/11/2022 15 Problem In Chinese tax law system (including Japan and South Korea), the usual way to determine an economic anization, that is whether a entity or not , are based on private law form (legal personality), and is not based on its economic substance, it also means that there is no criterion on taxation law (?? ?? ??? ???? ?? ???? ???? ?? ??? ?? ??? ?? ) So there is not a tax law form that was designed like “transparent entity” outside the private law form. It is for this reason, that there is no a concept of transparent entity in Chinese tax system, and also do not create the tax regulations for transparent entity for tax purpose. In other words, the tax purpose is not clear in current Chinese tax law system (???? ????? ??? ??? ????? ??????? ?? ?? ) NEXT 5/11/2022 16 Problem Currently, a mon practice in the tax system is to contrast a new private lawl form with existing enterprise ine tax or personal ine tax. The result is that this is not conducive to the development of SME, and to realize the fairness in tax burden. For this reason, using private forms to conduct tax avoidance in the areas of domestic and international. 5/11/2022 17 Ⅵ Conclusion 5/11/2022 18 For establishing a fair, neutral and simple tax system environment for the development of SME, it should be making the tax reform on partnership taxation according to the enterprise39。s substantial investment content, Economic substance and Legal characteristics. 5/11/2022 19 THANK YOU!
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