论文部分内容阅读
在企业重组特殊性税务处理规定的客观要件不完善的情况下,合理商业目的这一主观要件曾发挥了积极作用。但由于该主观要件缺乏明确的界定,税务机关在适用时具有很大的自由裁量权,在实践中往往借此否定企业重组的免税待遇,并因此经常与纳税人发生争议,尤其是在集团内部跨境重组领域。为实现税收公平和中性以及增加税法的确定性,对于跨境重组特殊性税务处理,需要进一步界定主观要件的含义并减少其在执法中的大量适用,通过制定、修改特殊客观要件的配套条款来完善适用规则。
In the case of imperfect objective elements of the special tax treatment provisions of corporate restructuring, the subjective element of reasonable commercial purpose has played an active role. However, due to the lack of a clear definition of the subjective element, the tax authorities have great discretion when applicable. In practice, they often negate the duty-free treatment of corporate restructuring and therefore often dispute with the taxpayers, especially within the group Cross-border restructuring. In order to realize tax fairness and neutrality and increase the certainty of the tax law, we need to further define the meaning of subjective elements and reduce their substantial application in law enforcement through the formulation and modification of supporting clauses of special objective elements To improve the applicable rules.