财税与公共管理学院知识库

       近些年来，随着经济的迅速发展，我国高净值人群规模逐渐扩大，高净值人 群间接转让境内企业股权的行为也更为普遍。高净值人群间接转让股权是指高净 值人群通常会在境外成立导管公司，由导管公司控股境内企业，通过转让境外企 业股权导致境内企业股权也被间接转让的行为。为减少或直接规避我国个人所得 税税负，许多高净值人群会采取一系列避税策略，这种行为不仅直接损害了国家 的税收利益，也间接破坏了税制公平，削弱了个人所得税的收入再分配效应。             2018 年我国在《个人所得税法》的新一次修订中首次引入了针对个人的反避税规则，此举填补了我国个人所得税在反避税方面的法律空白，对高净值人群利用境外导管公司间接转让境内企业股权进行避税的行为有抑制作用。但是，由于新个税法中引入的反避税规则是从企业所得税反避税规则中借鉴而来，且其核心内涵并没有在个税法实施条例作出相关阐述，使得税务实践工作具有很大的不确定性和模糊性。与此同时，伴随着国际范围内兴起的反避税浪潮，我国也逐渐开始重视个人所得税反避税工作，积极参与 BEPS 行动计划和 CRS 等国际反避税行动。在此背景之下，间接股权转让作为高净值人群避税的重要手段，对其反避税问题的研究就更为必要，这不仅有助于完善我国当前的个人所得税反避税体系，也对维护我国税收利益、提高我国国际税收征管水平具有重要意义。因此，本文聚焦于高净值人群间接股权转让问题，通过理论与案例相结合的方式重点分析高净值人群间接股权转让避税方式，指出我国在高净值人群间接股权转让反避税面临的困境，在此基础上提出针对性的完善建议，从而为完善我国个人所得税反避税体系贡献一份力量。

       本文在梳理总结国内外针对高净值人群间接股权转让避税和反避税研究的基础上，从理论角度出发，对相关概念及理论基础进行概述。其次，在对我国高净值人群及其财富现状简要分析的基础上，对其避税情况及反避税制度现状进行分析，其中避税情况分析主要从避税动机和主要避税方式入手，反避税制度现状 则从 BEPS 行动计划、AEOI 标准及 CRS 以及个税反避税规则等入手。再次，从居民个人和非居民个人角度对两起典型的高净值人群间接转让股权案例进行深入分析，总结出我国高净值人群间接股权转让反避税体系在反避税条款、税收征管能力以及个税与企税反避税规则的衔接上面临的困境，在此基础上根据我国实际情况及发达国家相关经验，针对性的提出完善我国高净值人群间接股权转让反避税体系的建议。

         In recent years, with the rapid development of economy, the scale of high net worth individuals in China has gradually expanded, and it is more common for high net worth individuals to indirectly transfer the equity of domestic enterprises. Indirect transfer of equity by high net worth individuals means that high net worth individuals usually establish a catheter company overseas, which controls the domestic enterprises by the catheter company. Through the transfer of the equity of domestic enterprises leads to the indirect transfer of the equity of overseas enterprises. In order to reduce or directly avoid China's individual income tax burden, many high net worth people will adopt a series of tax avoidance strategies. This behavior not only directly damages the country's tax interests, but also indirectly damages the fairness of the tax system and weakens the income redistribution effect of individual income tax. In 2018, China introduced the anti-tax avoidance rules for individuals in the new revision of the Individual Income Tax Law, which fills the legal gap in the anti-tax avoidance of individual income tax in China, and has a restraining effect on the behavior of high net worth people who use overseas catheter companies to indirectly transfer the equity of domestic enterprises to avoid tax. However, because the anti-tax avoidance rules introduced in the new tax law are borrowed from the anti-tax avoidance rules of corporate income tax, and its core connotation is not elaborated in the implementation regulations of the tax law, the tax practice has great uncertainty and ambiguity. At the same time, with the rise of anti-tax avoidance in the international style, China has gradually begun to pay attention to the personal income tax anti-tax avoidance work, actively participate in the BEPS action plan and CRS and other international anti-tax avoidance action. In this context, indirect equity transfer, as an important means of high net worth people, it is more necessary to study the anti-tax avoidance problem, which not only helps to improve China's current individual income tax anti-tax avoidance system, but also is of great significance to safeguard China's tax interests and improve the level of China's international tax collection and administration. Therefore, this paper focuses on high net worth people indirect equity transfer, through the way of combining theory and case key analysis of high net worth people indirect equity transfer tax avoidance, points out that our country in high net worth people indirect equity transfer of the dilemma, on the basis of targeted perfect Suggestions, to improve the individual income tax tax avoidance system contribute a force. On the basis of combing and summarizing the tax avoidance and anti-tax avoidance of indirect equity transfer of high net worth individuals at home and abroad, this paper summarizes the relevant concepts and theoretical basis from a theoretical perspective. Second, in the high net worth status and its wealth on the basis of a brief analysis of the tax avoidance situation and the tax system of the analysis, the tax avoidance situation analysis mainly from the tax motivation and the main way, the tax system status quo from the BEPS action plan, AEOI standard and CRS and tax avoidance rules, etc. Again, from the perspective of residents and non-resident individuals of two typical high net worth people indirect transfer equity case in-depth analysis, summarizes our country high net worth people indirect equity transfer of the tax avoidance system in the tax clause, tax collection and tax ability and enterprise tax rules on the difficulties, on this basis according to the actual situation in our country and relevant experience of developed countries, targeted to improve the high net worth people indirect equity transfer the tax avoidance system.