对非居民企业间接转让股权征税的探析

摘要

This paper first gives a general introduction of indirect equity transfer among the non-resident enterprises, and then makes an analysis on whether indirect equity transfer shall be taxed to non-resident enterprises in China, and furthermore, explores how to handle taxing on indirect equity transfer among non-resident enterprises from the perspectives of international experience and domestic tax law construction.%本文首先对非居民企业间接转让股权进行了介绍，并对我国是否有权对非居民企业间接转让股权所得征税进行分析，进而从国际经验和国内法建设两个方面阐述了我国应如何处理非居民企业间接转让股权所得征税的问题。