The Children's Investment Master Fund v. State Taxation Bureau of Xihu District, Hangzhou, the People's Republic of China (case regarding tax collection disputes)
|
儿童投资主基金(TheChildren’sInvestmentMasterFund)诉中华人民共和国杭州市西湖区国家税务局征收案
|
【法宝引证码】
|
|
*尊敬的用户,您好!本篇仅为该案例的英文摘要。北大法宝提供单独的翻译服务,如需整篇翻译,请发邮件至database@chinalawinfo.com,或致电86
(10) 8268-9699进行咨询。
*Dear user, this document contains only a summary of the
respective judicial case. To request a full-text translation as an additional service,
please contact us at: + 86 (10) 8268-9699 database@chinalawinfo.com
|
|
The Children's Investment Master Fund v. State Taxation Bureau of Xihu District, Hangzhou, the People's Republic of China (case regarding tax collection disputes) (case regarding tax collection disputes)
儿童投资主基金(TheChildren’sInvestmentMasterFund)诉中华人民共和国杭州市西湖区国家税务局征收案
|
[Key Terms]
equity transfer ; corporate income tax ; non-resident enterprises ; reasonable commercial purposes
[核心术语]
股权转让;企业所得税;非居民企业;合理商业目的
|
[Disputed Issues]
Tax authorities are entitled to levy corporate income tax on equity transactions of non-resident enterprises conducted for unreasonable commercial purposes.
[争议焦点]
税务机关有权对非居民企业不具有合理商业目的股权交易行为征收企业所得税。
|
[Case Summary]
Non-resident enterprises should be obliged to pay corporate income tax levied on their earnings procured within China. Transactions of indirectly transferring shares by abusing the form of organization are deemed as an act of tax evasion because they are not conducted for a reasonable commercial purpose. Tax authorities are entitled to judge tax-evading activities of relevant enterprises reasonably adjust the subjects and standards of taxation...
[案例要旨]
非居民企业须就其来源于中国境内的所得缴纳企业所得税其通过滥用组织形式间接转让股份的交易行为不具有合理的商业目的...
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|