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在各国法制不断开放的背景下,法人的组织形态被赋予极高的弹性,公司制企业和合伙企业的传统分界线也愈发模糊。为了确定外国企业构成何种的租税法律主体关系,德国财政部在2004年发布的通知中,对于依据美国公司法成立的有限责任公司进行分析,曾提出九项标准来判定其在德国税法上法人格的有无。对目前仍未形成相关见解的中国税法来说,可作为税务机关将来阐释相关概念的借鉴。
In the context of the continuous opening up of the legal system in various countries, the organizational form of legal persons has been given a very high degree of flexibility and the traditional dividing line between corporate enterprises and partnership enterprises has become increasingly vague. In order to determine what kind of legal relationship between taxation and taxation constituted by foreign enterprises, the German Ministry of Finance, in a circular issued in 2004, conducted an analysis of the limited liability companies established under the US Company Law and proposed nine criteria to determine its legal personality in German tax law Yes or no For the Chinese tax law that has not yet formed relevant opinions, it can be used as a reference for the tax authorities to explain relevant concepts in the future.