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对于外商投资企业股权转让如何课征所得税,是我国当前税务实践中的一个极富争议的问题。对此,《涉外税务》杂志围绕着杨力先生的《外资企业股权投资税收筹划之辨析》(以下简称杨文)①所展开的商榷(参见李伟、李蕴《也谈外商投资企业股权投资收益所得税的有关规定》,《涉外税务?
It is a very controversial issue in the current practice of taxation in our country that how to charge income tax on the equity transfer of foreign invested enterprises. In this regard, “Foreign Taxation” magazine revolves around Mr. Yang Li’s “Discrimination of Tax Planning for Equity Investment in Foreign-funded Enterprises” (hereinafter referred to as Yang Wen). (See Li Wei and Li Yun also talk about equity investment in foreign-invested enterprises Income tax related provisions “,” foreign tax?