摘要
脱胎于“红筹上市”的VIE架构,在吸引外资以增强境内企业实力的同时,也因其显著的避税情况而对税收监管带来挑战。以VIE架构为分析基础,从企业税务风险和税法规制缺陷两个维度剖析VIE企业的税收风险,并从税法监管原则出发,提出披露重于存在、经济实质两个角度的税法监管完善,以期进一步完善新趋势下的VIE企业税法监管。
The variable interest entity(VIE)structure,derived from the“red chip listing”,not only attracts foreign capital to enhance the strength of domestic enterprises,but also brings challenges to tax regulation due to its significant tax avoidance.Based on the analysis of the VIE structure,the paper analyzes the tax risk of VIE enterprises from the two dimensions of enterprise tax risk and tax law regulatory defects.In addition,based on the principles of tax law supervision,the paper proposes the tax law supervision from the perspectives of disclosure over existence and economic substance to further improve the tax law supervision of VIE enterprises under the new trend.
作者
俞敏
梁童钰
YU Ming;LIANG Tong-yu(Law School,Shanghai University of Political Science and Law,Shanghai 201701)
出处
《商学研究》
2020年第4期83-92,共10页
Commercial Science Research
关键词
可变利益实体
企业税收风险
税收监管
variable interest entity
enterprise tax risk
tax supervision
