关于加强合伙企业持股平台税收监管的思考
Thoughts on Strengthening Tax Supervision of Partnership Shareholding Platforms
覃木荣 1何磊1
作者信息
摘要
合伙企业持股平台是当前资本市场常用的投资形式.随着"放管服"改革深入推进,营商环境不断优化,在合伙企业持股平台投资经营越来越便利的同时,合伙企业持股平台股权转让偷逃税案件日益增多,税收监管风险日益突出,如何做好合伙企业持股平台的税收监管成为当前税务部门面临的重要课题.本文归纳了合伙企业持股平台优势,总结当前合伙企业股权转让偷逃税的主要形式以及典型案例,深入分析合伙企业股权转让税收监管中存在的问题,提出完善征管顶层设计、健全信息获取网络、强化风险监管、提升跨区域协同执法等建议.
Abstract
Partnership shareholding platform is a commonly used investment form in the current capital market.With the deepening of the reform of"delegating power,streamlining administration and improving tax services"and the continuous optimization of the business environment,while the investment and operation of the partnership shareholding platform are becoming more and more convenient,the number of cases of tax evasion in the equity transfer on the partnership shareholding platform is increasing,and tax regulatory risks are becoming increasingly prominent.This paper summarizes the advantages of partnership shareholding platforms,the main forms and typical cases of tax evasion in current partnership equity transfers,and deeply analyzes the problems in tax superuision of partnership equity transfers.Therefore,it proposes suggestions such as improving the top-level design of tax collection and management,improving information acquisition networks,strengthening risk supervision,and enhancing cross-regional collaborative law enforcement.
关键词
合伙企业/持股平台/股权转让/税收监管Key words
Partnership/Shareholding platform/Equity transfer,Tax supervision引用本文复制引用
出版年
2024
NETL
NSTL
万方数据