境外投资者投资"中欧通"全球存托凭证相关税收政策分析
A Tax Policy Analysis on Foreign Investors'Investment in China-Europe Global Depository Receipts
何振华 1王婷婷2
作者信息
- 1. 国家税务总局常德市税务局
- 2. 国家税务总局湖南省税务局
- 折叠
摘要
自2018年我国与欧洲资本市场建立存托凭证互联互通机制以来,目前已有多家境内A股上市公司在欧洲国家证券交易所发行全球存托凭证并上市融资.然而,我国现行部分涉外税收政策对全球存托凭证的规定尚不明确.本文在分析"中欧通"全球存托凭证相关税收政策的基础上,提出对境外投资者投资全球存托凭证应按照穿透原则进行税收征管、明确全球存托凭证境外投资者和境外存托人构成我国境内企业关联关系的条件以及完善相关税收优惠政策等建议.
Abstract
Since the establishment of the depository receipt interconnection mechanism between China and the European capital market in 2018,several domestic A-share listed companies have successfully issued Global Depository Receipts(GDR)on European stock exchanges and gone public for financing.However,some domestic international tax policies on GDR are not clear.Based on the analysis of the current tax policies,this paper proposed several suggestions,including applying look-through principle for overseas investors investing in GDR,clarifying related party conditions for GDR overseas investors,and improving tax preferential policies in China.
关键词
境外投资者/"中欧通"/全球存托凭证/税收政策/税收征管Key words
Foreign investors/China-Europe stock connect/Global depository receipt/Tax policy/Tax collection and administration引用本文复制引用
出版年
2024
NETL
NSTL
万方数据