怎样评价qghappy

  • <tr id='JSJYHy'><strong id='JSJYHy'></strong><small id='JSJYHy'></small><button id='JSJYHy'></button><li id='JSJYHy'><noscript id='JSJYHy'><big id='JSJYHy'></big><dt id='JSJYHy'></dt></noscript></li></tr><ol id='JSJYHy'><option id='JSJYHy'><table id='JSJYHy'><blockquote id='JSJYHy'><tbody id='JSJYHy'></tbody></blockquote></table></option></ol><u id='JSJYHy'></u><kbd id='JSJYHy'><kbd id='JSJYHy'></kbd></kbd>

    <code id='JSJYHy'><strong id='JSJYHy'></strong></code>

    <fieldset id='JSJYHy'></fieldset>
          <span id='JSJYHy'></span>

              <ins id='JSJYHy'></ins>
              <acronym id='JSJYHy'><em id='JSJYHy'></em><td id='JSJYHy'><div id='JSJYHy'></div></td></acronym><address id='JSJYHy'><big id='JSJYHy'><big id='JSJYHy'></big><legend id='JSJYHy'></legend></big></address>

              <i id='JSJYHy'><div id='JSJYHy'><ins id='JSJYHy'></ins></div></i>
              <i id='JSJYHy'></i>
            1. <dl id='JSJYHy'></dl>
              1. <blockquote id='JSJYHy'><q id='JSJYHy'><noscript id='JSJYHy'></noscript><dt id='JSJYHy'></dt></q></blockquote><noframes id='JSJYHy'><i id='JSJYHy'></i>
                中國建設科技集團官方微信
                微信公眾號  
                法務與風々險Law&Risk
                法務動態
                法務知識
                風險警示
                當前位置 : 首頁 > 法務與風險 > 風險警示
                 
                法律風險預控警示快訊之七:
                轉讓房地產企業股權涉稅法█律風險提示
                 
                發布時間: 2013-11-18 [特大 ]

                一、法律風險案例 Legal Risk Case

                1.案例介紹 Case Introduction

                  2009年10月26日,A投資公司通過某市聯合產權交易这样所拍賣轉讓所持有的B房地產≡公司100%股權及對其約7912萬元債權,最終某控股(集團)有限←公司以1.82億元競拍取得。上述拍賣由某市穷苦聯交所確認,工商股權變更手續已辦理完畢。

                  2009年11月18日,某市№地方稅務局C稅務所向A投資公司出具《責令限期改正通知書》([2009]XX號,以下簡稱通知巡捕書),該通知書插口稱:由於該股權形式表現的資產主要是土地使用權,根據《中華人民共和國土地增╲值稅暫行條例》和《關於以股權轉讓名蛛魔护腕義轉讓房地產行為征〓收土遮蔽披风地增值稅」問題的批復》(國稅函[2000]687號),限A投資★公司於2009年11月28日前,到C稅務所按規定申学浅才疏報土地增值稅(約3200萬元)。

                  A投資公司組織相關專家進行論證後,認為通知書於法無據,遂於2009年11月27日提起∮行政復議,C稅務所上級機關不予受理。於是,A投資公司向當地法院提起行政訴訟,經支撑腿铠法庭調解≡,該通日月如梭知書被其上級稅務機關撤銷,隨後A投資公司撤訴。

                  October 26, 2009, A Investment Company assigned 100% shares of B Real Estate Company and 79.12 million Yuan claims on it by auction through United Equity Exchange, which were bought and held by a Holding (Group) Limited Company with 182 million Yuan ultimately. The auction above was confirmed by the United Equity Exchange and the share change formalities have been completed with Industry and Commerce Authorities.

                  On November 18, 2009, C tax office of Local Taxation Bureau issued “Notice of Fixed Date Correction” ([2009] XX, hereinafter referred to as “the notice”)to A Investment Company, and ordered A Investment Company to declare the land value-added tax (about 32 million Yuan) with C tax office according to the " Provisional Regulations of the People's Republic of China on " and "Reply to the Issue of Imposing Land Value-added Tax in Assigning Real Estate in the Name of Share Transfer " (Guo Shui Han [2000] No. 687)before November 28, 2009 because the main form of the share is the land use rights.

                  An Investment Company organized relevant experts to conduct demonstration that the notice of C tax office lacks legal ground. An Investment Company filed administrative reconsideration to the higher authority on November 27, 2009, but was rejected. Therefore A Investment Company institutes an administrative lawsuit to the local court. Through mediation by the court, the notice was revoked by its superior tax authorities and an investment company withdrew the lawsuit.

                 

                2.案例分析  Case Analysis

                  1)涉及土地增值稅金額大(3200萬元);

                  2)經過專家組充分奥术师手套論證▲,認為C稅務所出具的通知書於法無據;

                  3)在行政復議及行政訴訟時效內,采取了有效⊙措施。

                  1) involved a large amount of LAT (32 million Yuan);

                  2) found the notice issued by C tax office had no legal basis through full argument by expert group;

                  3) Took effective measures within time limit for administrative reconsideration and administrative litigation.

                二、預控風險的工工整整建議  Recommendations on Risk Prevention

                  為預控股權轉讓涉稅法律風險,經集團證券法↓務部、集團規〒劃運營部、集團財務部忘性和北京市君泰律師事務所等四個部門的相關人員共同商討,一致@ 建議如下:

                  In order to pre-control the real estate project investment risk, after the discussion of Group Security and Legal Department, Group Planning and Operation Department, Finance Department and Juntai Law Firm, the suggestion of pre-control risks is as followed:

                  1、註意申請行政陈胜发復議和提起行政訴訟的有效期限:

                  1)行政復議:原則上對行政行為不♀服的,申請行政復議有效期限◆為60天,見《行政復議法》第九條。

                  2)行政訴訟:原則上對行政復議不服的,提起行政訴訟有效期↘限為15天;直接對行政行為提起訴訟的有效林沃斯期限為三〇個月,見《行政訴訟法》第三十八、三十九條。

                  3)有效期限:當稅務局做出的具體一头放火一头放水行政行為侵犯企業的合法權益時,只有在法定有效期限內提出行政復議或▃行政訴訟,相應機關和法院因果才予受理。     

                  Paying attention to the valid time limit to apply for administrative reconsideration or bring an administrative lawsuit:

                  1) Administrative reconsideration: in principle, the administrative relative person who refuses to accept administrative actions may apply for administrative reconsideration within 60 days. (See Article 9 of the Administrative Reconsideration Law)

                  2) Administrative litigation: in principle, the administrative relative person who refuses to accept the reconsideration decision may bring an administrative lawsuit within 15 days; the administrative relative person who refuses to accept administrative actions may bring an administrative lawsuit within 3 months. (See Article 38& Article 39 of the Administrative Reconsideration Law)

                  3) Valid period: when the specific administrative actions made ??by Tax Bureau infringe lawful rights and interests of enterprises, relevant authorities and courts will accept and hear a case on if the administrative reconsideration or administrative litigation were brought within valid period.

                  2、申請╱行政復議和提起行政訴訟的法律論證要充分:

                  申請行∞政復議和提起行政訴訟案件,要組織法務、財務、運營等部門工作人員、律師和相關專家進行光铸利刃論證,聽取吕林森各方面意見;法律依據『要充分,相關程序要嚴謹。本案經論證的以下◇結論,對案件的代理起垦殖到了積極的作用:

                  1)國稅函[2000]687號文件不︽能作為征收A投資公司土地增西安值稅的法律依據

                  《關於以股權轉讓名義轉讓房地產行為征收土地增值稅問題的批復》(國稅函[2000]687號)只是針對某一地區某一具體事件的個別認定,屬於具體∩行政行為,不具不动产有普遍約束力,不◣能作為針對A投資公司征收土僧院地增值稅的法律依據,征收油污土地增值稅只能適用《中華人民共和國土地增值♀稅暫行條例》。

                  2)征收股權轉讓的土地增值稅將造成ζ重復課稅    

                  因為該項目土地使用權並未生命宝石發生轉讓,仍在B房地產投石公司名下,當其銷售商品月语披风房時,稅務機關會對B房地產公司征收土地瓢泼大雨增值稅,如現在對A公司征收土地增值稅,將對同一事※項造成重復課稅。

                  Sufficient legal demonstration in the application for administrative reconsideration or administrative litigation:

                  When applying for administrative reconsideration or bringing an administrative lawsuit, it is necessary to organize staffs from legal, finance, operation and other departments, counsels and experts to conduct demonstration, and listen to opinions from all sides in order to make sure legal basis sufficient and relevant procedures rigorous. It has played a positive role through the following demonstration:

                  The document (Guo Shui Han [2000] 687) cannot be considered as legal basis for levying LAT on A Investment Companies

                  "Reply to the Issue of Imposing Land Value-added Tax in Assigning Real Estate in the Name of Share Transfer " (Guo Shui Han [2000] No. 687) is the identification of a specific event and belongs to specific administrative action which has no universal binding and cannot be considered as legal basis for levy LAT on A Investment Company. Levying LAT only applies to the "Provisional Regulations of the People's Republic of China on ".

                  Levying land value-added tax in share transfer will result in double taxation.

                  Because the land use rights of the project have not been assigned and still belong to B Real Estate Company, the tax authorities will levy land value-added tax on B Real Estate Companies when it sells commercial residential building. If levying land value-added tax on A Investment Company, it will result in double taxation regarding to the same matter.

                  3、選取合適蝙蝠肉翅的股權交易方式

                  單純的股權轉讓,不但可以↙避免繳納營業稅和土地增值稅,還可以避免繳納契稅。

                  Selecting the appropriate method to transfer shares

                  The pure share transfer can avoid the payment of not only business tax and land value-added tax, but also deed tax.

                  4、勇於利用法律武器維護自身合法權益

                  在實踐中,稅務局傾向於對此種轉讓行為⌒課以土地增值稅,以增加其稅收來源。對於這種情況,一定要及時采取措◤施,據理力爭,甚至提起行政復議或这叫行政訴訟,維護自身合法權益。 

                  Dare to use protect their lawful rights and interests with legal means

                  In practice, the tax bureau tends to levy land value-added tax on such transfer behavior in order to increase their tax sources. In this case, enterprises should take timely measures to fight it out, even apply for an administrative reconsideration or bring an administrative lawsuit to safeguard their own lawful rights and interests. 

                 
                瀏覽次數:163665 [打印][關閉]文章來源:證券法務部
                上一篇:法律風險預控警ω示快訊之八:
                《勞動上线合同法》(修正案)中勞務派遣的解讀分析

                下一篇:法律風①險預控警示快訊之六:中央企業海外投資法律風險提示
                 
                聯系我們  |  特別聲明  |  網站地圖  |  使用幫助 ipv6 ready
                版權所有:AG真人旗舰厅  地址:北京☉市西城區德勝門外大街36號   郵編:100120
                京ICP備05028899號-2   京公◆網安備1101020444號  推薦顯示器分辨率:1024*768   IE7.0以上瀏覽器

                "AG真人国际厅,ag真人国际厅网站,AG真人旗舰厅"wkybfm.com

                "AG真人国际厅,ag真人国际厅网站,AG真人旗舰厅"wkybfm.com