随着经济的迅速发展，中国目前已成为世界上仅次于美国的第二大经济体，2018年GDP超过了12万亿美元，同时中国政府的税收收入超过了2万亿美元。税收对于包括中国在内的所有国家而言都很重要，所以各国都在严厉打击各种避税行为，而非居民企业间接股权转让被中国税务机关视为一种可能的避税方式。和其他避税手段类似，间接股权转让会侵蚀中国的税基但其本身又存在隐蔽性与复杂性，所以税务机关处理起来有一定的困难。

为解决非居民企业间接股权转让问题，国家税务总局发布了2015年7号公告，就间接股转让的定义、税务处理方法等做了明确规定，虽然相较于之前的2009年698号文件7号公告有了很大的进步，但是仍存在很多问题有待解决，最突出的就是合理商业目的判定问题与税款计算问题。对间接股权转让是否具有合理商业目的进行定性关系到是否征税的问题，而税款的准确计算无论是对税务机关还是纳税人都很重要。对于这两大仍存疑问问题的研究是本论文的意义所在。

本论文共分为六部分。第一部分是绪论,主要介绍本文的选题背景与研究意义，第二部分主要介绍非居民企业间接股权转让的一些基本情况，第三部分讨论间接股权转让中的合理商业目的判定问题，第四部分介绍目前中国税务机关对间接股权转让的税务处理，第五部分为案例分析，第六部分也是最重要的一部分即针对非居民企业间接股权转让的现状提出改进建议。

通过对非居民企业间接股权转让的研究，本论文认为当前国内对间接股权转让处理的过程中，在对交易的合理商业目的认定反面亟需细化，增强其可操作性，特别是在境内外企业股权价值划分方面，可以分别从成交价值、公允价值、账面价值依次予以考虑。本文在写作过程中注重理论与实践的结合。本人自身在税务机关工作，并且亲自参与非居民企业间接股权转让事项的处理，能够将在实践中发现的问题与理论相结合进行深入分析间接股权转让中存在的问题，与同主题其他论文相比更具实践性。针对非居民企业间接股权转让所得税征管中存在的问题，本文从合理商业目的判定、程序上的优化、税款计算的完善等方面提出了针对性的具有现实意义的建议。

With the rapid development of economy，China has become the world's second-largest economy after the United States. China's GDP exceeds 12 trillion dollars in 2018 and the same time it's tax revenue more than 2 trillion dollars. Tax is important to all countries including China so every country is cracking down on all kinds of tax avoidance. Indirect equity transfer stake in non-resident enterprises is regarded by The Chinese tax authorities as a possible form of tax avoidance. Similar to other tax avoidance methods, indirect equity transfer will erode China's tax base but itself has hidden and complex, so the tax authorities have some difficulties in dealing with it.

In order to solve the problem of indirect equity transfer of non-resident enterprises, the State Administration of Taxation issued the 2015 No. 7 Announcement, on the definition of indirect share transfer, tax treatment methods, etc. made clear, although compared with the previous  698 No. 7 Announcement has made great progress, but many problems are still to be solved, The most prominent is the problem of determining the problem of reasonable commercial purpose and the problem of tax calculation. The question of whether indirect equity transfer has a reasonable commercial purpose is related to whether the tax is levied, and the accurate calculation of the tax is very important to both the tax authorities and the taxpayer. The significance of this thesis is study the two questions which are still questioned.

This paper is divided into six parts. Introduction is the first part, mainly introduces the research significance and background of this article, the second part mainly introduces some basic information about indirect equity transfer of non-resident enterprises, the third part discusses the determination of reasonable commercial purpose in indirect equity transfer, and the fourth part introduces the tax treatment of indirect equity transfer by the Chinese tax authorities at present. The fifth part is the case study, the sixth part is the most important part, that is, for non-resident enterprises indirect equity transfer of the status to put forward suggestions for improvement.

Through the study of indirect equity transfer of non resident enterprises, this paper believes that in the process of dealing with indirect equity transfer in China, it is necessary to refine the reverse side of the determination of the reasonable business purpose of the transaction, and enhance its operability, especially in the division of equity value of domestic and foreign enterprises, which can be considered from the transaction value, fair value and book value in turn. The innovation of this paper lies in the combination of theory and practice. I work in the tax authorities and personally participate in the handling of indirect equity transfer of non resident enterprises. I can deeply analyze the problems in indirect equity transfer by combining the problems found in practice with the theory, which is more practical than other papers of the same study. In view of the problems existing in the collection and management of indirect equity transfer income tax of non resident enterprises, this paper puts forward some practical suggestions from the aspects of reasonable business purpose determination, optimization of procedures, and improvement of tax calculation.