Research on Legal Issues of Land Value-added Tax under Equity Transfer
DOI:
https://doi.org/10.62051/ijsspa.v2n3.05Keywords:
Equity Transfer, Land Use Right Transfer, Transfer of Real Estate Control Right, Land Value Added TaxAbstract
The behavior of transferring land use right in the form of equity transfer is to realize the substantive control of the target land use right in the form of equity transfer. Using this way to replace the ordinary land use right transfer can reduce the tax cost which occupies a large proportion in the whole transaction. This method conforms to the provisions of China's company law, and has the advantages of simple procedures, low taxes and fees, concealment and so on. It has become a common practice in the real estate industry. There is no clear provision in the national law on whether this behavior should be levied land value-added tax, the policy calibre of the tax department is different, and the judicial precedent has not formed a unified standard.
Downloads
References
Chen Yimin, Zhang Wei, Liu Wei. Tax analysis of several special issues in equity transactions [J]. Finance and Accounting, 2022, (24): 48-51.
Xia Keqin, Guo Jia. Legal regulations on the transfer of land use rights through equity transfer under the background of supply-side reform [J]. Application of Law, 2017, (09): 79-88.
Huang Fengyu, Huang Jing. Research on tax avoidance and anti-tax avoidance behavior in equity asset transfer [J]. Taxation Research, 2013, (10): 42-46.
Zhang Lijuan. Analysis of accounting treatment of equity transactions of capital increase and decrease [J]. Accounting Communications, 2022, (07): 86-90.
He Jianxin, Li Ying. Hidden tax-related risks in equity asset transfers [J]. China Taxation, 2022, (02): 56-57.
Su Yiwen. Research on land value-added tax issues for the transfer of real estate in the form of equity transfer [J]. Commentary on Tax Law Interpretation and Cases, 2021, 14(01): 113-129.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.