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法律风险预控警示快讯之七:
转让房地产企业股权涉税法律风险提示
 
发布时间: 2013-11-18 [特大 ]

一、法律风险案例 Legal Risk Case

1.案例介绍 Case Introduction

  2009年10月26日,A投资公司通过某市联合产权交易所拍卖转让所持有的B房地产公司100%股权及对其约7912万元债权,最终某控股(集团)有限公司以1.82亿元竞拍取得。上述拍卖由某市联交所确认,工商股权变更手续已办理完毕。

  2009年11月18日,某市地方税务局C税务所向A投资公司出具《责令限期改正通知书》([2009]XX号,以下简称通知书),该通知书称:由于该股权形式表现的资产主要是土地使用权,根据《中华人民共和国土地增值税暂行条例》和《关于以股权转让名义转让房地产行为征收土地增值税问题的批复》(国税函[2000]687号),限A投资公司于2009年11月28日前,到C税务所按规定申报土地增值税(约3200万元)。

  A投资公司组织相关专家进行论证后,认为通知书于法无据,遂于2009年11月27日提起行政复议,C税务所上级机关不予受理。于是,A投资公司向当地法院提起行政诉讼,经法庭调解,该通知书被其上级税务机关撤销,随后A投资公司撤诉。

  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 Through mediation by the court, the notice was revoked by its superior tax authorities and an investment company withdrew the lawsuit.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)涉及土地增值税金额大(3200万元);

  2)经过专家组充分论证,认为C税务所出具的通知书于法无据;

  3)在行政复议及行政诉讼时效内,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、预控风险的建议  Recommendations on Risk Prevention

  为预控股权转让涉税法律风险,经集团证券法务部、集团规划运营部、集团财务部和北京市君泰律师事务所等四个部门的相关人员共同商讨,一致建议如下:

  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、注意申请行政复议和提起行政诉讼的有效期限:

  1)行政复议:原则上对行政行为不服的,申请行政复议有效期限为60天,见《行政复议法》第九条。

  2)行政诉讼:原则上对行政复议不服的,提起行政诉讼有效期限为15天;直接对行政行为提起诉讼的有效期限为三个月,见《行政诉讼法》第三十八、三十九条。

  3)有效期限:当税务局做出的具体行政行为侵犯企业的合法权益时,只有在法定有效期限内提出行政复议或行政诉讼,相应机关和法院才予受理。     

  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、申请行政复议和提起行政诉讼的法律论证要充分:

  申请行政复议和提起行政诉讼案件,要组织法务、财务、运营等部门工作人员、律师和相关专家进行论证,听取各方面意见;法律依据要充分,相关程序要严谨。本案经论证的以下结论,对案件的代理起到了积极的作用:

  1)国税函[2000]687号文件不能作为征收A投资公司土地增值税的法律依据

  《关于以股权转让名义转让房地产行为征收土地增值税问题的批复》(国税函[2000]687号)只是针对某一地区某一具体事件的个别认定,属于具体行政行为,不具有普遍约束力,不能作为针对A投资公司征收土地增值税的法律依据,征收土地增值税只能适用《中华人民共和国土地增值税暂行条例》。

  2)征收股权转让的土地增值税将造成重复课税    

  因为该项目土地使用权并未发生转让,仍在B房地产公司名下,当其销售商品房时,税务机关会对B房地产公司征收土地增值税,如现在对A公司征收土地增值税,将对同一事项造成重复课税。

  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、选取合适的股权交易方式

  单纯的股权转让,不但可以避免缴纳营业税和土地增值税,还可以避免缴纳契税。

  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、勇于利用法律武器维护自身合法权益

  在实践中,税务局倾向于对此种转让行为课以土地增值税,以增加其税收来源。对于这种情况,一定要及时采取措施,据理力争,甚至提起行政复议或行政诉讼,维护自身合法权益。 

  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. 

 
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