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Academic Journal of Engineering and Technology Science, 2020, 3(7); doi: 10.25236/AJETS.2020.030713.

Research on Tax Supervision of Off-balance Sheet Assets in Equity Transfer


Xurong Ding

Corresponding Author:
Xurong Ding

ShangHai University, China


In order to adjust the industrial structure and optimize the allocation of resources, equity transfers are becoming more frequent, and with the advancement of national tax incentives, the wave of equity transfers will continue. When confirming the fair value of equity transfers, tax evasion caused by the valuation of off-balance sheet assets has become the focus of public attention. Therefore, this article will study the tax supervision of off-balance sheet assets in equity transfers, and will focus on how the tax department uses "big data" to control the source of tax-related issues on off-balance sheet assets.


equity transfer, off-balance sheet assets, tax supervision, big data

Cite This Paper

Xurong Ding. Research on Tax Supervision of Off-balance Sheet Assets in Equity Transfer. Academic Journal of Engineering and Technology Science (2020) Vol. 3 Issue 7: 124-131. https://doi.org/10.25236/AJETS.2020.030713.


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