此前，挚文集团（原陌陌科技）财报披露需补税5.479亿元，成为行业内热点话题。 澎湃新闻记者了解到，企业搭建的香港中间控股公司因不符合实质性经营活动特征，“受益所有人”身份被税务部门否定，不能适用《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》（以下简称“内地—香港税收安排”）5%股息预提所得税优惠税率，需按国内税法规定的10%税率缴税。为此，企业就已分配股息补税3.561亿元，...
Source Link此前，挚文集团（原陌陌科技）财报披露需补税5.479亿元，成为行业内热点话题。 澎湃新闻记者了解到，企业搭建的香港中间控股公司因不符合实质性经营活动特征，“受益所有人”身份被税务部门否定，不能适用《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》（以下简称“内地—香港税收安排”）5%股息预提所得税优惠税率，需按国内税法规定的10%税率缴税。为此，企业就已分配股息补税3.561亿元，...
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