我国企业股权收购所得税法律问题研究

发布时间：2018-10-19 17:39

【摘要】：本文选择以我国企业股权收购的所得税问题作为研究对象,根据相关案例和我国现行的相关税收法律法规的规定,对企业股权收购的所得税问题进行分析,并对目前存在的一些不足进行讨论和分析。本文共分为五个部分。第一部分简单介绍我国股权收购的概念和分类,并提出我国企业股权收购应坚持的三大原则:税收法定原则、税收公平原则、税收中性原则。另外,根据张守文教授的“可税性”分析对股权收购征收所得税的税法理论基础。第二部分主要介绍我国现行税法对企业股权收购的具体规定,并根据两个具体的案例分析和比较一般性税务处理和特殊性税务处理,从而直观的指出两种不同的税务处理方式之间的差异。第三部分根据上述的讨论和分析,指出目前我国现行税收法律法规在企业股权收购方面存在的具体问题,从而说明中国股权收购税收法律法规进一步完善的空间。第四部分主要从一般性税务处理和特殊性税务处理方面对美国和德国企业的股权收购所得税制度进行介绍。鉴于美德资本市场发展比较完善,兼并重组历史悠久,对中国的股权收购能够提供很大的借鉴。第五部分主要是从微观方面具体列举对完善我国企业股权收购所得税问题的建议。
[Abstract]:This paper chooses the income tax problem of enterprise equity acquisition as the research object, according to the relevant cases and the relevant tax laws and regulations of our country, analyzes the income tax problem of the enterprise equity acquisition. And some shortcomings are discussed and analyzed. This paper is divided into five parts. The first part briefly introduces the concept and classification of stock ownership acquisition in China, and puts forward three principles that should be adhered to in stock ownership acquisition of Chinese enterprises: legal principle of taxation, principle of tax fairness and principle of tax neutrality. In addition, according to Professor Zhang Shouwen's taxability, the tax theory foundation of income tax on stock acquisition is analyzed. The second part mainly introduces the specific provisions of the current tax law on corporate equity acquisition, and analyzes and compares the general tax treatment and the special tax treatment according to two specific cases. Thus intuitively points out the difference between two different tax processing methods. According to the above discussion and analysis, the third part points out the specific problems existing in the enterprise equity acquisition in the current tax laws and regulations of our country, thus explaining the space for the further improvement of the tax laws and regulations on the ownership acquisition in China. The fourth part mainly introduces the income tax system of American and German enterprises from the aspects of general tax treatment and special tax treatment. In view of the perfect development of the capital market and the long history of merger and reorganization, it can provide a great reference for China's equity acquisition. The fifth part mainly enumerates the suggestion from the microscopic aspect to consummate our country enterprise equity purchase income tax.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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