资产重组企业所得税政策评析与完善
发布时间：2018-07-21 15:54
【摘要】：随着我国经济形势、法律环境的变化以及企业经营发展的多元化，我国目前的资产重组活动非常的频繁，且涉及到的交易金额相对较大，进而造成资产重组涉税事项的税额较大，可以说税收问题是交易各方在资产重组业务中不得不考量的一个因素，如果重组中并没有现金流的发生，而面临较大的税收成本，则税收可能成为阻碍资产重组的一个重要因素。并且资产重组交易的企业中涉及到了很多在中国和海外资本市场上市的公众公司，这种资产重组中隐含的税务风险一旦爆发出来，对这些公众公司来说其后果是相当恶劣的。因此，税收成本管理和税务风险管理在资产重组中起着重要作用，我们有必要对我国当前的资产重组相关税收问题进行探讨，而其中最为核心的当属资产重组涉及到的企业所得税问题。 在参考了大量相关文献、浏览了众多上市公司公告并结合自己的实习经历才开始该领域的相关研究。本文共分为六个部分，第一部分主要是介绍选题背景及意义和国内外的研究现状，，分析了时代背景、写作的意义，也了解了目前国内外学者在该领域的研究现状。第二部分主要从资产重组的概念及动因方面进了分析，从而对资产重组进行了基础性的理论分析。第三部分主要从资产重组企业所得税的征税原理、处理规则、政策沿革等方面对资产重组企业所得税进行了细致的研究分析。第四部分，就当前资产重组企业所得税政策存在的问题进行了分析总结。第五部分，借鉴国际成熟经验并就上述分析的基础之上，提出了解决及完善对策。
[Abstract]:With the change of the economic situation, the change of the legal environment and the diversification of the enterprise management and development, the assets reorganization activities in our country are very frequent at present, and the transaction amount involved is relatively large. Thus, the tax amount of the tax-related items involved in asset restructuring is relatively large. It can be said that the tax issue is a factor that must be considered by all parties in the asset restructuring business. If there is no cash flow in the reorganization and the tax costs are relatively large, Then the tax may become an important factor hindering the reorganization of assets. And the companies involved in the asset restructuring deal involve many public companies listed in the Chinese and overseas capital markets. Once the tax risks implied in the asset restructuring break out, the consequences for these public companies are quite bad. Therefore, tax cost management and tax risk management play an important role in asset restructuring. And the most core of which is the enterprise income tax related to asset restructuring. In the reference to a large number of relevant literature, read a number of listed companies and their internship experience before starting the relevant research in this field. This paper is divided into six parts. The first part mainly introduces the background and significance of the topic and the current research situation at home and abroad, analyzes the background of the times, the significance of writing, and also understands the current research situation of domestic and foreign scholars in this field. The second part mainly analyzes the concept and motivation of asset reorganization, and analyzes the basic theory of asset reorganization. The third part makes a detailed research and analysis on the enterprise income tax of asset reorganization from the aspects of taxation principle, treatment rules, policy evolution and so on. In the fourth part, the problems existing in the enterprise income tax policy of asset restructuring are analyzed and summarized. The fifth part, draws lessons from the international mature experience and the above analysis foundation, proposed the solution and the consummation countermeasure.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
本文编号：2136023
[Abstract]:With the change of the economic situation, the change of the legal environment and the diversification of the enterprise management and development, the assets reorganization activities in our country are very frequent at present, and the transaction amount involved is relatively large. Thus, the tax amount of the tax-related items involved in asset restructuring is relatively large. It can be said that the tax issue is a factor that must be considered by all parties in the asset restructuring business. If there is no cash flow in the reorganization and the tax costs are relatively large, Then the tax may become an important factor hindering the reorganization of assets. And the companies involved in the asset restructuring deal involve many public companies listed in the Chinese and overseas capital markets. Once the tax risks implied in the asset restructuring break out, the consequences for these public companies are quite bad. Therefore, tax cost management and tax risk management play an important role in asset restructuring. And the most core of which is the enterprise income tax related to asset restructuring. In the reference to a large number of relevant literature, read a number of listed companies and their internship experience before starting the relevant research in this field. This paper is divided into six parts. The first part mainly introduces the background and significance of the topic and the current research situation at home and abroad, analyzes the background of the times, the significance of writing, and also understands the current research situation of domestic and foreign scholars in this field. The second part mainly analyzes the concept and motivation of asset reorganization, and analyzes the basic theory of asset reorganization. The third part makes a detailed research and analysis on the enterprise income tax of asset reorganization from the aspects of taxation principle, treatment rules, policy evolution and so on. In the fourth part, the problems existing in the enterprise income tax policy of asset restructuring are analyzed and summarized. The fifth part, draws lessons from the international mature experience and the above analysis foundation, proposed the solution and the consummation countermeasure.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
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