企业重组企业所得税政策问题及其完善

发布时间：2018-01-22 22:43

本文关键词： 企业重组企业所得税特殊性税务处理　出处：《浙江财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济体制的发展和现代企业制度的不断完善，在面对日益激烈的市场竞争时，扩大企业规模、提高经济效益、提升竞争力成为了企业的不懈追求。而企业重组无疑是企业发展的重要方式之一。企业重组能实现企业的快速发展，有效改善企业的经营环境，提高企业的资源配置效率，以达到提高企业经济效益，增强企业竞争力的目的。在全球经济一体化形势下，企业重组已经受到了各国政府的重视，特别是在2008年的金融危机导致全球经济失衡的大背景之下，利用企业重组来调整国家产业结构也成为重要的内容。企业的重组行为受宏观经济环境、国家法律政策等多方面的影响，其中税收因素是重组企业必须要考虑的重要因素。我国企业重组的发展相对于发达国家来说起步较晚，配套的企业重组法律法规也不完善。我国关于企业重组的税收政策一直都把引导企业重组，减轻企业重组成本，规范企业重组行为作为政策制定目标，特别是企业所得税政策，一直是国家税收政策的重要内容。但是，就目前的企业重组中的企业所得税规定来看还存在一些处理上的盲区，给企业重组活动的进行造成了诸多不便。因此本文的重点是分析当前我国企业重组中的企业所得税政策中存在的政策盲区。本文从现行的企业重组的企业所得税政策角度出发，发现税收政策法规中存在的问题，，并提出完善意见。本文主要由四部分组成：第一部分为引言部分，主要叙述了在当前经济背景下企业重组活动的经济意义，美国为例的发达国家的企业重组政策，国家政策对企业重组的导向作用以及企业重组的概念和目标；第二部分主要从现行的企业重组的企业所得税政策角度出发，介绍我国当前的企业重组的企业所得税政策以新企业所得税法为基础，以59号文及相关解释公告为核心，以其他企业重组政策文件为支撑的政策框架，指出了这一政策框架的特点，并对比了一般性税务处理与特殊性税务处理规定；第三部分根据59号文中对企业重组方式的分类，分别从企业法律形式改变、股权收购、资产收购、债务重组、企业合并和企业分立六个方面指出现行企业重组的企业所得税法规中存在的问题，主要是特殊性税务处理中存在的政策理解差异和处理差异，在这一部分中运用案例分析的方法来说明这些问题存在的具体表现和争议焦点；第四部分主要是针对第三部分中分析的企业重组的企业所得税特殊性税务处理中各种企业重组的方式的问题提出针对性一些建议，以完善现行的企业重组的企业所得税特殊性税务处理政策。本文的特点在于运用了较多的案例分析，将企业重组的企业所得税特殊性税务处理的法规转化成实际的案例，通过对案例的分析，发现税务处理上的理解歧义，解决问题的差异等等，再通过借鉴会计法规、国外企业重组的企业所得税法规提出完善。本文旨在对现行的企业重组的企业所得税政策进行分析，指出其中存在的问题并提出相应的完善建议，减少企业在政策解读上的误区，改善企业重组的政策环境，加快企业重组活动的进行，并完善我国的企业重组所得税政策法规。
[Abstract]:With the rapid development of China's market economy system and the continuous improvement of modern enterprise system, in the face of increasingly fierce market competition, expand the scale of enterprises, improve economic efficiency, enhance the competitiveness has become the tireless pursuit of the enterprise. And the enterprise restructuring is undoubtedly one of the important way of enterprise development. The rapid development of enterprise restructuring to achieve effective enterprise. To improve the business environment, improve the efficiency of resource allocation of the enterprise, in order to improve the economic efficiency of enterprises, enhance the competitiveness of the enterprise. In the situation of global economic integration, enterprise restructuring has been subject to the attention of governments, particularly in the background of global economic imbalances in the 2008 financial crisis, to adjust the national industrial the structure of corporate restructuring has become an important content. The reorganization behavior of enterprises affected by the macroeconomic environment, influence of national law and policy etc., Among them, the tax factor is an important factor that the reorganization enterprise must consider.
The development of China's enterprise reorganization relative to developed countries started late, the reorganization of the enterprise is not perfect the supporting laws and regulations. On corporate restructuring China's tax policy has been to guide corporate restructuring, reduce enterprise restructuring costs, standardize the restructuring of enterprises as a policy goal, especially the enterprise income tax policy, is always an important content the national tax policy. However, the current corporate restructuring in the corporate income tax provisions also exist some blind treatment, caused a lot of inconvenience to carry out corporate restructuring activities. The focus of this thesis is to analyze the current policy policy existence of blind restructuring of China's enterprise income tax.
This paper from the current corporate income tax policy of enterprise restructuring, found that there are problems in the tax policies and regulations, and put forward suggestions. This paper consists of four parts: the first part is introduction, mainly described in the current context of economic restructuring activities and the economic significance of developed countries as the example the reorganization of the enterprise policy, concept and goal of national policy guidance on corporate restructuring and reorganization of enterprises; the second part mainly from the current enterprise restructuring of the corporate income tax policy angle, introduced China's current enterprise restructuring of the corporate income tax policy is based on the new enterprise income tax law, with No. 59 and related interpretations as the core, to other enterprise restructuring policy documents to support the policy framework, points out the characteristics of the policy framework, and compared the general tax treatment and particularity The tax treatment provisions; the third part according to the classification of enterprise reorganization No. 59, respectively, from the legal form of enterprise equity acquisition, asset acquisition, debt restructuring, merger of enterprises and enterprise division six aspects of the existing enterprise restructuring of the enterprise income tax regulations in question, is mainly the difference has a special understanding of the policy the differences in the tax treatment and processing, in this part, using the method of case analysis to illustrate the specific performance and the focus of controversy of these problems; the fourth part is mainly made of all kinds of enterprise reorganization according to the analysis of the third part of the corporate restructuring of the special tax treatment of corporate income tax in the way to solve the problem of some suggestions to improve the existing enterprise restructuring of the special tax treatment of corporate income tax policy.
The feature of this paper is to use more of the case analysis, enterprise restructuring special tax treatment of corporate income tax regulations into the actual case, through case analysis, found that misunderstanding of tax treatment, solve the problem of difference and so on, then using accounting regulations, the reorganization of the enterprise income tax regulations of foreign enterprises put forward. This thesis analyzes the current enterprise restructuring of the corporate income tax policy, points out the existing problems and put forward some corresponding suggestions, reduce the errors in the interpretation of policies on enterprises, improve the corporate restructuring policy environment, accelerate enterprise restructuring activities, and improve the laws and regulations of tax policy of our country enterprise restructuring income.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F271;F275

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