大众创业视角下企业重组中的纳税困境探析

发布时间：2018-03-25 13:11

本文选题：大众创业　切入点：企业重组　出处：《税务与经济》2017年03期

【摘要】：我国促进大众创业的税收优惠主要集中在创业初期和发展期。企业重组是收回创业投资和再投资的有效途径,然而这一环节却缺少对创业企业的税收支持,甚至还存在创业股东的纳税困境。纳税困境是指企业重组中的目标企业法人股东享受免税待遇和自然人股东有足够的现金交税不能同时实现的情况。为避免重组中纳税困境的发生,保证创业资本退出和再投资的顺利实现,创业企业可以从事前、事中、事后三个方面来应对税务风险。促进大众创业的税收激励机制应从降低股权支付比例、按持股期限适用不同的所得税率、未实现的资本利得暂缓征税、给重点产业的创业股东税收优惠等方面来完善。
[Abstract]:The tax preference for promoting mass entrepreneurship in China is mainly concentrated in the initial stage and the development period. Enterprise restructuring is an effective way to recover venture capital and reinvestment. However, this link lacks tax support for entrepreneurial enterprises. There is even the tax dilemma of the venture shareholders. The tax dilemma refers to the situation in which the corporate shareholders of the target enterprise enjoy tax-free treatment and the natural person shareholders have enough cash to pay taxes and can not be realized simultaneously in order to avoid reorganization. In the middle of the tax dilemma, To ensure the smooth realization of venture capital withdrawal and reinvestment, the venture enterprise can deal with the tax risk in three aspects before, during and after the venture. The tax incentive mechanism for promoting mass entrepreneurship should start from reducing the proportion of equity payment. Applying different income tax rate according to stock holding period, suspending tax on unrealized capital gains, giving tax preference to venture shareholders in key industries and so on.
【作者单位】：华中科技大学管理学院;信阳师范学院商学院;
【基金】：国家社科基金项目“产能过剩背景下完善中小企业退出机制支持政策研究”(项目编号:15BJY062)的资助
【分类号】：F812.42;F275

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