乐普医疗外资减持涉税问题研究

发布时间：2018-06-18 11:22

本文选题：税务风险 + 外资减持　；参考：《湖南大学》2014年硕士论文

【摘要】：企业在生产经营过程中面临诸多税务风险，尤其是两税合并前在外资企业所得税法背景下认定的外资企业。新所得税法实施后，统一了税制，实行法人纳税制度。但原享受外资企业所得税法税收优惠的企业仍然受到相关税收法规制约。新旧税制转换过程中，由于税收法规复杂性、企业业务多样性，原外资企业往往不能全面的掌握税收法规政策，无疑成为了涉税问题多发群体。随着我国资本市场的开放程度不断提高，尤其是近几年，中小板解禁潮的到来，原外资上市公司外资股东减持行为不断出现，因外资减持而使得企业不符合税收法规优惠政策而导致的涉税问题成为一种新的涉税风险，当前对外资减持涉税行为的机制以及该行为对公司影响的研究甚少。本文选取了乐普医疗公司作为案例，通过对个例的研究找出一般的规律性。本文围绕该公司的外资减持涉税问题进行展开研究，，首先对我国两税合并前后对外资企业税收优惠情况进行了说明；然后对该公司外资股东减持行为导致的涉税问题进行了相关说明，并以此为切入点对该公司在外资减持过程中出现的涉税问题、税务处理以及该行为对公司的税收方面的影响等方面进行了全面展开分析，并进行了归纳总结；最后针对该案例的分析归纳出了企业在运用税收法规政策时的原则建议，为企业在运用税收法规防范税务风险方面提出了借鉴意见。
[Abstract]:Enterprises are faced with many tax risks in the process of production and operation, especially the foreign-funded enterprises recognized under the background of income tax law of foreign-funded enterprises before the merger of the two taxes. After the implementation of the new income tax law, unified tax system, the implementation of the legal person tax system. But the enterprises that enjoy the tax preference of income tax law are still restricted by the relevant tax laws. In the process of the transformation of the new and old tax systems, due to the complexity of tax laws and regulations and the diversity of enterprises' business, the original foreign-funded enterprises are often unable to master the tax laws and regulations in an all-round way, which undoubtedly becomes a group of tax-related problems. With the increasing opening of the capital market in our country, especially in recent years, with the arrival of the tide of lifting the ban on the small and medium-sized board, the foreign shareholders' reduction behavior of the original foreign-funded listed companies appears constantly. Due to the reduction of foreign capital holding, the tax-related problems caused by enterprises' unconformity with the preferential policies of tax laws and regulations become a new tax-related risk. At present, there are few studies on the mechanism of foreign capital reduction and the influence of this behavior on companies. This paper selects Lop Medical Company as a case study to find out the general regularity. This article carries on the research around this company's foreign capital reduction related tax question, first has carried on the explanation to the foreign capital enterprise tax preferential situation before and after our country two taxes union; Then it explains the tax-related problems caused by the reduction of foreign shareholders' holdings, and takes this as a starting point to analyze the tax-related issues in the process of foreign capital reduction. The tax treatment and the impact of the behavior on the tax revenue of the company are comprehensively analyzed, and summarized; finally, the analysis of the case summed up the enterprise in the application of tax laws and regulations in the policy of the principles, For the enterprise in the use of tax laws and regulations to prevent tax risks put forward suggestions.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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