吉利境外并购沃尔沃的所得税政策研究

发布时间：2018-07-05 14:14

本文选题：吉利 + 沃尔沃　；参考：《湖南大学》2014年硕士论文

【摘要】：近年来，随着走出去战略的推进实施，，越来越多的企业把眼光投向海外市场，积极参与境外并购，实现产业结构调整和升级，增强国际竞争力。税收利益虽然不是企业并购重组的主要原因，但税收成本却是并购主体不得不考虑的问题。税收政策对企业在控制运营成本和投资风险方面发挥着重要作用，能够有效引导企业在并购的各个环节减轻税负以谋取最大利益。因此，税收政策作为我国企业境外并购的一个重要考虑，对企业更好地利用国外的资源和市场，拓展海外业务，促进企业发展有至关重要的作用。本文以吉利并购沃尔沃为基础，首先系统介绍和分析了境外并购税收政策的理论基础。其次分析了吉利并购沃尔沃的概况，包括并购双方介绍、并购背景和并购历程，分析了适用于吉利并购案的所得税政策，包括并购中的所得税政策和并购后经营的所得税政策，主要有特殊性重组、资本弱化税制、税收抵免政策、税收协定、税收管理和其他规定。再次以吉利并购案中遇到的问题为基础，以小见大，深入剖析当前所得税政策存在的问题，包括特殊性税务处理的范围过窄、税收抵免制度不足、并购融资费用的税务处理不明、资本利得税的缺乏、税收协定的谈签范围不够以及税收征管和服务上的不足。最后，从案例中得出启示，需要在境外并购税制、税收协定和税收管理三个方面做出努力，得出了相应的具体的建议：提高并购税收立法层次、放宽特殊性税务处理的门槛、规范融资费用的扣除制度、建立资本利得税体系、完善税收饶让制度、加快税收协定的签订和执行、建立专门的跨国税源管理机构和税务信息共享系统。
[Abstract]:In recent years, with the implementation of the strategy of going out, more and more enterprises have turned their eyes to overseas markets, actively participated in overseas mergers and acquisitions, realized the adjustment and upgrading of industrial structure, and enhanced their international competitiveness. Although the tax benefit is not the main reason of M & A, the tax cost is the problem that the subject of M & A has to consider. Tax policy plays an important role in controlling operating costs and investment risks, and can effectively guide enterprises to reduce the tax burden in each link of mergers and acquisitions in order to obtain the greatest benefits. Therefore, as an important consideration of overseas M & A of Chinese enterprises, tax policy plays an important role in making better use of foreign resources and markets, expanding overseas business and promoting the development of enterprises. Based on Geely's merger and acquisition of Volvo, this paper systematically introduces and analyzes the theoretical basis of overseas M & A tax policy. Secondly, it analyzes the general situation of Geely's merger and acquisition of Volvo, including the introduction of M & A, the background of M & A and the course of M & A, and analyzes the income tax policy applicable to Geely's merger and acquisition, including the income tax policy in M & A and the income tax policy after M & A. There are special reorganization, capital weakening tax system, tax credit policy, tax agreement, tax administration and other provisions. Again, on the basis of the problems encountered in the Geely merger and acquisition case, we can see the whole through a small part, and deeply analyze the problems existing in the current income tax policy, including the narrow scope of the special tax treatment and the inadequacy of the tax credit system. The tax treatment of M & A financing costs is unclear, the capital gains tax is lacking, the scope of tax treaty negotiation is not enough, and the tax collection and service are insufficient. Finally, we draw inspiration from the case, need to make efforts in the overseas M & A tax system, tax agreement and tax management, and get the corresponding specific suggestions: to raise the legislative level of M & A tax, to relax the threshold of special tax treatment. We should standardize the deduction system of financing expenses, establish the capital gains tax system, perfect the tax concession system, speed up the signing and implementation of tax agreements, and establish a special transnational tax source management organization and tax information sharing system.
【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】：F426.471;F406.7;F812.42

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