企业重组的个人所得税政策研究
发布时间：2019-06-05 21:44
【摘要】：随着资本市场的发展,重组已经成为企业优化资本结构和产品结构,实现转型升级的重要工具手段。目前,越来越多的自然人参与到资本交易中,自然人投资、持股、重组交易已成为普遍现象。而我国重组中个人所得税政策存在诸多不完善之处,影响自然人持股的企业重组进程。北纬通信、国投中鲁等多家上市公司因为沉重的个人所得税税负而不得不终止重组,世荣兆业等上市公司在重组交易结束后面临被税务机关追缴税款的风险。因此,进一步优化重组的个人所得税政策,为资本市场的发展破除障碍,显得尤为重要。在详细阐述重组与个人所得税的相关理论基础上,本文针对不同的涉税环节,重点分析其个人所得税政策,包括政策演进、立法目的和经济效应。其次,从国投中鲁重大资产重组的案例切入,分析其个人所得税处理和最终失败的原因,揭示企业重组个人所得税政策亟待优化的重要性和迫切性。然后,从股权转让、特殊性税务处理、非货币性资产投资、资本公积转增资本四个方面,分析目前重组中个人所得税存在的困境以及造成的影响。最后,本文重点阐述了重组中应遵循的个人所得税原则,包括纳税必要资金原则、收付实现制原则、一致税务处理原则、股东权益连续原则和税收不侵蚀资本原则。针对我国目前重组个人所得税政策中存在的不足,从政策、配套制度、征管多方面,提出了改进建议。本文的研究主题为重组的个人所得税政策,主要运用了案例分析与理论分析相结合的方法。相比于之前的研究,本文着重分析与重组相关的税收原则,以探索个人所得税政策的优化方向。
[Abstract]:With the development of capital market, reorganization has become an important tool for enterprises to optimize capital structure and product structure and realize transformation and upgrading. At present, more and more natural persons participate in capital transactions, natural persons investment, shareholding, restructuring transactions have become a common phenomenon. However, there are many imperfections in the individual income tax policy in the reorganization of our country, which affects the process of enterprise reorganization owned by natural persons. Many listed companies, such as Beiwei Communications, CIC Zhonglu and so on, have to terminate the reorganization because of the heavy personal income tax burden. Shirong Zhaoye and other listed companies face the risk of being recovered by the tax authorities after the conclusion of the reorganization transaction. Therefore, it is particularly important to further optimize the reorganization of individual income tax policy to remove obstacles for the development of capital market. On the basis of expounding the related theories of reorganization and individual income tax in detail, this paper focuses on the analysis of its personal income tax policy, including policy evolution, legislative purpose and economic effect, according to different tax-related links. Secondly, from the case of major asset restructuring in China Investment Corporation, this paper analyzes the causes of its personal income tax treatment and final failure, and reveals the importance and urgency of the urgent optimization of the individual income tax policy of enterprise restructuring. Then, from four aspects: equity transfer, special tax treatment, non-monetary asset investment and capital reserve to increase capital, this paper analyzes the predicament and influence of individual income tax in the current reorganization. Finally, this paper focuses on the principles of personal income tax that should be followed in the reorganization, including the principle of necessary funds for paying taxes, the principle of payment and payment system, the principle of consistent tax treatment, the principle of continuity of shareholders' rights and interests and the principle of tax non-erosion of capital. In view of the shortcomings existing in the current reorganization of individual income tax policy in China, this paper puts forward some suggestions for improvement from the aspects of policy, supporting system and collection and management. The research topic of this paper is the reorganized personal income tax policy, which mainly uses the method of case analysis and theoretical analysis. Compared with the previous research, this paper focuses on the analysis of tax principles related to restructuring in order to explore the optimization direction of individual income tax policy.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F271
本文编号：2493842
[Abstract]:With the development of capital market, reorganization has become an important tool for enterprises to optimize capital structure and product structure and realize transformation and upgrading. At present, more and more natural persons participate in capital transactions, natural persons investment, shareholding, restructuring transactions have become a common phenomenon. However, there are many imperfections in the individual income tax policy in the reorganization of our country, which affects the process of enterprise reorganization owned by natural persons. Many listed companies, such as Beiwei Communications, CIC Zhonglu and so on, have to terminate the reorganization because of the heavy personal income tax burden. Shirong Zhaoye and other listed companies face the risk of being recovered by the tax authorities after the conclusion of the reorganization transaction. Therefore, it is particularly important to further optimize the reorganization of individual income tax policy to remove obstacles for the development of capital market. On the basis of expounding the related theories of reorganization and individual income tax in detail, this paper focuses on the analysis of its personal income tax policy, including policy evolution, legislative purpose and economic effect, according to different tax-related links. Secondly, from the case of major asset restructuring in China Investment Corporation, this paper analyzes the causes of its personal income tax treatment and final failure, and reveals the importance and urgency of the urgent optimization of the individual income tax policy of enterprise restructuring. Then, from four aspects: equity transfer, special tax treatment, non-monetary asset investment and capital reserve to increase capital, this paper analyzes the predicament and influence of individual income tax in the current reorganization. Finally, this paper focuses on the principles of personal income tax that should be followed in the reorganization, including the principle of necessary funds for paying taxes, the principle of payment and payment system, the principle of consistent tax treatment, the principle of continuity of shareholders' rights and interests and the principle of tax non-erosion of capital. In view of the shortcomings existing in the current reorganization of individual income tax policy in China, this paper puts forward some suggestions for improvement from the aspects of policy, supporting system and collection and management. The research topic of this paper is the reorganized personal income tax policy, which mainly uses the method of case analysis and theoretical analysis. Compared with the previous research, this paper focuses on the analysis of tax principles related to restructuring in order to explore the optimization direction of individual income tax policy.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F271
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