股权式资产转让过程中的税收筹划

发布时间：2018-03-22 21:00

本文选题：股权转让　切入点：资产转让　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：利用股权转让完成土地使用权、房地产等资产转让可以说是近几年常用的税收筹划手段,对此,虽然行政机关对个案的政策适用问题进行的批复,但是法律效力有限,尽管各种呼声和争论一直热烈,但至今尚无将产权交易认定为资产转让的基本政策标准,使得借助股权转让的形式成为税收筹划与反避税研究的热点。本文主要针对这一现象进行剖析,从比较资产转让与股权转让的基本概念及涉及的相关税收规定入手,分析得出采用资产转让方式进行交易时,在流转税尤其是涉及营业税问题上,作为转让方的企业承担的税负远远高于采取股权转让企业需承担的税负,正是由于这两种交易方式在税收政策上存在差异,为企业在进行资本运作前带来了一定的筹划考虑空间,通过分析我国在股权转让上计征营业税、土地增值税、企业所得税方面的相关政策规定及税收政策的具体变化,进一步探究股权式资产转让的操作原理,总结出交易应税与非应税的界定标准,进而考虑企业在资产构成、负债、劳动力等方面的存在的不同情况分别构建案例,包括直接以股权转让形式转让资产、设立分公司行资产转让之实、以产权转让方式转让资产,同时针对案例分析企业可能采用的交易办法,由与之相适应的税收政策的不同规定入手,通过筹划剖析、方案对比为企业提供可以参考采用的交易方式,以使企业以改组改制、股权或产权转让方式达到转让不动产、无形资产的目的越来越容易,通过税收筹划,减轻税收负担、降低企业成本,增加融资能力以及提升企业的财务管理水平。文章在最后部分通过总结股权式资产转让行为的特点及应用领域,深入分析了随着税收政策的不断改进,对于股权式资产转让的交易行为,可能会出现一系列制度到机制上的改变,加大了企业利用股权式资产转让方式进行税收筹划的难点和风险。探讨了反避税研究会进行的发展,包括引发国家税务总局对资产转让和股权转让以及股权式资产转让的征免税范围进行重新界定、立法层面明确股权式资产转让的界定、带动反避税机制的构建,这些变化都加大了股权式资产转让过程中税收筹划的难度,但是政策的出台以及相关规定的逐步完善需要一定的时间,企业应熟悉相关政策的规定,研读总结政策的发展规律,以便寻求更利于企业的税收策划点,在合规合法的前提下进行操作。
[Abstract]:The use of equity transfer to complete land use rights, real estate and other assets transfer can be said to be a commonly used means of tax planning in recent years. In this regard, although the administrative authorities have approved the application of policy in individual cases, the legal effect is limited. Despite the heated voices and arguments, there has been no recognition of property rights transactions as the basic policy criteria for the transfer of assets, It makes the form of equity transfer become the focus of tax planning and anti-tax avoidance research. This paper mainly analyzes this phenomenon, starting with the comparison of the basic concepts of asset transfer and equity transfer and the related tax regulations. It is concluded that the turnover tax, especially the turnover tax, the tax burden borne by the transferor is much higher than the tax burden of the equity transfer enterprise when the transaction is carried out by means of the transfer of assets, especially when the turnover tax is related to the business tax. It is precisely because of the difference in tax policy between these two kinds of trading methods, which brings some space for enterprises to plan and consider before the capital operation, through the analysis of the business tax, land value-added tax on the transfer of shares in our country. The related policy provisions and the specific changes of tax policy in the aspect of enterprise income tax, further probe into the operation principle of equity asset transfer, summarize the definition standard of transaction taxable and non-taxable, and then consider the enterprise's assets composition, liabilities, The existence of different cases of labor, including the transfer of assets directly by equity, the establishment of branches of assets transfer, transfer of assets by the transfer of property rights, At the same time, in view of the case study on the transaction methods that the enterprises may adopt, starting with the different provisions of the corresponding tax policies, through planning and analysis, the scheme contrast provides the enterprises with the transaction methods that can be used for reference, so that the enterprises can be restructured and restructured. The transfer of shares or property rights to achieve the transfer of real estate, intangible assets is becoming easier and easier, through tax planning, reduce the tax burden, reduce the cost of enterprises, In the last part, by summarizing the characteristics and application fields of equity asset transfer, the paper deeply analyzes the continuous improvement of tax policy. For the transaction behavior of equity assets transfer, there may be a series of institutional and institutional changes, which increase the difficulties and risks of tax planning by means of equity assets transfer, and discuss the development of anti-tax avoidance research. Including causing the State Administration of Taxation to redefine the scope of tax exemption for asset transfer, equity transfer and equity asset transfer, and clarify the definition of equity asset transfer at the legislative level, and promote the construction of anti-tax avoidance mechanism. These changes have increased the difficulty of tax planning in the process of equity asset transfer, but the introduction of the policy and the gradual improvement of the relevant regulations will take some time. Enterprises should be familiar with the relevant policies and regulations, and study and summarize the development laws of the policies. In order to seek more conducive to corporate tax planning point, in compliance with the premise of legal operation.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275

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