【摘要】： 市場經(jīng)濟(jì)條件下,股權(quán)收購是一種常見的資本運作方式,是指收購公司通過收購目標(biāo)公司一定比例的股票從而控制目標(biāo)公司的經(jīng)營權(quán)的行為。在這種經(jīng)濟(jì)資源配置的過程中,必然發(fā)生資產(chǎn)的轉(zhuǎn)移,所得稅問題隨之產(chǎn)生。從股權(quán)收購交易的稅收后果來看,在微觀層面上可以體現(xiàn)為應(yīng)稅的股權(quán)收購和免稅的股權(quán)收購,在宏觀的層面上則體現(xiàn)了立法機(jī)關(guān)對股權(quán)所得稅制的多種價值取向。除前言和結(jié)語外,本文分為三章。 第一章首先概述了股權(quán)收購的概念以及分類等基本問題,進(jìn)而分析了股權(quán)收購和稅收法律之間的關(guān)系,從而說明稅收成本對股權(quán)收購決策有重要的影響,完善的稅收法律對股權(quán)收購的順利進(jìn)行有重要的意義。 第二章主要介紹了美國股權(quán)收購涉及的所得稅法律問題。本章第一部分介紹了應(yīng)稅股權(quán)收購中納稅人的相關(guān)待遇,并著重介紹了美國稅收法典中頗具特色的“視為資產(chǎn)收購”制度以及以反避稅為主要目的的“一貫原則”,文章認(rèn)為美國與股權(quán)收購相關(guān)的所得稅法律制度體現(xiàn)了多種價值取向;第二部分則介紹了免稅股權(quán)收購中納稅人的待遇,并著重介紹了免稅重組的構(gòu)成要件,從中可以得知美國對享有遲延納稅待遇的股權(quán)收購有著極為嚴(yán)格的要求。 第三章討論如何借鑒美國股權(quán)收購所得稅制來完善中國股權(quán)收購所得稅制。本章主要結(jié)合我國相關(guān)的所得稅收法律制度以及作為最新的立法活動成果的有關(guān)股權(quán)收購所得稅制的討論稿,從應(yīng)稅和免稅兩個角度,分析我國股權(quán)收購中的所得稅法律問題,并就其中的不足之處提出進(jìn)行完善的建議。
[Abstract]:Under the condition of market economy, equity acquisition is a common mode of capital operation, which refers to the behavior of purchasing company to control the management right of the target company by acquiring a certain proportion of the shares of the target company. In the process of the allocation of economic resources, the transfer of assets will inevitably occur, and the income tax problem will come into being. From the tax consequences of stock acquisition transaction, it can be reflected in the micro-level as taxable and tax-free stock acquisition, and on the macro-level, it reflects the various value orientations of the legislature to the tax system of equity income. In addition to the preface and conclusion, this paper is divided into three chapters. The first chapter first summarizes the concept and classification of equity acquisition, and then analyzes the relationship between stock acquisition and tax law, which shows that the tax cost has an important impact on the decision-making of stock acquisition. The perfect tax law has important significance to the smooth progress of the stock acquisition. The second chapter mainly introduces the income tax legal issues involved in American equity acquisition. The first part of this chapter introduces the relevant treatment of taxpayers in the buyout of taxable equity, and focuses on the characteristic system of "asset acquisition" in the United States tax Code and the "consistent principle" for the main purpose of anti-tax avoidance. This paper argues that the income tax legal system related to the acquisition of shares in the United States embodies a variety of value orientations. The second part introduces the taxpayer's treatment in the tax-free share acquisition, and emphatically introduces the constituent elements of the tax-free reorganization, from which we can know that the United States has very strict requirements for the acquisition of shares with delayed tax treatment. The third chapter discusses how to improve the income tax system of stock acquisition in China by drawing lessons from the income tax system of stock acquisition in the United States. This chapter mainly combines the relevant income tax legal system of our country and the discussion draft of the income tax system of stock acquisition, which is the latest legislative activity achievement, and analyzes the legal problems of income tax in the stock purchase of our country from the two angles of taxable and tax-free. And put forward perfect suggestions on the deficiencies among them.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：DD912.2;D971.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 謝奕;我國企業(yè)股權(quán)收購所得稅法律問題研究[D];中國政法大學(xué);2011年

2 楊進(jìn);公司重組中企業(yè)所得稅法律問題研究[D];蘇州大學(xué);2011年

3 金琳;公司并購所得稅制度若干問題研究[D];華東政法大學(xué);2013年

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本文編號：2466283