【摘要】：隨著我國經(jīng)濟(jì)形勢、法律環(huán)境的變化以及企業(yè)經(jīng)營發(fā)展的多元化，我國目前的資產(chǎn)重組活動(dòng)非常的頻繁，且涉及到的交易金額相對較大，進(jìn)而造成資產(chǎn)重組涉稅事項(xiàng)的稅額較大，可以說稅收問題是交易各方在資產(chǎn)重組業(yè)務(wù)中不得不考量的一個(gè)因素，如果重組中并沒有現(xiàn)金流的發(fā)生，而面臨較大的稅收成本，則稅收可能成為阻礙資產(chǎn)重組的一個(gè)重要因素。并且資產(chǎn)重組交易的企業(yè)中涉及到了很多在中國和海外資本市場上市的公眾公司，這種資產(chǎn)重組中隱含的稅務(wù)風(fēng)險(xiǎn)一旦爆發(fā)出來，對這些公眾公司來說其后果是相當(dāng)惡劣的。因此，稅收成本管理和稅務(wù)風(fēng)險(xiǎn)管理在資產(chǎn)重組中起著重要作用，我們有必要對我國當(dāng)前的資產(chǎn)重組相關(guān)稅收問題進(jìn)行探討，而其中最為核心的當(dāng)屬資產(chǎn)重組涉及到的企業(yè)所得稅問題。 在參考了大量相關(guān)文獻(xiàn)、瀏覽了眾多上市公司公告并結(jié)合自己的實(shí)習(xí)經(jīng)歷才開始該領(lǐng)域的相關(guān)研究。本文共分為六個(gè)部分，第一部分主要是介紹選題背景及意義和國內(nèi)外的研究現(xiàn)狀，，分析了時(shí)代背景、寫作的意義，也了解了目前國內(nèi)外學(xué)者在該領(lǐng)域的研究現(xiàn)狀。第二部分主要從資產(chǎn)重組的概念及動(dòng)因方面進(jìn)了分析，從而對資產(chǎn)重組進(jìn)行了基礎(chǔ)性的理論分析。第三部分主要從資產(chǎn)重組企業(yè)所得稅的征稅原理、處理規(guī)則、政策沿革等方面對資產(chǎn)重組企業(yè)所得稅進(jìn)行了細(xì)致的研究分析。第四部分，就當(dāng)前資產(chǎn)重組企業(yè)所得稅政策存在的問題進(jìn)行了分析總結(jié)。第五部分，借鑒國際成熟經(jīng)驗(yàn)并就上述分析的基礎(chǔ)之上，提出了解決及完善對策。
[Abstract]:With the change of the economic situation, the change of the legal environment and the diversification of the enterprise management and development, the assets reorganization activities in our country are very frequent at present, and the transaction amount involved is relatively large. Thus, the tax amount of the tax-related items involved in asset restructuring is relatively large. It can be said that the tax issue is a factor that must be considered by all parties in the asset restructuring business. If there is no cash flow in the reorganization and the tax costs are relatively large, Then the tax may become an important factor hindering the reorganization of assets. And the companies involved in the asset restructuring deal involve many public companies listed in the Chinese and overseas capital markets. Once the tax risks implied in the asset restructuring break out, the consequences for these public companies are quite bad. Therefore, tax cost management and tax risk management play an important role in asset restructuring. And the most core of which is the enterprise income tax related to asset restructuring. In the reference to a large number of relevant literature, read a number of listed companies and their internship experience before starting the relevant research in this field. This paper is divided into six parts. The first part mainly introduces the background and significance of the topic and the current research situation at home and abroad, analyzes the background of the times, the significance of writing, and also understands the current research situation of domestic and foreign scholars in this field. The second part mainly analyzes the concept and motivation of asset reorganization, and analyzes the basic theory of asset reorganization. The third part makes a detailed research and analysis on the enterprise income tax of asset reorganization from the aspects of taxation principle, treatment rules, policy evolution and so on. In the fourth part, the problems existing in the enterprise income tax policy of asset restructuring are analyzed and summarized. The fifth part, draws lessons from the international mature experience and the above analysis foundation, proposed the solution and the consummation countermeasure.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42

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本文編號(hào)：2136023