本文關(guān)鍵詞： 企業(yè)重組 企業(yè)所得稅 特殊性稅務(wù)處理　出處：《浙江財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國市場經(jīng)濟(jì)體制的發(fā)展和現(xiàn)代企業(yè)制度的不斷完善，在面對日益激烈的市場競爭時(shí)，擴(kuò)大企業(yè)規(guī)模、提高經(jīng)濟(jì)效益、提升競爭力成為了企業(yè)的不懈追求。而企業(yè)重組無疑是企業(yè)發(fā)展的重要方式之一。企業(yè)重組能實(shí)現(xiàn)企業(yè)的快速發(fā)展，有效改善企業(yè)的經(jīng)營環(huán)境，提高企業(yè)的資源配置效率，以達(dá)到提高企業(yè)經(jīng)濟(jì)效益，增強(qiáng)企業(yè)競爭力的目的。在全球經(jīng)濟(jì)一體化形勢下，企業(yè)重組已經(jīng)受到了各國政府的重視，特別是在2008年的金融危機(jī)導(dǎo)致全球經(jīng)濟(jì)失衡的大背景之下，利用企業(yè)重組來調(diào)整國家產(chǎn)業(yè)結(jié)構(gòu)也成為重要的內(nèi)容。企業(yè)的重組行為受宏觀經(jīng)濟(jì)環(huán)境、國家法律政策等多方面的影響，其中稅收因素是重組企業(yè)必須要考慮的重要因素。 我國企業(yè)重組的發(fā)展相對于發(fā)達(dá)國家來說起步較晚，配套的企業(yè)重組法律法規(guī)也不完善。我國關(guān)于企業(yè)重組的稅收政策一直都把引導(dǎo)企業(yè)重組，減輕企業(yè)重組成本，規(guī)范企業(yè)重組行為作為政策制定目標(biāo)，特別是企業(yè)所得稅政策，一直是國家稅收政策的重要內(nèi)容。但是，就目前的企業(yè)重組中的企業(yè)所得稅規(guī)定來看還存在一些處理上的盲區(qū)，給企業(yè)重組活動(dòng)的進(jìn)行造成了諸多不便。因此本文的重點(diǎn)是分析當(dāng)前我國企業(yè)重組中的企業(yè)所得稅政策中存在的政策盲區(qū)。 本文從現(xiàn)行的企業(yè)重組的企業(yè)所得稅政策角度出發(fā)，發(fā)現(xiàn)稅收政策法規(guī)中存在的問題，，并提出完善意見。本文主要由四部分組成：第一部分為引言部分，主要敘述了在當(dāng)前經(jīng)濟(jì)背景下企業(yè)重組活動(dòng)的經(jīng)濟(jì)意義，美國為例的發(fā)達(dá)國家的企業(yè)重組政策，國家政策對企業(yè)重組的導(dǎo)向作用以及企業(yè)重組的概念和目標(biāo)；第二部分主要從現(xiàn)行的企業(yè)重組的企業(yè)所得稅政策角度出發(fā)，介紹我國當(dāng)前的企業(yè)重組的企業(yè)所得稅政策以新企業(yè)所得稅法為基礎(chǔ)，以59號文及相關(guān)解釋公告為核心，以其他企業(yè)重組政策文件為支撐的政策框架，指出了這一政策框架的特點(diǎn)，并對比了一般性稅務(wù)處理與特殊性稅務(wù)處理規(guī)定；第三部分根據(jù)59號文中對企業(yè)重組方式的分類，分別從企業(yè)法律形式改變、股權(quán)收購、資產(chǎn)收購、債務(wù)重組、企業(yè)合并和企業(yè)分立六個(gè)方面指出現(xiàn)行企業(yè)重組的企業(yè)所得稅法規(guī)中存在的問題，主要是特殊性稅務(wù)處理中存在的政策理解差異和處理差異，在這一部分中運(yùn)用案例分析的方法來說明這些問題存在的具體表現(xiàn)和爭議焦點(diǎn)；第四部分主要是針對第三部分中分析的企業(yè)重組的企業(yè)所得稅特殊性稅務(wù)處理中各種企業(yè)重組的方式的問題提出針對性一些建議，以完善現(xiàn)行的企業(yè)重組的企業(yè)所得稅特殊性稅務(wù)處理政策。 本文的特點(diǎn)在于運(yùn)用了較多的案例分析，將企業(yè)重組的企業(yè)所得稅特殊性稅務(wù)處理的法規(guī)轉(zhuǎn)化成實(shí)際的案例，通過對案例的分析，發(fā)現(xiàn)稅務(wù)處理上的理解歧義，解決問題的差異等等，再通過借鑒會(huì)計(jì)法規(guī)、國外企業(yè)重組的企業(yè)所得稅法規(guī)提出完善。本文旨在對現(xiàn)行的企業(yè)重組的企業(yè)所得稅政策進(jìn)行分析，指出其中存在的問題并提出相應(yīng)的完善建議，減少企業(yè)在政策解讀上的誤區(qū)，改善企業(yè)重組的政策環(huán)境，加快企業(yè)重組活動(dòng)的進(jìn)行，并完善我國的企業(yè)重組所得稅政策法規(guī)。
[Abstract]:With the rapid development of China's market economy system and the continuous improvement of modern enterprise system, in the face of increasingly fierce market competition, expand the scale of enterprises, improve economic efficiency, enhance the competitiveness has become the tireless pursuit of the enterprise. And the enterprise restructuring is undoubtedly one of the important way of enterprise development. The rapid development of enterprise restructuring to achieve effective enterprise. To improve the business environment, improve the efficiency of resource allocation of the enterprise, in order to improve the economic efficiency of enterprises, enhance the competitiveness of the enterprise. In the situation of global economic integration, enterprise restructuring has been subject to the attention of governments, particularly in the background of global economic imbalances in the 2008 financial crisis, to adjust the national industrial the structure of corporate restructuring has become an important content. The reorganization behavior of enterprises affected by the macroeconomic environment, influence of national law and policy etc., Among them, the tax factor is an important factor that the reorganization enterprise must consider.
The development of China's enterprise reorganization relative to developed countries started late, the reorganization of the enterprise is not perfect the supporting laws and regulations. On corporate restructuring China's tax policy has been to guide corporate restructuring, reduce enterprise restructuring costs, standardize the restructuring of enterprises as a policy goal, especially the enterprise income tax policy, is always an important content the national tax policy. However, the current corporate restructuring in the corporate income tax provisions also exist some blind treatment, caused a lot of inconvenience to carry out corporate restructuring activities. The focus of this thesis is to analyze the current policy policy existence of blind restructuring of China's enterprise income tax.
This paper from the current corporate income tax policy of enterprise restructuring, found that there are problems in the tax policies and regulations, and put forward suggestions. This paper consists of four parts: the first part is introduction, mainly described in the current context of economic restructuring activities and the economic significance of developed countries as the example the reorganization of the enterprise policy, concept and goal of national policy guidance on corporate restructuring and reorganization of enterprises; the second part mainly from the current enterprise restructuring of the corporate income tax policy angle, introduced China's current enterprise restructuring of the corporate income tax policy is based on the new enterprise income tax law, with No. 59 and related interpretations as the core, to other enterprise restructuring policy documents to support the policy framework, points out the characteristics of the policy framework, and compared the general tax treatment and particularity The tax treatment provisions; the third part according to the classification of enterprise reorganization No. 59, respectively, from the legal form of enterprise equity acquisition, asset acquisition, debt restructuring, merger of enterprises and enterprise division six aspects of the existing enterprise restructuring of the enterprise income tax regulations in question, is mainly the difference has a special understanding of the policy the differences in the tax treatment and processing, in this part, using the method of case analysis to illustrate the specific performance and the focus of controversy of these problems; the fourth part is mainly made of all kinds of enterprise reorganization according to the analysis of the third part of the corporate restructuring of the special tax treatment of corporate income tax in the way to solve the problem of some suggestions to improve the existing enterprise restructuring of the special tax treatment of corporate income tax policy.
The feature of this paper is to use more of the case analysis, enterprise restructuring special tax treatment of corporate income tax regulations into the actual case, through case analysis, found that misunderstanding of tax treatment, solve the problem of difference and so on, then using accounting regulations, the reorganization of the enterprise income tax regulations of foreign enterprises put forward. This thesis analyzes the current enterprise restructuring of the corporate income tax policy, points out the existing problems and put forward some corresponding suggestions, reduce the errors in the interpretation of policies on enterprises, improve the corporate restructuring policy environment, accelerate enterprise restructuring activities, and improve the laws and regulations of tax policy of our country enterprise restructuring income.

【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F271;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 侯樂平;;淺析企業(yè)重組業(yè)務(wù)企業(yè)所得稅處理政策[J];上海國資;2011年06期

2 林德木;;美國聯(lián)邦所得稅法公司免稅分立制度的介評[J];福州大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2011年02期

3 趙倩雯;;股權(quán)收購的稅務(wù)處理[J];財(cái)會(huì)學(xué)習(xí);2012年06期

4 林德木;;中國現(xiàn)行企業(yè)分立所得稅制度的解構(gòu)與完善[J];福建論壇(人文社會(huì)科學(xué)版);2011年11期

5 侍磊;巫珊玲;;債務(wù)重組企業(yè)所得稅特殊性稅務(wù)處理探析——基于財(cái)稅[2009]59號文件[J];會(huì)計(jì)之友;2013年02期

6 王利娜;郭宏;;資產(chǎn)收購與股權(quán)收購稅務(wù)處理相關(guān)問題探析[J];涉外稅務(wù);2011年05期

7 盛國杰;;企業(yè)重組業(yè)務(wù)企業(yè)所得稅處理的探討[J];商業(yè)會(huì)計(jì);2009年15期

8 蔡昌;;企業(yè)重組稅制缺陷與反避稅安排[J];稅務(wù)研究;2011年06期

9 陳鴻偉;;論資產(chǎn)收購特殊性稅務(wù)處理[J];企業(yè)導(dǎo)報(bào);2010年12期

10 李嬌;張琨;;企業(yè)重組特殊性稅務(wù)處理的適用性及風(fēng)險(xiǎn)分析[J];商業(yè)時(shí)代;2013年25期

本文編號：1455928