本文選題：稅務(wù)風(fēng)險 + 外資減持��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：企業(yè)在生產(chǎn)經(jīng)營過程中面臨諸多稅務(wù)風(fēng)險，尤其是兩稅合并前在外資企業(yè)所得稅法背景下認(rèn)定的外資企業(yè)。新所得稅法實施后，統(tǒng)一了稅制，實行法人納稅制度。但原享受外資企業(yè)所得稅法稅收優(yōu)惠的企業(yè)仍然受到相關(guān)稅收法規(guī)制約。新舊稅制轉(zhuǎn)換過程中，由于稅收法規(guī)復(fù)雜性、企業(yè)業(yè)務(wù)多樣性，原外資企業(yè)往往不能全面的掌握稅收法規(guī)政策，無疑成為了涉稅問題多發(fā)群體。隨著我國資本市場的開放程度不斷提高，尤其是近幾年，中小板解禁潮的到來，原外資上市公司外資股東減持行為不斷出現(xiàn)，因外資減持而使得企業(yè)不符合稅收法規(guī)優(yōu)惠政策而導(dǎo)致的涉稅問題成為一種新的涉稅風(fēng)險，當(dāng)前對外資減持涉稅行為的機(jī)制以及該行為對公司影響的研究甚少。 本文選取了樂普醫(yī)療公司作為案例，通過對個例的研究找出一般的規(guī)律性。本文圍繞該公司的外資減持涉稅問題進(jìn)行展開研究，，首先對我國兩稅合并前后對外資企業(yè)稅收優(yōu)惠情況進(jìn)行了說明；然后對該公司外資股東減持行為導(dǎo)致的涉稅問題進(jìn)行了相關(guān)說明，并以此為切入點對該公司在外資減持過程中出現(xiàn)的涉稅問題、稅務(wù)處理以及該行為對公司的稅收方面的影響等方面進(jìn)行了全面展開分析，并進(jìn)行了歸納總結(jié)；最后針對該案例的分析歸納出了企業(yè)在運用稅收法規(guī)政策時的原則建議，為企業(yè)在運用稅收法規(guī)防范稅務(wù)風(fēng)險方面提出了借鑒意見。
[Abstract]:Enterprises are faced with many tax risks in the process of production and operation, especially the foreign-funded enterprises recognized under the background of income tax law of foreign-funded enterprises before the merger of the two taxes. After the implementation of the new income tax law, unified tax system, the implementation of the legal person tax system. But the enterprises that enjoy the tax preference of income tax law are still restricted by the relevant tax laws. In the process of the transformation of the new and old tax systems, due to the complexity of tax laws and regulations and the diversity of enterprises' business, the original foreign-funded enterprises are often unable to master the tax laws and regulations in an all-round way, which undoubtedly becomes a group of tax-related problems. With the increasing opening of the capital market in our country, especially in recent years, with the arrival of the tide of lifting the ban on the small and medium-sized board, the foreign shareholders' reduction behavior of the original foreign-funded listed companies appears constantly. Due to the reduction of foreign capital holding, the tax-related problems caused by enterprises' unconformity with the preferential policies of tax laws and regulations become a new tax-related risk. At present, there are few studies on the mechanism of foreign capital reduction and the influence of this behavior on companies. This paper selects Lop Medical Company as a case study to find out the general regularity. This article carries on the research around this company's foreign capital reduction related tax question, first has carried on the explanation to the foreign capital enterprise tax preferential situation before and after our country two taxes union; Then it explains the tax-related problems caused by the reduction of foreign shareholders' holdings, and takes this as a starting point to analyze the tax-related issues in the process of foreign capital reduction. The tax treatment and the impact of the behavior on the tax revenue of the company are comprehensively analyzed, and summarized; finally, the analysis of the case summed up the enterprise in the application of tax laws and regulations in the policy of the principles, For the enterprise in the use of tax laws and regulations to prevent tax risks put forward suggestions.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 易行健,楊碧云,易君健;我國逃稅規(guī)模的測算及其經(jīng)濟(jì)影響分析[J];財經(jīng)研究;2004年01期

2 婁權(quán);;上市公司稅負(fù)及其影響因素分析——來自滬深股市的經(jīng)驗證據(jù)[J];財會通訊(學(xué)術(shù)版);2007年03期

3 陸正華;馬穎翩;;中國上市公司IPO過程中補(bǔ)稅行為實證研究[J];當(dāng)代財經(jīng);2010年08期

4 胡劍波;;中國吸收FDI:現(xiàn)狀、特征及對策[J];國際經(jīng)濟(jì)合作;2008年06期

5 鄭偉;;企業(yè)轉(zhuǎn)讓限售股稅收法律問題案例研究[J];財會學(xué)習(xí);2011年04期

6 康承東;;FDI、FPI與經(jīng)濟(jì)增長之間的關(guān)系研究:以美國為例[J];世界經(jīng)濟(jì)研究;2005年11期

7 樊麗明;;中國外商投資企業(yè)稅收政策的評價與完善[J];經(jīng)濟(jì)學(xué)(季刊);2002年02期

8 郭熙保;羅知;;外資特征對中國經(jīng)濟(jì)增長的影響[J];經(jīng)濟(jì)研究;2009年05期

9 譚韻;;防范外商投資企業(yè)避稅行為的對策[J];商場現(xiàn)代化;2007年03期

10 韓靈麗;;公司的稅務(wù)風(fēng)險及其防范[J];稅務(wù)研究;2008年07期

相關(guān)博士學(xué)位論文 前1條

1 李蘊(yùn);企業(yè)涉稅行為研究[D];西南財經(jīng)大學(xué);2008年

本文編號：2035308