【摘要】：并購已成為企業(yè)實(shí)現(xiàn)跨越式發(fā)展戰(zhàn)略的重要方式之一,也是我國深化供給側(cè)結(jié)構(gòu)性改革,轉(zhuǎn)方式調(diào)結(jié)構(gòu)的重要途徑。并購市場的發(fā)展離不開制度的規(guī)范。雖然我國已建立起并購所得稅制度,但是由于建立時間較短,其還存在不夠明確、不盡合理之處。這樣不僅阻礙了為達(dá)到合理商業(yè)目的而進(jìn)行的真實(shí)并購,而且也難以起到限制避稅并購的效果。作為產(chǎn)權(quán)交易,企業(yè)并購過程中會涉及諸多稅種,其中所得稅的影響最大。研究所得稅政策對并購市場的影響以及如何對其進(jìn)一步完善,對實(shí)現(xiàn)經(jīng)濟(jì)轉(zhuǎn)型升級與企業(yè)提質(zhì)增效具有重要意義。理論層面,研究并購所得稅政策有助于豐富我國并購所得稅政策的理論框架體系,為進(jìn)一步指導(dǎo)現(xiàn)實(shí)問題提供理論參考�，F(xiàn)實(shí)層面,通過探討并購所得稅政策存在的不足,進(jìn)而提出完善建議,有利于促進(jìn)我國并購市場的規(guī)范、健康、快速發(fā)展。本文在簡要分析并購所得稅政策演變歷程、現(xiàn)行所得稅政策應(yīng)用狀況之后,通過案例分析探索并購所得稅政策存在的問題,并提出有針對性的完善建議。除第一章總論外,其余章節(jié)如下:第二章就相關(guān)理論如稅收中性原則、量能課稅原則和并購的避稅動機(jī)理論等進(jìn)行了闡述,以為下文的政策演變及案例分析奠定理論基礎(chǔ)。第三章對我國并購所得稅政策發(fā)展歷程、現(xiàn)行政策及其應(yīng)用狀況進(jìn)行了簡要分析。通過定量分析發(fā)現(xiàn),所得稅政策對并購市場的區(qū)域引導(dǎo)作用不強(qiáng);財(cái)稅[2014]109號文的出臺,降低了特殊并購的收購比例門檻,有助于使更多企業(yè)享受遞延納稅的稅收優(yōu)惠待遇。為了進(jìn)一步促進(jìn)并購市場的發(fā)展,應(yīng)完善我國當(dāng)前并購所得稅政策。第四章通過對石油工程公司上市方案的稅務(wù)分析,指出現(xiàn)行并購所得稅政策在特殊性稅務(wù)處理判定標(biāo)準(zhǔn)、并購費(fèi)用處理、立法層次等方面存在問題,此外,所得稅政策在虧損彌補(bǔ)期限等方面也存在問題。第五章是政策建議,在優(yōu)化合理商業(yè)目的的判定標(biāo)準(zhǔn)方面,應(yīng)該在現(xiàn)有條款的基礎(chǔ)上,制定量化標(biāo)準(zhǔn),使得各方在判定時有統(tǒng)一且易操作的標(biāo)準(zhǔn)可遵循,相關(guān)部門可以根據(jù)工作經(jīng)驗(yàn)及在廣泛征求民意的基礎(chǔ)上,列出多種判定案例,以供參考;所有者權(quán)益持續(xù)的判定標(biāo)準(zhǔn)方面,應(yīng)降低支付對價中股權(quán)支付比例標(biāo)準(zhǔn);實(shí)質(zhì)經(jīng)營持續(xù)判定標(biāo)準(zhǔn)方面,企業(yè)經(jīng)營保持了相對持續(xù)性便應(yīng)認(rèn)定為滿足條件;對于收購企業(yè)而言,建議無論其參與的交易是否滿足特殊性稅務(wù)處理標(biāo)準(zhǔn),其發(fā)生的費(fèi)用均作為資本性支出,計(jì)入所收購資產(chǎn)或股權(quán)的成本中;建議逐漸提高并購所得稅政策的立法層次等。
[Abstract]:M & A has become one of the important ways for enterprises to realize the leapfrog development strategy, and it is also an important way to deepen the supply-side structural reform and adjust the structure in China. The development of M & A market can not be separated from the norms of the system. Although China has established M & A income tax system, but because of the short establishment time, it is still not clear enough and unreasonable. This not only hinders the real mergers and acquisitions for reasonable commercial purposes, but also difficult to limit tax avoidance mergers and acquisitions. As a property right transaction, many taxes will be involved in the process of mergers and acquisitions, among which income tax has the greatest impact. It is of great significance to study the influence of income tax policy on M & A market and how to further improve it in order to realize the upgrading of economic transformation and the improvement of quality and efficiency of enterprises. At the theoretical level, the study of M & A income tax policy is helpful to enrich the theoretical framework system of M & A income tax policy in China, and to provide theoretical reference for further guiding practical problems. At the realistic level, by discussing the shortcomings of M & A income tax policy, and then put forward some suggestions to improve it, which is conducive to promoting the standardization, healthy and rapid development of M & A market in China. After a brief analysis of the evolution of M & A income tax policy and the application of the current income tax policy, this paper explores the existing problems of M & A income tax policy through case analysis, and puts forward some suggestions for improvement. In addition to the first chapter, the other chapters are as follows: the second chapter expounds the relevant theories, such as the principle of tax neutrality, the principle of quantity and energy taxation and the theory of tax avoidance motivation of mergers and acquisitions, which lays a theoretical foundation for the following policy evolution and case analysis. The third chapter briefly analyzes the development course, current policy and application of M & A income tax policy in China. Through quantitative analysis, it is found that the income tax policy plays a weak role in the regional guidance of M & A market, and the introduction of Finance and Taxation [2014] reduces the threshold of acquisition ratio of special mergers and acquisitions, which is helpful for more enterprises to enjoy deferred tax preferential treatment. In order to further promote the development of M & A market, we should improve the current M & A income tax policy in China. In the fourth chapter, through the tax analysis of the listing scheme of petroleum engineering companies, it is pointed out that the current M & A income tax policy has some problems in the aspects of special tax treatment criteria, M & A cost treatment, legislative level and so on. In addition, the income tax policy also has problems in the period of compensation for losses. The fifth chapter is the policy suggestion. In the aspect of optimizing the judgment standard of reasonable commercial purpose, we should formulate quantitative standard on the basis of the existing clause, so that all parties can follow the unified and easy to operate standard at the time of judgment, and the relevant departments can list a variety of judgment cases according to their work experience and on the basis of extensive solicitation of public opinion for reference. In the aspect of judging the criterion of the continuity of owner's rights and interests, the standard of equity payment in the consideration of payment should be reduced; in the aspect of the criterion of continuous judgment of substantive operation, the relative continuity of enterprise operation should be regarded as meeting the conditions; for the acquired enterprise, it is suggested that regardless of whether the transaction it participates in meets the special tax treatment standard, the expenses incurred should be included as capital expenditure and included in the cost of the acquired asset or equity. It is suggested that the legislative level of M & A income tax policy should be gradually improved.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F271

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