本文選題：股權(quán)轉(zhuǎn)讓　切入點(diǎn)：資產(chǎn)轉(zhuǎn)讓　出處：《天津財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：利用股權(quán)轉(zhuǎn)讓完成土地使用權(quán)、房地產(chǎn)等資產(chǎn)轉(zhuǎn)讓可以說(shuō)是近幾年常用的稅收籌劃手段,對(duì)此,雖然行政機(jī)關(guān)對(duì)個(gè)案的政策適用問(wèn)題進(jìn)行的批復(fù),但是法律效力有限,盡管各種呼聲和爭(zhēng)論一直熱烈,但至今尚無(wú)將產(chǎn)權(quán)交易認(rèn)定為資產(chǎn)轉(zhuǎn)讓的基本政策標(biāo)準(zhǔn),使得借助股權(quán)轉(zhuǎn)讓的形式成為稅收籌劃與反避稅研究的熱點(diǎn)。本文主要針對(duì)這一現(xiàn)象進(jìn)行剖析,從比較資產(chǎn)轉(zhuǎn)讓與股權(quán)轉(zhuǎn)讓的基本概念及涉及的相關(guān)稅收規(guī)定入手,分析得出采用資產(chǎn)轉(zhuǎn)讓方式進(jìn)行交易時(shí),在流轉(zhuǎn)稅尤其是涉及營(yíng)業(yè)稅問(wèn)題上,作為轉(zhuǎn)讓方的企業(yè)承擔(dān)的稅負(fù)遠(yuǎn)遠(yuǎn)高于采取股權(quán)轉(zhuǎn)讓企業(yè)需承擔(dān)的稅負(fù),正是由于這兩種交易方式在稅收政策上存在差異,為企業(yè)在進(jìn)行資本運(yùn)作前帶來(lái)了一定的籌劃考慮空間,通過(guò)分析我國(guó)在股權(quán)轉(zhuǎn)讓上計(jì)征營(yíng)業(yè)稅、土地增值稅、企業(yè)所得稅方面的相關(guān)政策規(guī)定及稅收政策的具體變化,進(jìn)一步探究股權(quán)式資產(chǎn)轉(zhuǎn)讓的操作原理,總結(jié)出交易應(yīng)稅與非應(yīng)稅的界定標(biāo)準(zhǔn),進(jìn)而考慮企業(yè)在資產(chǎn)構(gòu)成、負(fù)債、勞動(dòng)力等方面的存在的不同情況分別構(gòu)建案例,包括直接以股權(quán)轉(zhuǎn)讓形式轉(zhuǎn)讓資產(chǎn)、設(shè)立分公司行資產(chǎn)轉(zhuǎn)讓之實(shí)、以產(chǎn)權(quán)轉(zhuǎn)讓方式轉(zhuǎn)讓資產(chǎn),同時(shí)針對(duì)案例分析企業(yè)可能采用的交易辦法,由與之相適應(yīng)的稅收政策的不同規(guī)定入手,通過(guò)籌劃剖析、方案對(duì)比為企業(yè)提供可以參考采用的交易方式,以使企業(yè)以改組改制、股權(quán)或產(chǎn)權(quán)轉(zhuǎn)讓方式達(dá)到轉(zhuǎn)讓不動(dòng)產(chǎn)、無(wú)形資產(chǎn)的目的越來(lái)越容易,通過(guò)稅收籌劃,減輕稅收負(fù)擔(dān)、降低企業(yè)成本,增加融資能力以及提升企業(yè)的財(cái)務(wù)管理水平。文章在最后部分通過(guò)總結(jié)股權(quán)式資產(chǎn)轉(zhuǎn)讓行為的特點(diǎn)及應(yīng)用領(lǐng)域,深入分析了隨著稅收政策的不斷改進(jìn),對(duì)于股權(quán)式資產(chǎn)轉(zhuǎn)讓的交易行為,可能會(huì)出現(xiàn)一系列制度到機(jī)制上的改變,加大了企業(yè)利用股權(quán)式資產(chǎn)轉(zhuǎn)讓方式進(jìn)行稅收籌劃的難點(diǎn)和風(fēng)險(xiǎn)。探討了反避稅研究會(huì)進(jìn)行的發(fā)展,包括引發(fā)國(guó)家稅務(wù)總局對(duì)資產(chǎn)轉(zhuǎn)讓和股權(quán)轉(zhuǎn)讓以及股權(quán)式資產(chǎn)轉(zhuǎn)讓的征免稅范圍進(jìn)行重新界定、立法層面明確股權(quán)式資產(chǎn)轉(zhuǎn)讓的界定、帶動(dòng)反避稅機(jī)制的構(gòu)建,這些變化都加大了股權(quán)式資產(chǎn)轉(zhuǎn)讓過(guò)程中稅收籌劃的難度,但是政策的出臺(tái)以及相關(guān)規(guī)定的逐步完善需要一定的時(shí)間,企業(yè)應(yīng)熟悉相關(guān)政策的規(guī)定,研讀總結(jié)政策的發(fā)展規(guī)律,以便尋求更利于企業(yè)的稅收策劃點(diǎn),在合規(guī)合法的前提下進(jìn)行操作。
[Abstract]:The use of equity transfer to complete land use rights, real estate and other assets transfer can be said to be a commonly used means of tax planning in recent years. In this regard, although the administrative authorities have approved the application of policy in individual cases, the legal effect is limited. Despite the heated voices and arguments, there has been no recognition of property rights transactions as the basic policy criteria for the transfer of assets, It makes the form of equity transfer become the focus of tax planning and anti-tax avoidance research. This paper mainly analyzes this phenomenon, starting with the comparison of the basic concepts of asset transfer and equity transfer and the related tax regulations. It is concluded that the turnover tax, especially the turnover tax, the tax burden borne by the transferor is much higher than the tax burden of the equity transfer enterprise when the transaction is carried out by means of the transfer of assets, especially when the turnover tax is related to the business tax. It is precisely because of the difference in tax policy between these two kinds of trading methods, which brings some space for enterprises to plan and consider before the capital operation, through the analysis of the business tax, land value-added tax on the transfer of shares in our country. The related policy provisions and the specific changes of tax policy in the aspect of enterprise income tax, further probe into the operation principle of equity asset transfer, summarize the definition standard of transaction taxable and non-taxable, and then consider the enterprise's assets composition, liabilities, The existence of different cases of labor, including the transfer of assets directly by equity, the establishment of branches of assets transfer, transfer of assets by the transfer of property rights, At the same time, in view of the case study on the transaction methods that the enterprises may adopt, starting with the different provisions of the corresponding tax policies, through planning and analysis, the scheme contrast provides the enterprises with the transaction methods that can be used for reference, so that the enterprises can be restructured and restructured. The transfer of shares or property rights to achieve the transfer of real estate, intangible assets is becoming easier and easier, through tax planning, reduce the tax burden, reduce the cost of enterprises, In the last part, by summarizing the characteristics and application fields of equity asset transfer, the paper deeply analyzes the continuous improvement of tax policy. For the transaction behavior of equity assets transfer, there may be a series of institutional and institutional changes, which increase the difficulties and risks of tax planning by means of equity assets transfer, and discuss the development of anti-tax avoidance research. Including causing the State Administration of Taxation to redefine the scope of tax exemption for asset transfer, equity transfer and equity asset transfer, and clarify the definition of equity asset transfer at the legislative level, and promote the construction of anti-tax avoidance mechanism. These changes have increased the difficulty of tax planning in the process of equity asset transfer, but the introduction of the policy and the gradual improvement of the relevant regulations will take some time. Enterprises should be familiar with the relevant policies and regulations, and study and summarize the development laws of the policies. In order to seek more conducive to corporate tax planning point, in compliance with the premise of legal operation.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F275

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