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混合所有制改革作为国企改革的重要突破口,在我国的经济体制改革进程中起到了重要的作用。混合所有制改革将对社会中的各种错配的资源进行重新配置,达到“优胜劣汰、适者生存”的效果。混改涉及的股权重组对企业的涉税影响重大且较为复杂,由于不同的混改股权重组面临的涉税问题都不一样,需要科学对比研究、预先规划。因此,本文从股权重组各方出资形式入手,分别对三种不同的取得股权方式进行了纳税筹划分析,以期通过相应的纳税筹划方案为企业混改带来利益最大化的效应。
As an important breach of the reform of state-owned enterprises, the reform of mixed ownership plays an important role in the process of China’s economic reform. The mixed ownership reform will reallocate various mismatched resources in society and achieve the effect of “survival of the fittest, survival of the fittest”. Equity restructuring involved in the restructuring of the corporate tax implications of the major and more complex, due to different mixed reform face the tax issues are not the same, the need for scientific comparative research and pre-planning. Therefore, this paper starts with the form of capital contribution by all parties involved in equity restructuring, and analyzes the tax planning of three different ways of acquiring equity respectively, in order to maximize the benefits for the enterprise through the corresponding tax planning.