【摘要】：隨著資本市場(chǎng)的發(fā)展,重組已經(jīng)成為企業(yè)優(yōu)化資本結(jié)構(gòu)和產(chǎn)品結(jié)構(gòu),實(shí)現(xiàn)轉(zhuǎn)型升級(jí)的重要工具手段。目前,越來(lái)越多的自然人參與到資本交易中,自然人投資、持股、重組交易已成為普遍現(xiàn)象。而我國(guó)重組中個(gè)人所得稅政策存在諸多不完善之處,影響自然人持股的企業(yè)重組進(jìn)程。北緯通信、國(guó)投中魯?shù)榷嗉疑鲜泄疽驗(yàn)槌林氐膫�(gè)人所得稅稅負(fù)而不得不終止重組,世榮兆業(yè)等上市公司在重組交易結(jié)束后面臨被稅務(wù)機(jī)關(guān)追繳稅款的風(fēng)險(xiǎn)。因此,進(jìn)一步優(yōu)化重組的個(gè)人所得稅政策,為資本市場(chǎng)的發(fā)展破除障礙,顯得尤為重要。在詳細(xì)闡述重組與個(gè)人所得稅的相關(guān)理論基礎(chǔ)上,本文針對(duì)不同的涉稅環(huán)節(jié),重點(diǎn)分析其個(gè)人所得稅政策,包括政策演進(jìn)、立法目的和經(jīng)濟(jì)效應(yīng)。其次,從國(guó)投中魯重大資產(chǎn)重組的案例切入,分析其個(gè)人所得稅處理和最終失敗的原因,揭示企業(yè)重組個(gè)人所得稅政策亟待優(yōu)化的重要性和迫切性。然后,從股權(quán)轉(zhuǎn)讓、特殊性稅務(wù)處理、非貨幣性資產(chǎn)投資、資本公積轉(zhuǎn)增資本四個(gè)方面,分析目前重組中個(gè)人所得稅存在的困境以及造成的影響。最后,本文重點(diǎn)闡述了重組中應(yīng)遵循的個(gè)人所得稅原則,包括納稅必要資金原則、收付實(shí)現(xiàn)制原則、一致稅務(wù)處理原則、股東權(quán)益連續(xù)原則和稅收不侵蝕資本原則。針對(duì)我國(guó)目前重組個(gè)人所得稅政策中存在的不足,從政策、配套制度、征管多方面,提出了改進(jìn)建議。本文的研究主題為重組的個(gè)人所得稅政策,主要運(yùn)用了案例分析與理論分析相結(jié)合的方法。相比于之前的研究,本文著重分析與重組相關(guān)的稅收原則,以探索個(gè)人所得稅政策的優(yōu)化方向。
[Abstract]:With the development of capital market, reorganization has become an important tool for enterprises to optimize capital structure and product structure and realize transformation and upgrading. At present, more and more natural persons participate in capital transactions, natural persons investment, shareholding, restructuring transactions have become a common phenomenon. However, there are many imperfections in the individual income tax policy in the reorganization of our country, which affects the process of enterprise reorganization owned by natural persons. Many listed companies, such as Beiwei Communications, CIC Zhonglu and so on, have to terminate the reorganization because of the heavy personal income tax burden. Shirong Zhaoye and other listed companies face the risk of being recovered by the tax authorities after the conclusion of the reorganization transaction. Therefore, it is particularly important to further optimize the reorganization of individual income tax policy to remove obstacles for the development of capital market. On the basis of expounding the related theories of reorganization and individual income tax in detail, this paper focuses on the analysis of its personal income tax policy, including policy evolution, legislative purpose and economic effect, according to different tax-related links. Secondly, from the case of major asset restructuring in China Investment Corporation, this paper analyzes the causes of its personal income tax treatment and final failure, and reveals the importance and urgency of the urgent optimization of the individual income tax policy of enterprise restructuring. Then, from four aspects: equity transfer, special tax treatment, non-monetary asset investment and capital reserve to increase capital, this paper analyzes the predicament and influence of individual income tax in the current reorganization. Finally, this paper focuses on the principles of personal income tax that should be followed in the reorganization, including the principle of necessary funds for paying taxes, the principle of payment and payment system, the principle of consistent tax treatment, the principle of continuity of shareholders' rights and interests and the principle of tax non-erosion of capital. In view of the shortcomings existing in the current reorganization of individual income tax policy in China, this paper puts forward some suggestions for improvement from the aspects of policy, supporting system and collection and management. The research topic of this paper is the reorganized personal income tax policy, which mainly uses the method of case analysis and theoretical analysis. Compared with the previous research, this paper focuses on the analysis of tax principles related to restructuring in order to explore the optimization direction of individual income tax policy.
【學(xué)位授予單位】：中南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F271

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