北京航空航天大学学报(社会科学版) ›› 2015, Vol. 28 ›› Issue (5): 35-41.DOI: 10.13766/j.bhsk.1008-2204.2015.0333

• 本期特约专家稿件 • 上一篇    下一篇

企业资本运作中的税法规制浅析

王宗奇1, 王丽颖2   

  1. 1. 民生证券股份有限公司, 北京 100005;
    2. 北京师范大学 法学院, 北京 100875
  • 收稿日期:2015-06-11 出版日期:2015-09-25 发布日期:2015-09-25
  • 作者简介:王宗奇(1974—),男,黑龙江双城人,博士,研究方向为民法、证券法.

On Tax Law Regulation in Capital Operation

Wang Zongqi1, Wang Liying2   

  1. 1. Minsheng Securities Co., Ltd, Beijing 100005, China;
    2. Law School, Beijing Normal University, Beijing 100875, China
  • Received:2015-06-11 Online:2015-09-25 Published:2015-09-25

摘要:

在影响资本运作的诸项因素中,税务筹划是重要一环。企业依法纳税、规范运行,是企业顺利上市和健康发展的必要条件,而且,资本运作往往涉及金额较大,因此,企业在制定重组方案时,应充分考虑其对公司整体税务的影响。由于中国现有税法体系较为繁杂且变动频繁,征税部门自由裁量权力较大且各地区税收征管标准不尽一致,一定程度上给资本运作实践带来困惑。针对资本市场中较为常见的首次公开发行股票并上市、企业改制及整体变更、并购重组等资本运作事项,梳理相关税务规定及实践中的争议,探讨相关案例,对研究税法在资本运作中的规制作用具有非常必要的意义。

关键词: 资本运作, 税法规制, 首次公开发行股票并上市, 整体变更, 并购重组, 特殊性税务处理

Abstract:

Tax-planning is one of the most important factors affecting the operation of capital market. To go public, a company needs to comply with all regulations including tax law. Since the amount involved in capital operation is often very large, companies should think more carefully in developing a reconstruction especially its effect on tax-planning. However, Chinese tax regulation is complicated and frequently revised, local tax offices have more discretion, so it is difficult to fulfil tax-planning. For the Initial Public Offering (IPO)coming into the market, restructuring, M&A(Mergers and Acquisitions), the paper discusses the relevant regulations and controversies in practice which are of great research significance for the regulation effects of tax-planning in the market operation.

Key words: capital operation, tax law regulation, Initial Public Offering, restructuring, Merger &, Acquisition, special tax treatment

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