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。
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 of- ten very large, companies should think more carefully in developing a reconstruction especially its effect on tax-plan- ning. 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.
出处
《北京航空航天大学学报(社会科学版)》
2015年第5期35-41,共7页
Journal of Beijing University of Aeronautics and Astronautics:Social Sciences edition Edition