对关联企业股权重组中股东所得涉税问题的研究

Research on Shareholder's Income Tax during Ownership Reorganization of Affiliated Enterprise

关联企业股权重组往往不存在实质的资源转移或交易特性,仅是对同一控制权人或一致行动人控制下企业间资源的整合或重新配置;其间不应确认股权转让交易的所得或损失。本文分析、比较税法一般纳税处理和特殊税务处理对关联企业股权重组的规定,提出识别关联企业股权重组的种类以及减少不合理税赋的建议,以促进市场资源优化配置、实现税负公平化。

There isn＇t resource transfer or dealing specialty in essential during ownership reorganization of affiliated enterprise which is always resource conformity or readjustment amongst enterprises under the control of the same controller or cooperator. It shouldn＇t be confirmed as earning or losing during such deal of ownership transfer. The article will analyze and compare the stipulations of general taxation management with that of special taxation management, putting forward of suggestion that recognizing ownership reorganization of affiliated enterprise so as to reduce illogicality tax burden and optimize resource allocation as well as realizing equitable tax burden.