税收优惠政策对破产重整的法律调整及优化进路

The Legal Adjustment and Optimization Approach for Preferential Tax Policies to Bankruptcy Reorganization

破产重整是平衡债权人、债务人、政府以及社会各界利益的新型制度,大有共赢之效。当然,企业破产重整的顺利进行需要国家税收优惠政策的支持和激励,用以帮助企业实现良好的税收筹划,为重整计划草案的制定与实施奠定基础。我国现有的税收优惠政策虽已对企业破产重整建立了一定的法律调整环境,但其冗杂与低效的局面难以真正帮扶重整企业走出困境。因此,应当对破产重整中的税收优惠政策进行规范化、法制化处理,在重整计划的议定、执行期间分别实行不同程度、不同方式的税收优惠措施,合法合理地促成企业重整,在提高经济效率和维护交易公平的同时,真正实现税收正义。

Bankruptcy reorganization is a new system, has a win-win effect, that balances the interests of the creditors, the debtors, the government and the community. Of course, enterprise bankruptcy reorganization needs the support and encouragement from the national tax preferential policy to be smoothly, which helping enterprises achieve benign tax planning and laying the foundation for the formulation and implementation of reorganization plan. Although our current preferential tax policy has established legal adjustment environment for enterprise bankruptcy reorganization, its complicated and inefficient is difficult to really help the reforming enterprise walk out of predicament. Therefore, in order to make the enterprise reorganization successful, lawful and reasonable, we should carry out the standardization and legalization of the preferential tax policy in the bankruptcy reorganization, give tax preferential measures respectively in different ways and varying degrees during the agreed, the execution of the reorganization plan. That can improves economic efficiency and maintain trade fair, at the same time, truly achieves tax justice.