对股权收购企业所得税待遇的若干思考

Some Thoughts on Corporation Income Tax Treatment of Equity Acquisition

股权收购是企业重组的重要方式,股权收购企业所得税待遇对企业重组事项有重要影响。我国已建立针对企业重组的税收政策体系,但是很多人对股权收购的企业所得税待遇存在认识上的误区,现行政策也存在一些亟需进一步改进和完善的地方。本文对股权收购的企业所得税待遇、计税原理与原则、特殊性税务处理的比例要求以及股权收购税收待遇的税收征管保障等问题进行了阐述。

Equity acquisition is an important way of corporation restructuring. Corporation income tax treatment of equity acquisition has a great influence on corporation restructuring. Although China has established systematic tax policies in terms of enterprise restructuring, many people still misunderstand the corporation income tax treatment of equity acquisition and the current policies are still imperfect. This paper discusses the corporation income tax treatment of equity acquisition, the principle and rule of tax base, the proportion of special tax treatment, the tax collection and management of tax treatment of equity acquisition and the like.