大众创业视角下企业重组中的纳税困境探析

Analysis of Tax in Dilemma of the Reorganization of Enterprises from the Perspective of Public Business Startups

我国促进大众创业的税收优惠主要集中在创业初期和发展期。企业重组是收回创业投资和再投资的有效途径,然而这一环节却缺少对创业企业的税收支持,甚至还存在创业股东的纳税困境。纳税困境是指企业重组中的目标企业法人股东享受免税待遇和自然人股东有足够的现金交税不能同时实现的情况。为避免重组中纳税困境的发生,保证创业资本退出和再投资的顺利实现,创业企业可以从事前、事中、事后三个方面来应对税务风险。促进大众创业的税收激励机制应从降低股权支付比例、按持股期限适用不同的所得税率、未实现的资本利得暂缓征税、给重点产业的创业股东税收优惠等方面来完善。

The tax preference polices to promote business startups are mainly grouped in the initial and developmental stages. The reorganization of enterprises is an effective way to recover venture capital and reinvest it.But,there is no tax support for start-up enterprises and the venture shareholders are always caught in dilemma during this process. This kind of dilemma does exist because it is could not be realized that the corporate shareholders could enjoy tax-free treatment and natural person shareholder have enough cash to pay tax at the same time. In order to avoid the occurrence of tax dilemma during the reorganization and ensure the successful realization of the venture capital withdrawal and reinvestment,the start-up enterprise could take measures to deal with tax risks before it happens,during it happens or after it happens. The tax incentive mechanism to promote public business startup should be improved from the following aspects： to reduce the proportion of equity payments; to apply different income tax rates according to the duration of the holders; to suspend tax of unrealized capital gains; to give tax preferences to the shareholders of key industries.