混合所有制改革中不同股权取得方式下的纳税优化

Tax Optimization for Different Equity-Obtaining Methods in Mixed Ownership Reform

混合所有制改革作为国企改革的重要突破口,在我国的经济体制改革进程中起到了重要的作用。混合所有制改革将对社会中的各种错配的资源进行重新配置,达到"优胜劣汰、适者生存"的效果。混改涉及的股权重组对企业的涉税影响重大且较为复杂,由于不同的混改股权重组面临的涉税问题都不一样,需要科学对比研究、预先规划。因此,本文从股权重组各方出资形式入手,分别对三种不同的取得股权方式进行了纳税筹划分析,以期通过相应的纳税筹划方案为企业混改带来利益最大化的效应。

As an important breakthrough in the SOEs reform, the mixed ownership reform plays an important role in the Chinese economic system reform. The mixed ownership reform will reallocate the misallocated resources to realize 'survival of the fittest'. The equity restructuring in the mixed ownership reform has great and complicated tax implications for SOEs, and different equity restructuring involves different tax-related problems and requires careful comparison, research and planning in advance. Therefore, starting with capital contribution methods of all parties involved in the equity restructuring, this article analyzes the tax planning for three different equity-obtaining methods, so as to maximize the benefits for mixed ownership reform of SOEs.