浅议股权转让的税务筹划

Discussion on Tax Planning of Equity Transfer

随着商业社会的发展,企业除了日常的经营活动,也会进行一些非经营性的交易,这些交易或者改变了企业的法律形式,或者改变了企业的股权、资产结构,统称为企业重组。其中较为常见的企业重组形式为股权转让,这类交易可能会适用特殊性税务处理,与企业正常的经营活动涉税处理有所不同,并且在现行税制条件下,各税种间的配合尚未完善,再加上地方政府补贴存在差异,这就为税务筹划提供了土壤,本文对此进行简单分析。

With the development of the commercial society, in addition to daily business activities, enterprises will also carry out some non-operating transactions. These transactions have changed the legal form of enterprises, or changed the equity and asset structure of enterprises, collectively referred to as corporate restructuring. Among them, the more common form of corporate restructuring is equity transfer. Such transactions may be subject to special tax treatment, which is different from the taxation treatment of normal business activities of the enterprise. Under the current tax system, the cooperation among various taxes has not been perfected. Coupled with the differences in local government subsidies, it provides a soil for tax planning, which is briefly analyzed in this paper.