企业股权架构重组中的税务筹划

Tax Planning in Corporate Equity Structure Restructuring

股权重组是资本市场中的重要活动,对企业的经营发展和国民经济的运行发挥着重要作用。为规范企业的股权重组活动,国家出台了大量的法律文件和相应的程序规则。实际上,从税务角度而言,股权重组涉及部分税种,极易为企业带来较大的税负,因此,有必要对股权重组活动的涉税环节进行筹划,以达到减轻税负、延迟纳税、控制风险的目的。论文对股权重组和税务筹划的概念进行了阐述,总结了税务筹划的有关原则和必要性,从多个角度提出了在企业股权架构重组中开展税务筹划的策略。

Equity restructuring is an important activity in the capital market and plays an important role in the operation and development of enterprises and the operation of the national economy.In order to regulate the equity restructuring activities of enterprises,the state has issued a large number of legal documents and corresponding procedural rules.In fact,from the tax perspective,equity restructuring involves some taxes,which is easy to bring a large tax burden to enterprises.Therefore,it is necessary to plan the tax related links of equity restructuring activities,so as to achieve the goals of reducing tax burden,delaying tax payment and controlling risks.This paper expounds the concepts of equity restructuring and tax planning,summarizes the relevant principles and necessity of tax planning,and puts forward strategies for developing tax planning in corporate equity restructuring from various perspectives.