关于破产重整债务重组收益的企业所得税思辨

A Discussion on the Enterprise Income Tax on the Income from Bankruptcy Reorganization and Debt Reorganization

税务风险和税务合规已成为破产实务领域的重要问题。对于依靠外部司法和行政力量拯救的重整企业,其债务重组收益的企业所得税课税问题亟待各界进行深入的研究。本文认为,对于债务重组收益的企业所得税课税不能采用正常的可持续经营的视角来对待,而应本着“动态恢复”原则,秉持辨证施治的思路,给予债务重组收益免税或更长时间的递延纳税优惠政策,促使重整企业恢复正常经营,降低征纳双方和各利益相关方的税法遵从风险,从而实现坚持依法治税与服务经济发展的统一。

Both tax risk and tax compliance have become important issues in the field of insolvency practice.For the restructured enterprises rescued by external judicial and administrative forces,the enterprise income tax on the proceeds of debt restructuring needs to be studied deeply.This paper argues that the enterprise income tax of debt restructuring income should not be treated from the perspective of normal sustainable operation,but should be based on the principle of dynamic recovery and the idea of dialectical treatment.Giving the debt restructuring income tax exemption or longer period of deferred tax preferential policy can help to promote the restructuring enterprises to return to normal operation and reduce the tax law compliance risk of both parties and stakeholders,so as to achieve the unity of adhering to law-based tax administration and serving economic development.