企业重组财税处理研究

论文总字数：19054字

摘 要

当前经济全球化趋势不断加重，随市场经济发展，我国经济增长速度不断提升，企业间竞争愈演愈烈，为顺应我国当前向高质量发展格局转变的趋势，大多企业通过合并、重组等方式来降低企业生产成本，以提高企业利润为目标，不断增加企业在市场的占有率。2021年两会再次提出了税收政策的便民需求，当前税收政策的出台更多还是以经济发展为导向，建立利民全闭环的税收征管体系，不断促进企业对资源的综合利用，将现有资源重新分配整合，提高企业的市场竞争力。2019年新会计准则出台以后，更加倾向于以各项原则为政策导向，对企业财务人员的判断能力提出更多要求；对公允价值计量要求增加，适应了国际化的需求，借鉴国家财务报告准则并与之趋同。在此影响下国家制定税收政策来进一步规范公司重组中涉及的会计处理和税务处理。在具体运营过程中，企业发展不但对会计处理提出了更高的要求，对税务处理的要求也很高。只有充分发挥企业重组的作用，对税务和会计的相关问题进行分析对比，掌握它们之间的实际差别才能在我国经济模式的转型和发展中起到积极的促进作用，来实现资源配置的合理整合，并使市场结构进一步改善，实现企业价值最大化。在加强重组的过程中，发挥国家相关企业重组税收政策的优势，结合企业具体运营情况，以降低重组成本为切入点，帮助企业在多种重组方案中选择出最适合企业发展的最优方案。使企业重组之后的各类资源能够实现有效整合，发挥出最大合力，使企业的整体实力得到提升，为企业的发展打下坚实基础。

本文主要研究区别重组方式下的企业所得税问题。根据财税［2009］59号，国税局［2010］4号公告和国家税务［2015］48号等重要税法法规文件，通过对税法原则的梳理，对不同重组模式下的所得税处理进行了比较研究，财务和税收差异比较研究，以及不同重组模式下税收比较研究和其他税收分析。本文通过案例研究的方法，研究了具体的财税差异。在重组过程中，给出了如何选择税收处理方式，是否符合要求以及适用的特殊税收处理。

关键词：企业重组；税会差异；企业所得税；税务处理

Research on Financial And Fax Treatment of Enterprise Reorganization

Abstract

With the development of modern capital market, in order to optimize the allocation of resources and realize strategic transformation, enterprises take the form of enterprise restructuring or transformation, assets, liabilities and equity restructuring as the main form of enterprise restructuring. Through enterprise restructuring, it can effectively realize the optimal allocation of all kinds of resources, which is a common enterprise strategy at this stage. In the process of enterprise restructuring, it involves not only the accounting treatment of enterprise assets, liabilities and equity restructuring, but also the tax treatment of enterprise income tax. Under the influence of China's new accounting standards, the accounting treatment and tax treatment designed in enterprise restructuring are further standardized, but in the actual operation process, the problems related to accounting and tax treatment can not meet the needs of enterprise development. Only by analyzing the specific differences between tax and accounting in enterprise restructuring, can we better realize the transformation and development of China's market economy model, so as to effectively achieve the purpose of optimizing resource allocation and market structure, and realize the maximization of enterprise value. In the process of strengthening the reorganization, it is very important to help enterprises choose the best reorganization plan according to the current tax policy and the actual operation of enterprises, so as to reduce the cost of reorganization. If we can make all kinds of elements play their huge functions, we can accelerate the future development of enterprises and enhance their core competitiveness.

This paper focuses on the issue of enterprise income tax under different ways of restructuring, combined with No. 59 document of Finance and taxation [2009], No. 4 announcement of State Administration of Taxation in 2010 and No. 48 notice of State Administration of taxation [2015] Through combing the tax laws and principles, this paper makes a comparative study of income tax treatment under different restructuring modes, financial and tax treatment, and other tax analysis. This paper studies the specific fiscal and tax differences through the method of case analysis, and provides solutions for enterprises to deal with different restructuring schemes in the process of restructuring, how to choose the tax treatment methods, whether to meet and apply the relevant tax laws.

Keywords: Enterprise reorganization; Tax difference; Enterprise income tax; Tax treatment

目录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

第二章 文献综述 2

第三章 企业重组相关法律法规研究梳理 4

3.1 企业重组税法原理及规则 4

3.2 企业重组税收政策分析 5

4.1 不同重组类型下所得税税务处理 7

4.1.1 合并 7

4.1.2 股权收购 7

4.1.3 资产收购 7

4.1.4 分立 8

4.1.5 债务重组 8

4.2 财税处理比较 8

4.2.1 同一控制下的吸收合并 8

4.2.2 股权收购 9

4.2.3 债务重组 9

第五章 重组税务处理案例分析 11

5.1 资产收购 11

5.2 股权收购 12

5.3 债务重组 12

结 论 14

参考文献 15

致 谢 16

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