论文部分内容阅读
当前的税收征管制度体系未能对股权交易在法律法规层面条分缕析,虚拟经济的发展速度在促使税收法律理论和实务的提升。文章通过对企业重组案例的分析,进而剖析企业重组中股权交易涉税问题产生的原因,并从税收征管改革的角度提出旨在加强制度建设的建议。
At present, the system of tax collection and administration failed to analyze the equity transactions in terms of laws and regulations. The speed of development of the fictitious economy is impelling the improvement of the legal theory and practice of taxation. By analyzing the case of corporate restructuring, the article analyzes the causes of tax-related problems of equity transaction in the corporate reorganization and puts forward some suggestions to strengthen the system construction from the perspective of tax collection and administration reform.