股东权益连续是企业重组特殊性税务处理的基本原则,在股东权益连续视角下,对我国企业重组所得税政策进行审视,提出纠正股东权益连续的背离、降低股权支付比例及协调企业所得税与个人所得税三个方面政策建议。 Under the continuous perspective of shareholders ’rights and interests, this paper examines the corporate income tax policies of our country and proposes to correct the continuous deviation of shareholders’ rights and interests, reduce the proportion of equity payment, and coordinate the enterprise income tax with personal income tax III Policy recommendations.