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与企业重组中的企业所得税政策针对法人股东规定递延纳税不同,我国目前企业重组中针对个人股东的个人所得税政策仍然实行一般应税处理,违背了税收中性原则和税收公平的要求,也阻碍了企业重组改制的顺利推进。为更好发挥企业重组在优化产业结构和资源配置中的重要作用,未来我国企业重组中的个人所得税政策改革应当秉持促进经济效率、实现高水平公平目标的理念,将个人所得税制与企业所得税制进行统一协调,对个人股东与法人股东进行税务处理时,遵循税制协调一致原则,赋予个人股东递延纳税的待遇。
Unlike the enterprise income tax policy in corporate restructuring, the current personal tax policies for individual shareholders in China’s current corporate restructuring are still subject to general taxable treatment, which violates the requirements of tax neutrality and tax fairness and hinders The smooth restructuring of the restructuring of enterprises. In order to give full play to the important role of corporate restructuring in optimizing industrial structure and resource allocation, the reform of personal income tax in corporate restructuring in the future should uphold the concept of promoting economic efficiency and achieving a high level of fairness. The personal income tax system and the enterprise income tax system When conducting the tax treatment of individual shareholders and corporate shareholders, the Company will follow the principle of harmonization of taxation system and grant individual shareholders the treatment of deferred tax payments.