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企业重组清算税务处理与节税筹划指南

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《企业重组清算税务处理与节税筹划指南》是著名节税专家翟继光博士的又一本精心力作!
这是一本企业家和财务主管特别应当知道的书,这是一本律师、会计师、税务师不得不读的书,这是一本税务干部也很有必要认真读一读的书。
如何轻而易举节税几千万?
Content Description

《企业重组清算税务处理与节税筹划指南》以财政部和国家税务总局发布的《关于企业重组业务企业所得税处理若干问题的通知》以及相关法律、法规和政策为依据,阐述了企业重组清算的概念与税务处理基本原则、般重组企业所得税操作指南、特殊重组企业所得税操作指南、企业清算所得税操作指南、企业重组清算增值税和营业税操作指南、企业重组清算土地增值税操作指南、企业重组清算契税和印花税操作指南、企业重组清算个人所得税操作指南、企业重组清算节税筹划方案以及企业重组清算税务风险管理指南等内容。
Catalogue

第1章 企业重组清算的概念与税务处理基本原则
1.1 企业重组的概念与类型
1.2 企业法律形式改变
1.3 企业债务重组
1.4 企业股权收购
1.5 企业资产收购
1.6 企业合并
1.7 企业分立
1.8 股权支付与非股权支付
1.9 企业清算
1.10 企业重组所得税处理的基本原则
1.11 企业清算所得税处理的基本原则
第2章 一般重组企业所得税操作指南
2.1 企业法律形式改变的一般税务处理
2.2 企业债务重组的一般税务处理
2.3 企业股权收购的一般税务处理
2.4 企业资产收购的一般税务处理
2.5 企业合并的一般税务处理
2.6 企业分立的一般税务处理
第3章 特殊重组企业所得税操作指南
3.1 企业法律形式改变的特殊税务处理
3.2 企业债务重组的特殊税务处理
3.3 企业股权收购的特殊税务处理
3.4 企业资产收购的特殊税务处理
3.5 企业合并的特殊税务处理
3.6 企业分立的特殊税务处理
3.7 非股权支付额的税务处理
第4章 企业清算所得税操作指南
4.1 企业清算的基本制度
4.2 企业清算所得税处理的内容
4.3 清算所得的计算
4.4 纳税年度的确定
4.5 股东取得的剩余资产的税务处理
第5章 企业重组清算增值税和营业税操作指南
5.1 企业法律形式改变中的增值税和营业税政策
5.2 企业债务重组中的增值税和营业税政策
5.3 企业股权收购中的增值税和营业税政策
5.4 企业资产收购中的增值税和营业税政策
5.5 企业合并中的增值税和营业税政策
5.6 企业分立中的增值税和营业税政策
5.7 企业清算中的增值税和营业税政策
第6章 企业重组清算土地增值税操作指南
6.1 企业重组清算一般土地增值税政策
6.2 企业投资中的土地增值税政策
6.3 企业兼并中的土地增值税政策
6.4 土地增值税清算政策
第7章 企业重组清算契税和印花税操作指南
7.1 企业公司制改造中的契税政策
7.2 企业股权转让中的契税政策
7.3 企业合并中的契税政策
7.4 企业分立中的契税政策
7.5 企业出售中的契税政策
7.6 企业注销、破产中的契税政策
7.7 其他企业改制重组中的契税政策
7.8 企业重组清算中涉及的印花税
7.9 企业重组清算中“营业账簿”印花税政策
7.10 企业重组清算中证券交易印花税政策
7.11 企业重组清算中“产权转移书据”印花税政策
7.12 企业重组清算中其他各类合同印花税政策
第8章 企业重组清算个人所得税操作指南
8.1 企业重组清算中财产转让所得税收政策
8.2 股权转让所得个人所得税管理政策
8.3 企业重组清算中股息所得税收政策
8.4 个人无偿受赠房屋的个人所得税政策
第9章 企业重组清算节税筹划方案
9.1 资产转让变股权转让
9.2 企业法律形式改变中的节税方案
9.3 企业债务重组中的节税方案
9.4 企业资产收购中的节税方案
9.5 企业股权收购中的节税方案
9.6 企业合并中的节税方案
9.7 企业分立中的节税方案
第10章 企业重组清算税务风险管理指南
10.1 税务风险管理的基本原则
10.2 税务风险管理组织
10.3 税务风险识别和评估
10.4 税务风险应对策略和内部控制
10.5 信息与沟通
10.6 监督和改进
附录
中华人民共和国公司法
中华人民共和国企业所得税法
中华人民共和国企业所得税法实施条例
上市公司重大资产重组管理办法
财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知
财政部国家税务总局关于企业清算业务企业所得税处理若干问题的通知
Book Abstract

第1章企业重组清算的概念与税务处理基本原则
1.1 企业重组的概念与类型
根据《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号)的规定,企业重组,是指企业在日常经营活动以外发生的法律结构或经济结构重大改变的交易,包括企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。
上述界定主要是从企业所得税处理的角度对企业重组所下的定义,在现实生活中,企业重组还有其他一些类型:①分拆上市,也称剖股上市或部分股权出售,是指母公司把一家子公司的部分股权拿出来向社会出售,随着子公司部分股权的出售,母公司在产生现金收益的同时,重新建立起控股子公司的资产管理运作系统;②股票回购,是指股份有限公司通过一定的途径买回本公司发行在外的股份的行为,这是一种大规模改变公司资本结构的方式;③管理层收购(MBO),是指目标公司的管理层利用借贷所融资本购买本公司的股份,从而改变本公司所有者结构、控制权结构和资产结构,进而达到重组本公司的目的并获得预期收益的一种收购行为;④职工持股基金(ESOP),从本质上讲是一种股票投资信托,所投资的是雇主公司的股票,而投资的付款方式可以是现金也可以是其他公司的股票,公司的职工通过获得的股息分享公司增长的成果;⑤托管,是指企业的所有者通过契约形式,将企业法人的财产交由具有较强经营管理能力并能够承担相应经营风险的法人去有偿经营;⑥战略联盟,是指两个或两个以上的企业为了达到共同的战略目标、实现相似的策略方针而采取的相互合作、共担风险、共享利益的联合行动,包括股权安排、合资企业、研究开发伙伴关系、许可证转让等。
Introduction

2009年6月的一天,我的一位律师朋友打电话给我,询问我他承办的一件资产重组案件的纳税额是否是8000万元。我听了案情介绍以后告诉他:“如果你去缴税,的确应当缴8000万元,如果我去缴税,一分钱的税都不用缴。”他惊讶地说:“你在开玩笑吧?”我笑着回答他:“如果你认为我在开玩笑的话,那么,我的一个玩笑就可以帮你的客户省8000万元。”当我向他介绍免税重组的概念和条件以后,他很认真地说:“看来我要重新充电了,在法律允许的范围内竟然有如此巨大的节税空间,我真没想到。”是的,很多人都没有想到在法律允许的范围内有如此巨大的节税空间。
我从2003年开始研究合法节税,至今已经整6年,研究成果已经有8本专著和十余篇论文,但整个社会对合法节税的认识还不够:企业认为合法节税空间太小,比做假账差远了;税务机关认为节税没有合法、非法之分,都是不合法的;律师认为法律问题中不包括税务问题,这是经济问题。其实,这些认识虽有正确之处,但都是不全面的:合法节税的确空间小,但其风险小或者没有风险,而做假账则隐含着巨大的法律风险;节税虽然以违法、非法和不合法行为居多,但合法节税仍然有巨大的空间,不能看到节税就认为是非法的;节税当然是一个经济问题,但更是一个法律问题,不能因为我们不懂税法,就把节税全部推给会计师和税务师。不懂合法节税,对企业而言,损失的是节税并且合法的机会;对税务机关而言,损失的是为纳税人提供服务的机会;对律师而言,损失的则是挣大钱的机会。如果你能帮客户合法节税1000万元,收取100万元的报酬算多吗?
合法节税也称纳税筹划、节税筹划:合理避税、合法避税等,其基本特征就是在法律允许的范围内最大限度地减轻纳税人的税收负担。对于纳税人而言,这是纳税人的一项基本权利:税负从轻权;对于国家而言,这是国家的各项优惠政策得以发挥作用的前提,也是推动国家的税收立法不断完善的强大动力。

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Jingdong book