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Jingdong book

美国联邦公司税法制度研究

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Jingdong book

美国联邦公司税法制度研究

Name: 美国联邦公司税法制度研究
Brand: Jingdong book
SKU: 3110071901
Price: 24.50 USD
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Content Description

法律与经济普及文库。公司税法的重要性不言而喻。对于中国公司税法的发展来说，了解与比较其他国家的公司税法尽管不是必不可少，也是自有作用。其中，美国联邦公司税法自成体系，是我的关注所在。于是，将美国联邦公司税法介绍给中国公司税法的研究人员与实务工作者成为我的一个想法。
美国联邦公司税法相当复杂。为了便于读者阅读，我着重于介绍基本内容，文献主要立足于《联邦税法典》、《联邦财政条例》和联邦税法案例。即便如此，掌握美国联邦公司税法的基本内容也非易事，需要一定程度的努力。

Author Description

姜浩，现任教于南京大学法学院。1996年获北京大学法学学士学位，1999年获北京大学法学硕士学位，2002年获美国Villanova法学院J.D.学位，2003年获美国NYU法学院LLM.（税法）学位，持有纽约州律师执照，曾经在Pillsbury Winthrop Shaw PittmanLLP（华盛顿市）与Cahill Gordon&Reindel LLP（纽约市）从事非诉经济法律业务。主要研究领域：公司法、证券法、银行法、税法。

Comments

本书全面介绍了美国联邦公司税法制度，不仅描述了健康公司的税法规则，也探讨了困境（重组、清算）企业的税法之道。全书条分缕析，层次分明，对制度的研究细致入微，是一本打开繁复纷乱的美国联邦公司税法制度之窗的重要参考书。
——本书评审人意见

Catalogue

前言
第一章公司概念
第一节美国公司法的公司概念
第二节美国联邦税法的公司概念
第三节美国联邦公司所得税
第二章公司设立的税法规则
第一节公司设立的技术要求
第二节债务承担
第三节税基转移
第四节股票交换财产
第五节资本投入
第三章公司运营的税法规则
第一节公司的税收扣除
第二节股利受取扣除
第三节替代最低税额
第四节纳税年度和会计方法
第四章公司派发的税法规则
第一节财产派发美国联邦公司税法制度研究
第二节股票派发
第三节股票回赎
第四节累积盈利税与个人控股公司税
第五章公司证券的税法规则
第一节权益与债务
第二节债务的基本分析
第三节可变利率债券与或然债券
第四节优先股票与可转换债券
第六章公司重组的税法规则
第一节背景情况与普通法规则
第二节公司重组的法律形式
第三节公司重组的税收处理
第七章公司清算的税法规则
第一节完全清算
第二节子公司清算
第三节公司资产收购、公司股票收购与股东资产收购
第八章 S型公司的税法规则
第一节 S型公司的资格要求
第二节 S型公司的税收选择与终止
第三节 S型公司的税收规则
第四节 S型公司的重组
参考文献
英汉主要术语对照

Book Abstract

第一章公司概念
公司税法是指适用于公司的税收法律规则。显然，公司概念是分析公司税法的起点。没有明确的公司概念，公司税法的适用也就无从谈起。公司概念看似简单，其实不然。在美国的法律语境，公司法与联邦税法对公司的含义有着不同的界定。然而，在中国的法律语境，公司法与税法对公司含义的界定并无差异。不过，讨论到公司，就不得不从企业开始。为什么我们需要企业?原因看上去很简单。企业的出现既是经济发展的需要，又反过来极大地推动了经济发展。更深一层，企业组织能够有效地减少生产与交换过程中的交易成本，从而创造出个人所远远无法竞争的效率。因此，企业组织的流行有其内在的经济逻辑且不可避免。中国的经济改革也从宏观上提供了有力的佐证。经济改革在打破了意识形态的束缚后，为中国的企业提供了前所未有的空间。20多年来，中国的企业克服种种困难取得了令人瞩目的成长，尽管中国的企业与欧美的跨国企业相比仍有一定的差距。
……

Introduction

公司税法的重要性不言而喻。对于中国公司税法的发展来说，了解与比较其它国家的公司税法尽管不是必不可少，也是自有作用。其中，美国联邦公司税法自成体系，是我的关注所在。于是，将美国联邦公司税法介绍给中国公司税法的研究人员与实务工作者成为我的一个想法。
美国联邦公司税法相当复杂。为了便于读者阅读，我着重于介绍基本内容，文献主要立足于《联邦税法典》、《联邦财政条例》和联邦税法案例。即便如此，掌握美国联邦公司税法的基本内容也非易事，需要一定程度的努力。
囿于我有限的学力，对于美国联邦公司税法的理解难免有误。英文术语的翻译经常也是把握不够。我欢迎读者指正与交流。对于学术争议或者理论深度存有进一步兴趣的读者，我也很乐意相互沟通。

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