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Jingdong book

资本之税:投资并购重组税收成本和节税策划(第二版)

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资本之税:投资并购重组税收成本和节税策划(第二版)

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★根据2015最新财税法律政策全面修订,成功进行资本运作节税实务操作的必备工具书
Content Description

律师或法律顾问在企业投资、并购和重组中承担着设计模式、路径和方法的重要职责,首先必须保证企业投资、并购、重组行为合法、可行、有利,但同时也应当考虑企业行为的成本,其中当然包括税收成本。税收成本是企业全部成本的重要组成部分,对企业的投资、并购、重组而言更为重要。
《资本之税:投资并购重组税收成本和节税策划(第二版)》专注于解决实际问题——企业在资本运作中如何节税,采取解决方法与实际案例相互印证的方式,对国家现行税法和税收政策中有关企业投资、并购、重组的规定进行整合并加以梳理,同时又结合了作者本人在从事企业投资、并购、重组中节税的方法和经验,相信对从事相关业务的律师、法律顾问、券商等实务工作者会有较高参考价值。
Author Description

张远堂,律师、高级经济师,曾于数家大型国营、外资企业集团主持法务工作,曾为华润雪花啤酒(中国)投资有限公司法律部总经理,现为北京盈科律师事务所合伙人。曾成功主持并购国内外四十多家大型企业,操作企业重组、企业改制、外商投资、境外投资、节税策划、公司诉讼项目和案件多起,对公司投资、并购、重组业务具有丰富的实战经验,其中某些案例成为MBA教学案例。出版著作:《公司资本行动:并购策划与流程指引》(法律出版社2012年版)、《公司法疑难问题解决之道:412个实务要点深度释解(第二版)》(法律出版社2014年版)、《合同管理:操作指南与风险防范》(法律出版社2015年版)、《资本之税:投资并购重组税收成本与节税策划(第二版)》(法律出版社2015年版),即将出版《合同审查:操作指南与风险防范》(法律出版社2015年)。
Catalogue

第一章企业投融资的税收成本分析和节税案例
第一节要点提示
第二节货币出资投融双方的税收成本分析
一、货币出资投资公司的所得税问题
二、接受货币的融资公司的所得税问题
第三节不动产出资投融双方的税收成本分析
一、不动产出资投资公司的税收成本分析
1、关于投资公司不动产出资免征营业税问题
2、关于投资公司不动产出资免征土地增值税问题
3、关于房地产公司不动产出资征收土地增值税问题
4、关于投资公司不动产出资的所得税问题
二、接受不动产的融资公司的税收成本分析
1、关于接受不动产的融资公司的契税问题
2、关于国有企业不动产出资融资公司免征契税问题
3、关于接受不动产的融资公司的所得税问题
第四节货物固定资产出资投融双方的税收成本分析
一、货物类固定资产出资投资公司的税收成本分析
1、关于货物类固定资产出资投资公司的增值税问题
2、关于货物类固定资产出资投资公司的附加税问题
3、关于货物类固定资产出资投资公司的所得税问题
二、接受货物类固定资产的融资公司的税收成本分析
1、关于接受货物类固定资产的融资公司的增值税问题
2、关于接受货物类固定资产的融资公司的所得税问题
第五节存货资产出资投融双方的税收成本分析
一、存货资产出资投资公司的税收成本分析
1、关于存货资产出资投资公司的增值税问题
2、关于存货资产出资投资公司的消费税问题
3、关于存货资产出资投资公司的附加税问题
4、关于存货资产出资投资公司的所得税问题
二、接受存货资产的融资公司的税收成本分析
1、关于接受存货资产的融资公司的增值税问题
2、关于接受存货资产的融资公司的所得税问题
第六节知识产权出资投融双方的税收成本分析
一、关于知识产权出资投资公司的增值税问题
二、关于知识产权出资投资公司的所得税问题
三、关于接受知识产权的融资公司的所得税问题
第七节股权出资投融双方的税收成本分析
一、关于投资公司股权出资的所得税问题
二、关于接受股权的融资公司的所得税问题
第八节债权转股权投融双方的税收成本分析
一、债权转股权投融双方所得税的一般性处理
二、债权转股权投融双方所得税的特殊性处理
第九节债权出资投融双方的税收成本分析
一、债权出资投资公司的所得税问题
二、债权出资融资公司的所得税问题
第十节转增资投融双方的税收成本分析
一、未分配利润和盈余公积转增资本股东的所得税问题
1、关于利润和盈余公积转增资居民企业股东的所得税问题
2、关于利润和盈余公积转增资自然人股东的所得税问题
3、关于转增资境外投资者股东的所得税问题
二、资本公积转增资本股东的所得税问题
第十一节本章疑难问题讨论
一、非货币出资与商品买卖的异同
1、相同点
2、不同点
二、公司对外投资和公司分立的区别
三、两种增资操作规则上的区别
四、出资方式与国企改制
第二章股权并购税收成本分析和节税案例
第一节要点提示
第二节货币支付股价交易双方的税收成本分析
一、关于货币支付股价投资公司的所得税问题
二、关于货币支付股价出让方的所得税问题
第三节股权支付股价交易双方的税收成本分析
一、股权支付股价企业所得税的一般性处理
1、定向增发股份支付股价投资公司所得税的一般性处理
2、其他公司股权支付股价投资公司所得税的一般性处理
3、股权支付股价股权出让方所得税的一般性处理
二、股权支付股价企业所得税的特殊性处理
1、定向增发股份支付股价投资公司所得税的特殊性处理
2、其他公司股权支付股价投资公司所得税的特殊性处理
三、关于个人以股换股情况下的所得税问题

Book Abstract

《资本之税:投资并购重组税收成本和节税策划(第二版)》:
三、两种增资操作规则上的区别
所谓两种增资,其中一种是指股东向自己的全资子公司或者公司的全体股东按照原有的出资比例向公司出资,这种增资不会改变股东对公司的持股比例。另一种是股东不按照原出资比例向公司增资或者股东以外的人向公司增资,这种增资会改变股东对公司的持股比例。
在实务中这两种增资在操作上的最大区别在于,前一种增资是投资者对自己已投资的增资,因此,无须评估协商作价,协商作价也没有任何意义。后一种增资是投资者与融资公司原股东之间的交易,因此这种增资必须讨价还价,必须协商一致。
我们举例说明上述问题。甲公司注册资本3000万元,其中A出资40%,B和C各出资30%。公司累计亏损2000万元,所有者权益1000万元。为了解决甲公司资金上的困难帮助它摆脱困境,三股东决定按照原来的持股比例为公司增资3000万元,很快A的1200万元,B和C各自的900万元到位,原来的股份比例未改变,谁也没认为自己吃亏或者占便宜。但如果在同一情况下不是三股东按照原股份比例向公司增资,而是只有A股东向公司增资,B和C要求A向公司增资3000万元后占有公司70%的股份,C和B摊薄为各占15%,请问A能同意吗?在同样的条件下如果不是A增资,而是股东以外的E向公司增资,A、B、C三股东要求E向公司增资3000万元后占有公司50%的股份,请问E能同意吗?
如果条件相反,比如甲公司不是累计亏损2000万元,而是有未分配利润2000万元,公司的股东权益是5000万元。如果A、B、C三股东按照原有的股份比例向公司增资,原股份比例不变,也没有任何问题。如果A自己向公司增资3000万元,要求增资后持有公司70%的股权,B和C能同意吗?当然E向公司如上增资,A、B、C也不会同意。这种情况的出现是因为前一种增资不是交易,不受等价有偿原则的制约,后一种增资是交易,受到等价有偿原则的制约。
……

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