Equity Transfer Transactions Involving Enterprise Income Tax Problem Research

The share transfer has direct relationship with the distribution of the wealthbetween the state, enterprises and individuals, and it not only has a direct impact onthe capital market and other related markets, but also affects the benign operation andharmonious development of society as a whole system. Meanwhile, Taxation plays animportant role in activities concerning the share transfer and the changes in taxationsystem will have a direct influence on the decision-making of related interests anddetermine the success or failure of such share transfer.Therefore, this thesis firstly introduce the basic concept of the system of theenterprise income tax relating to the share transfer, and confirm and summarize theseveral key links and important issues related to such taxation system through theanalysis of the aforesaid concept and distinction of such taxation system, thenintroduce and analysis the detail of the enterprise income taxation system relating tothe share transfer of the other countries through the method of the comparativeanalysis, in hoping to obtain the useful experience from such countries, and thenreview the history and the current status of the enterprise income taxation systemrelating to the share transfer in China and evaluate and analysis the detail entirely andparticularity based on the useful experience of the other countries. Finally, based onthe general principle and the current legal theory and practice related to such taxationsystem, the author hereby makes an individual proposal on the building and perfectingof such taxation system for the further improvement of the enterprise income taxationsystem relating to the share transfer in China,.