The Tax Problem And Research Of Value Adjustment Mechanism In Company

Value Adjustment Machanism is a foreign goods.Mainly investment and financing for future earnings or asset value is uncertain,such as a series of agreement.If the terms of the agreement,the investor can exercise the right,if the condition does not appear,then the financing party can exercise the rights.Common types of value adjustment machanism are:Equity adjusted,equity repurchase,equity priority,currency compensation,equity incentive,equity dilution,holding transfer type,etc..After the introduction of the domestic,the industry has been transferred to the gambling agreement,the image of the description of the value of the adjustment model in line with China's characteristics.Value Adjustment Machanism is often used in private equity funds,its existence and the difficulties of China's enterprise valuation,investment and the capital market environment is not perfect and the capital market environment is relatively poor,and other factors related to the foreign capital market.In this paper,through the practice of the common tax on the Value Adjustment Machanism will be processed:Unpaid donation,said contract breach of contract damages,the transfer price adjustment and Option say were analyzed and verified by the case form.In our country,the law does not provide the relevant legal protection for the Value Adjustment Machanism,so in the current stage of the use of offshore investors to bet on increasing the way,or to increase the risk of gambling investors to reduce the investment risk.At this stage of the practice of the Value Adjustment Machanism on the success of the gambling also failed,which is in line with the characteristics of Value Adjustment Machanism.But how legal gambling,how to pay taxes,in front of the gamblers around but also put the problem.For the tax authorities,to deepen understanding of the Value Adjustment Machanism,accurate grasp of the idea of Value Adjustment Machanism,and ultimately the implementation of accurate and efficient collection of taxes,has a high practical significance.In addition to studying this kind of problem is helpful to solve the confusion of the various types of enterprises in the process of Value Adjustment Machanism,but also help to reduce the tax authorities to deal with similar incidents of law enforcement risk.