The Perfection Of The Legal System Of Individual Income Tax In Enterprise Reorganization

In the future economic development,corporate restructuring will be applied more and more to expand the scale of production and enhance the influence of enterprises.The imperfection of personal tax system in corporate restructuring will be more and more exposed to restructuring practice.For this reason,we must pay attention to the improvement of individual income tax system in enterprise restructuring,and clear up obstacles for future restructuring and development and pave the way for future restructuring.The enterprise income tax policy in the reorganization of enterprises is different from the deferred tax on legal person shareholders.In the current enterprise reorganization,the individual income tax policy for individual shareholders is still generally taxable,which violates the tax neutral principle and the requirement of tax fairness,and also hinders the smooth promotion of restructuring and restructuring of enterprises.In order to give full play to the important role of enterprise restructuring in optimizing the industrial structure and resource allocation,the reform of individual income tax policy in the future of China’s enterprise restructuring should uphold the concept of promoting economic efficiency and achieving a high level of fair goal,and harmonize the individual income tax system with the enterprise income tax system,and the individual shareholders and the law.When a shareholder deals with tax,he should follow the principle of tax coordination and give his shareholder a deferred tax treatment.If we want to play the role of corporate restructuring in promoting the development of enterprises,we must speed up the pace of corporate restructuring of income tax legal system.Without a good system as a support,the development of enterprise restructuring is difficult to balance.Natural persons as an ndispensable backbone of participating enterprises,their rights must be fully guaranteed.Although some constructive suggestions have been put forward in this paper,it is not possible to achieve a perfect state in all aspects of the system and application of the program and to achieve an ideal state.In addition,due to my limited academic evel and practical experience,the suggestions put forward may be partial theoretical and practical.Therefore,we need to constantly improve the theoretical system in practice.