Study On Solutions To Vam Tax Problem

In the field of equity investment in our country,more and more companies scale up their operation by Valuation Adjustment Mechanism(VAM).The popularity of VAM in our country,on one hand has brought significant profit for the investors,on the other hand,it also brings in a large amount of developing capital for financing side and also stimulates the development of our national capital market.However,with its popularity,the problem VAM tax appears.There is no related legal articles or regulations in our tax law system special for VAM tax,this causes disputes between tax organs and taxpayers.So there is significant theoretical and practical meaning for our national tax collection system to solve the tax problem of VAM.VAM has been popular in our national equity investment fields.The tax problem of VAM needs to be solved in time.Since tax law has its relevant relation with other laws,so before the analysis of VAM tax problem,this essay firstly analyses VAM from law aspect to define the contract nature of VAM,then the influences on tax collection are analyzed according to performance compensation nature of VAM.This essay,taking company M as an example analyses the tax collecting problems of VAM from aspects of income confirmation principle,actual tax collection principle and enterprise value evaluation.And then,it explains the solution methods of VAM tax collection by explanation of the example company.The existing problems of VAM tax collection in our national equity investment field are sorted and classified out by combining the example case from four aspects,and this essay makes a detailed analysis.In the end of the essay,the tax collection solution of USA and Australia which have advanced capital market are narrated with the purpose of leaning experience and instructions from them,and put up some solutions and suggestions to our tax collection system establishment in our country combining the existing problems of VAM tax collection.This essay,with the content of VAM tax collection problems and through law aspect,tax collection aspect and example company analyses and points out the reasonable tax collection solution methods with the purpose of solving the problems caused by disputes between the prosperous equity investment market and the imperfect tax collection system.This essay also tries to provide suggestions and reference to strengthen our national legal construction of tax collection.