Ananalysis Of The Tax Dilemma Of Natural Person's Shareholder Income Tax In Enterprise Reorganization

From the perspective of the development of global mergers and acquisitions,the earliest corporate restructuring occurred in the United States,and now it has a history of more than 100 years.China's corporate restructuring,which began in 1993 with the acquisition of yan 'an zhongye by shenzhen baoan,is only about two decades old.Enterprise restructuring business can not only help enterprises to achieve strategy,but also realize the best use of resources through resource redistribution.Enterprises can achieve the purpose of reducing production cost,expanding market share,realizing diversified operation,stripping loss-making businesses and so on through merger and reorganization,so as to make enterprises take the leading position in the industry.At the present,China's economic development is slowing down,and China is faced with problems such as industrial transformation and resource reallocation,which may usher in a new round of enterprise merger and reorganization boom.Merger and acquisition and reorganization of enterprises are non-daily economic activities with complex transactions,huge amount of money and heavy tax burden,Tax has become an important factor affecting enterprise restructuring transactions.Mergers and acquisitions require the Chinese government to formulate a series of preferential tax policies to reduce the tax burden of all parties involved in the transaction,and to stimulate the enthusiasm of legal person shareholders and natural person shareholders to participate in the enterprise restructuring transaction.In innovative entrepreneurial background,our country formulated relevant preferential tax policies to encourage the development of corporate restructuring,The state administration of taxation issued caishui [2009] no.59,which stipulates the general tax treatment methods and the special tax treatment methods,Legal person shareholders can adopt the tax treatment of special tax restructuring,and the non-cash payment can be deferred tax,which greatly reduces the tax burden of legal person shareholders in enterprise restructuring.But there are no similar tax breaks for individual income taxes.Nowadays,with the increasingly rich economic development,many initial entrepreneurs or important shareholders of enterprises are natural persons.Therefore,more and more natural persons are involved in the transaction of enterprise reorganization.However,the incoordination of income tax policies will hinder the process of enterprise reorganization.On the basis of elaborating relevant theories of enterprise restructuring,In view of different tax-related links,the paper analyzes the evolution of individual income tax policies related to the participation of natural person shareholders in corporate restructuring transactions in detail,and theoretically analyzes the tax dilemma of natural person shareholders in corporate restructuring.Secondly,starting from the case of major enterprise reorganization of beiwei communication,This paper analyzes the tax treatment of individual income tax in enterprise reorganization and the reasons for its ultimate failure,and reveals the necessity of perfecting individual income tax in enterprise reorganization.And in view of the causes and negative effects of the tax dilemma of natural person shareholders caused by enterprise restructuring,Some Suggestions are put forward from the aspects of individual income tax policy of enterprise reorganization,advance planning by natural person shareholders and perfection of individual income tax collection and management system.The research theme of this paper is that tax policy leads to the tax dilemma of natural person shareholders in enterprise reorganization.It mainly explores how to optimize the individual income tax policy of enterprise reorganization and crack the tax dilemma of natural person shareholders.