| In recent years,as one of the important methods to optimize the allocation of resources,enterprise restructuring activities have been intensively increasing.According to the white paper on mergers and acquisitions,the number of mergers and acquisitions transactions completed by listed companies in China in 2017 was 8,173,with a transaction scale of 2.77 trillion RMB,which was much higher than previous year.At the same time,under the background of China’s emphasis on cultivating diversified investment subjects and "mass entrepreneurship and innovation",it has become normal for natural person shareholders to participate in corporate restructuring activities.Therefore,optimizing the current individual income tax policy of enterprise reorganization is a great significant task to the development of China’s capital market and even the real economy.In view of different tax-related links in enterprise restructuring,this paper expounds and analyzes the development process of individual income tax policies related to enterprise restructuring,the purpose and influence of policy formulation.Secondly,through the case of corporate restructuring of company B,this paper analyzes the individual income tax treatment and the reasons for the failure of corporate restructuring,and reveals the existing problems in the individual income tax policy of corporate restructuring.In the end,this paper describes the principles of enterprise restructuring should be referred to,in view of the existing policy shortcomings,from many aspects to put forward Suggestions for improvement.To analysis the relative viewpoints,literature research,case analysis and comparative analysis are mainly used by this thesis.This thesis pays attention on the analysis of tax principles related to corporate restructuring and the experience of foreign legislative purposes in relevant fields,so as to put forward optimization Suggestions for the individual income tax policies related to corporate restructuring in China. |
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