Research On Legal Issues Of Income Taxation Of Stcok Acquisition In China

The whole article chooses the legal issues of income taxation of stock acquisition in china as the research object, analyzes the legal issues of income taxation of stock acquisition according to the related cases and the regulation of our country current relevant tax laws and regulations, and discusses some deficiencies. This article is divided into five parts.The first part introduces the meaning and classification of share acquisition in our country, and put forward our country enterprise equity acquisition should adhere to three principles: the tax revenue legal principle, taxation fair principle, taxation neutral principle. In addition, according to professor shou-wen zhang’s theory to analysis the theoretical basis of the tax of the income tax of equity acquisition in our country.The second part mainly introduces specific provisions of our country current taxation law on equity acquisition, and according to the specific cases analysis and compare the general tax treatment and the special tax treatment, and intuitivly points out the difference between two kinds of different ways of tax treatment.The third part based on the above discussion and analysis, points out the specific problems of the enterprise acquisitions in our country, and state the space to improve the tax laws and regulations of China.The fourth part mainly from the aspects of general tax treatment and special tax treatment of American and German companies introduces the income tax system. In view of more perfect capital market of American and German, mergers and aquisitions have a long history,so that can provide great reference to China.The fifth part mainly from the micro aspects specifically listed suggestions to perfect our country enterprise share purchase tax problem.