Research On Problems And Suggestions For The Taxation Treatment Of "Formal Equity-Essential Debt"

As a new financial trading tool,“Formal Equity—Essential Debt” brings a new path for both sides of investment and financing.However,due to the complexity of the transaction,it also brings some challenges to the tax department in the taxation activities.First of all,according to the current tax law of our country,the nature of“Formal Equity—Essential Debt”is unclear,and the tax treatment of enterprises is often subjective,which is easy to generate tax disputes with tax authorities,and also brings tax risks to enterprises.Secondly,due to imperfect tax laws and poor communication between different departments,the phenomenon of "double standards" occurs when tax authorities collect tax and judicial departments conduct judicial trials.Third,since equity investment and debt investment have different tax treatment methods in terms of tax,that is,they have different tax burdens.Therefore,both sides of the transaction hope to achieve tax avoidance effect by making use of tax loopholes to conduct vicious tax planning.However,due to the relatively easy coordination of domestic tax,such vicious tax avoidance behavior is difficult to achieve.However,in foreign countries,the definition standard of the nature of equity and debt is not consistent.In addition,international coordination is relatively difficult,and malignant tax planning occurs from time to time.Through the analysis of the above problems,and combined with the specific case of the tax issues involved in an in-depth analysis and combined with the actual situation of the relevant Suggestions.The first chapter is the introduction,including the background,significance,literature review,research approaches and methods,innovation and shortcomings.The second chapter is the introduction of "real debt of Ming shares" and the tax-related theory,including the basic concept of "real debt of Ming shares",the transaction structure and form,the typical characteristics and the tax-related theory of "real debt of Ming shares".The third chapter mainly sorts out the tax policies related to the transaction of "clear stock and real debt" and analyzes the possible tax problems.The fourth chapter combines the specific case to carry on the concrete elaboration to the third chapter question.The fifth chapter is the international experience for reference,combined with the international solutions to such problems,combined with the reality of China,China should learn from the place;Chapter six,according to the above analysis of the problem,investigate its causes,put forward specific solutions.