大陸新企業所得稅之研究-以台商企業重組業務為例

併購重組是世界各國優化產業結構和企業組織結構的重要手段，也是企業迅速擴張，提高規模經濟效益和國際競爭力的有效途徑，中國大陸企業重組活動雖然起步較晚，但是發展迅速。在全球化進程不斷加速、以網路和高科技為主要標誌的新經濟時代，大規模推進併購重組勢在必行。2008年由美國次貸危機引發的全球金融危機為部分企業提供了良好的併購機遇，新一階段的世界性併購浪潮正在興起。對台商企業來講，能做好併購重組是其發展的必要要求。經過較長時間的發展，西方國家關於併購重組的租稅政策已經比較完善，基本上涵蓋了合併的各個環節與各個主體。從目前大陸國內研究情況來看，大多數研究主要集中於三個方面:企業合併動機、企業合併會計方法和企業合併的租稅規劃。總體來說中國大陸對於企業合併的所得稅問題研究處於不斷發展階段，在理論和實踐上都有待於深化和提高，如何借鑒大陸境外的成功經驗，完善中國大陸企業合併的會計準則和租稅政策，成為當前學術界面臨的重大理論問題。在研究過程中，首先介紹大陸地區租稅改革的進程，次就新企業所得稅法之異同加以比較分析，再就企業重組業務相關之所得稅條例加以分析研究。而企業合併是企業併購重組活動的主要形式之一，本研究最後將以企業合併的所得稅問題為核心，分析企業合併的課稅原理、經濟意義及所得稅對企業合併的影響;對大陸現行有關企業合併的租稅政策進行了比較詳細地分析和研究，並以此為基礎對合併業務的租稅規劃空間做了探討;對企業合併有關會計方法的選擇和所得稅處理存在的差異加以分析，並集中精力從理論、政策和管理三個層面對企業合併的所得稅問題進行了論述。租稅規劃並非合併的主要目的，但是租稅規劃在企業合併過程中的突出作用應該引起企業高度重視。租稅風險管理是企業管理活動的一個組成部分，且與企業的經營管理、財務管理形成一個系統。在制定合併計畫之初，合併業務進展過程中以及合併完成後的整個過程中，企業都應該將經營管理!租稅管理及財務管理置於一個框架之下，協調處理三者之間關係，為企業合併的順利進行和合併後的良好運轉提供保障。大陸台商企業必須面臨轉型或交棒的問題，或為發展的需要，需完成上市計劃。因此，不管是財務、會計或稅務都關係非常密切，為使企業能有充分的能力完成企業重組各項工作，不斷的學習與研究、與專業團隊充分合作就成為企業管理中最重要的一環。

關鍵字

台商企業；企業重組；企業合併；企業所得稅；租稅規劃；企業所得稅管理

並列摘要

Mergers, acquisitions, and reorganizations are key strategies for improving industrial and enterprise organization structure in every country. There are also effective methods for rapidly expanding businesses, increasing the benefits of economies of scale, and strengthening international competitive ability. In Mainland China, the implementation of mergers,acquisitions,and reorganizations among enterprises, is relatively rapid despite the late start. Under accelerated globalization, large-scale implementation of mergers, acquisitions,and reorganizations has become essential. The global financial crisis triggered by the 2008 subprime mortgage crisis provided excellent opportunities for mergers and acquisitions for some enterprises. A new trend of global mergers and acquisitions is beginning . For Taiwanese enterprises in Mainland China, completing mergers, acquisitions, and reorganizations is crucial for business development. Currently, countries in the Western world,such as those in Europe and America, have superior tax policies for mergers, acquisitions, and reorganizations that address every detail and entity involved in merger deals. Based on current studies, it can be determined that research on the income tax policy for merger deals in Mainland China is still being developed; both the theory and practical applications require strengthening. Creating comprehensive accounting standards and tax policies for enterprise merger deals in Mainland China based on successful outside experiences is a current challenge faced by industries, government, and research fields. In this study, we first explain the evolution of the tax system in Mainland China. Next, we compare and contrast new laws on corporate income tax and analyze the income tax regulations for corporate restructuring. Among mergers,acquisitions,and reorganizations of enterprises,mergers are the most common. In this study, we focus on the income tax issues of enterprise merger deals and analyze the details of existing tax policies in China regarding merger deals. Then,based on the results, we comprehensively examine tax planning for merger deals. Tax planning is not the primary objective of a merger. However, it has a significant impact during mergers and requires serious consideration by Taiwanese enterprises in Mainland China. Taiwanese enterprises in Mainland China must face the problem of transition or succession. For enterprise growth, they must prepare to become a publicly-listed company. Therefore, the finance, accounting, and tax departments of an enterprise have a close relationship. To accomplish each task involved in corporate restructuring, it is a crucial management factors for Taiwanese enterprises in Mainland China to have continuous learning andtraining and complete cooperation among professional teams.