检索规则说明:AND代表“并且”;OR代表“或者”;NOT代表“不包含”;(注意必须大写,运算符两边需空一格)
检 索 范 例 :范例一: (K=图书馆学 OR K=情报学) AND A=范并思 范例二:J=计算机应用与软件 AND (U=C++ OR U=Basic) NOT M=Visual
作 者:刘燕[1]
机构地区:[1]北京大学法学院,北京100871
出 处:《中央财经大学学报》2005年第6期15-19,共5页Journal of Central University of Finance & Economics
摘 要:企业股权转让所得的确认,特别是如何确认其中具有股息性质的持有收益部分,是当前我国税收实践中的一个极富争议问题。鉴于其识别与计量上的困难,各国税法上都没有单独确认股权转让中的持有收益。我国现行税法关于股权转让中持有收益的计量方式存在明显的缺陷,原因在于忽视了其适用的内在约束条件,也与我国日益普遍化、市场化的股权转让实践之间出现脱节。应修改现行法规,建立更加科学、合理的企业股权转让所得计税规则。There is great controversy in current China concerning the calculation of gain in equity transferring transaction, especially on how to recognize the gain derived from the holding, rather than the transferring of shares. None of developed countries recognize gain of pure holding due to the difficulty in its calculation. This paper has found obvious shortcoming in the way our tax law calculating the holding gain. The underlying reason is that our tax law pays no attention to the inherent restriction on gain calculation, none does it takes into account the characteristics of current practice of equity transaction. This paper ends with some suggestion on the revision of tax rule on the recognition of gain in equity transactions.
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在链接到云南高校图书馆文献保障联盟下载...
云南高校图书馆联盟文献共享服务平台 版权所有©
您的IP:216.73.216.38