合资铁路公司重组税务筹划研究  

Tax Planning for the Restructuring of Joint Venture Railway Companies

作　　者：杨涛 武中凯 田昕 戴鹏 吴俊洋 刘宇虹 YANG Tao;WU Zhongkai;TIAN Xin;DAI Peng;WU Junyang;LIU Yuhong(China Railway Investment Group Co.,Ltd.,Beijing 100097,China;Investment and Equity Management Department,China Railway Investment Group Co.,Ltd.,Beijing 100097,China;Planning and Finance Department,China Railway Investment Group Co.,Ltd.,Beijing 100097,China)

机构地区：[1]中国铁路投资集团有限公司,北京100097 [2]中国铁路投资集团有限公司投资与股权管理部,北京100097 [3]中国铁路投资集团有限公司计划财务部,北京100097

出　　处：《铁道经济研究》2024年第3期9-15,共7页Railway Economics Research

基　　金：中国铁路投资集团有限公司科技研究开发计划重点课题(2023ATZ007)。

摘　　要：合资铁路公司整合重组是降低合资铁路公司管理和运营成本、落实交通运输领域分层分类投资建设要求和有效开发铁路资产资源的需要,合资铁路公司重组采取税务筹划方法,可以有效实施合资铁路公司重组和股权调整。通过分析合资铁路公司重组优势、重组思路和重组模式,探讨合资铁路公司重组税务筹划的原因及基本原则,提出合资铁路公司重组税务筹划要点。以浙江省区域合资铁路公司重组为案例,探析重组模式及税务筹划运用,较好地规避潜在税务风险和法律风险。The merging and restructuring of joint venture railway companies is necessary to reduce their management and operat⁃ing costs,implement the requirements of hierarchical investment and construction in the transportation sector,and effectively develop railway asset resources.The tax planning methods adopted for the restructuring of joint venture railway companies can effectively imple⁃ment the restructuring and equity adjustment.By analyzing the advantages,ideas,and models of joint venture railway company restruc⁃turing,this paper explores the reasons and basic principles of tax planning for joint venture railway company restructuring,and pro⁃poses key points for tax planning for joint venture railway company restructuring.Taking the restructuring of a regional joint venture railway company in Zhejiang Province as a case study,this paper explores the restructuring model and tax planning application to better avoid potential tax and legal risks.

关 键 词：合资铁路公司 重组模式 税务筹划 存续分立 股权划转 控股合并 区域平台公司 股权调整 

分 类 号：F812.42[经济管理—财政学] F532.6F530.68