国有企业股权置换税务问题研究  

Research on Tax Issues of Equity Replacement in State-Owned Enterprises

作　　者：陈磊 张海敏 CHEN Lei;ZHANG Haimin(SINOPEC Shared Services Co.,Ltd.,Yangzhou,Jiangsu 225007,China)

机构地区：[1]中国石化集团共享服务有限公司,江苏扬州225007

出　　处：《能源化工财经与管理》2024年第3期37-43,共7页

摘　　要：新一轮国有企业改革以增强核心功能、提升核心竞争力为重点,强调在优化资源配置方面加大市场化整合重组力度。在此背景下,国有资本正积极布局战略性新兴产业,稳步推进战略性重组和专业化整合。股权置换以其有助于减少资金投入、节约税收成本、发挥企业优势等特点,逐渐成为国有企业盘活资产、整合资源、注入活力的有效方法路径。基于股权置换对国有企业的重要意义,重点分析可能涉及到的监管、会计、税务等问题,以期引发思考并提供参考,为国有企业实施股权置换作出实践指导。The new round of state-owned enterprise(SOE)reform focuses on enhancing core functions and competitiveness and emphasizes more market-oriented integration and restructuring efforts in optimizing resource allocation.In this context,state-owned capital has been actively laying out strategic emerging industries and steadily promoting strategic restructuring and specialized integration.Equity replacement has gradually become an effective way for SOEs to revitalize assets,integrate resources,and inject vitality with its features of reducing capital investment,saving tax costs,and giving full play to enterprise advantages.Based on the significance of equity replacement to SOEs,regulatory,accounting,and tax issues involved in equity replacement are analyzes to trigger thoughts and provide practical guidance for implementing equity replacement in SOEs.

关 键 词：国有企业 股权置换 税务处理 

分 类 号：F812.42[经济管理—财政学] F276.1F275