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- 저자 : 진몽단(Chen Mengdan)(陈,梦,丹) (검색결과 1 건)
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진몽단(Chen Mengdan)(陈,梦,丹) 원광대학교 법학연구소 2020 圓光法學 Vol.36 No.2
如今,社会资产的负债率正在不断增高、经济下行的压力也在不断增大,许多新兴产业因此不断兴起,并在“三去一降一补”的过程中产生了巨额的债务。债转股作为债务重组的一种重要方式,已经成为很多企业用来应对债务危机的选择。这些企业通过债转股的方式来降低企业的负债率、改善企业的资产负债表,使企业能够筹集新的资金,恢复其自身的持续经营能力,避免企业因债务危机走向破产。但是采用债转股方式的企业将面临税负压力增大的难题,这主要归结于相关的税收政策不够完善。目前在债转股企业所得税方面的税收政策还存在一定的空白,仍然需要进一步完善,因此可以通过细化债转股企业所得税中的税收难题,借鉴美国债转股企业所得税方面的相关政策,结合我国的具体情况,对我国债转股企业所得税的制度进行完善。 Nowadays, the debt ratio of social assets and the pressure of economic downturn are constantly increasing, so many emerging industries are constantly emerging, and huge debts have been generated in the process of three reductions, one reduction, and one supplement . As one of the important ways of debt restructuring, debt-to-equity swap has become a choice for many enterprises to deal with debt crisis. These enterprises use debt-to-equity swaps to reduce their debt ratios and improve their balance sheets, so that they can raise new funds, restore their own ability to continue operations, and avoid going bankrupt due to debt crises. However, enterprises adopting debt-to-equity swaps will face the problem of increasing tax burden, which is mainly due to the insufficient tax policies. At present, there is still a certain gap in the tax policy on debt-to-equity swap enterprise income tax, which still needs to be further improved. Therefore, we can improve the system of China s debt-to-equity swap enterprise income tax by refining the tax difficulties in debt-to-equity swap enterprise income tax, drawing on the relevant policies of the US debt-to-equity swap enterprise income tax, and combining with China s specific conditions.
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