IPO企业的税务筹划解读.docxVIP

IPO企业的税务筹划——以华谊兄弟为例The research of Tax Planning in IPO—take Huayi Brothers Media Group as an example郑重声明本人呈交的学位论文（设计），是在指导教师的指导下，独立进行研究工作所取得的成果，所有数据、图片资料真实可靠。除文中已经注明引用的内容外，本学位论文（设计）的研究成果不包含他人享有著作权的内容。对本论文（设计）所涉及的研究工作做出贡献的其他个人和集体，均已在文中以明确的方式标明。本学位论文（设计）的知识产权归属于青岛大学。本人签名：日期：摘要伴随证券市场的蓬勃发展，上市不仅是实现股东价值的需要，也是企业持续发展的需要。IPO涉及业务广，内容复杂，企业上市前需要安排组织架构等业务都涉及税务问题。税收对IPO的影响很大，不合理的税务安排不仅会给企业带来合法性的风险，同时也直接影响企业实际效益。文章从两个层面揭示IPO企业税务筹划问题，一是税务筹划的合法性，主要是指证监会对IPO企业的税收监管要求；二是税务筹划的有效性，包括企业如何安排投资架构以及利用税收优惠的空间。案例以华谊兄弟股份有限公司为研究对象，结合理论部分内容，对华谊兄弟上市准备阶段涉税业务进行梳理，着重分析股本形成过程的税务安排，提出并比较了不同税务筹划方案。通过对案例的深入研究和分析，不仅印证了理论部分的正确性，同时也能够对税务筹划有更直观的认识，并对即将IPO的企业提出一点建议。关键词 IPO 税务筹划 所得税 ABSTRACTWith the stock market booming,listing is not only the need to achieve shareholder value,but also the need for sustainable development of enterprises.IPO involves a lot of businesses,every company have to arrange organizational structure, then restructure and reorganize before listing.Taxation during IPO is important for every company,unreasonable tax arrangements not only bring companies a huge risk of tax,and even become the direct reason of denial.The paper is based on tax planning theory,combined with normative research and case analysis method,by the way planning issues systematically.The article reveals the IPO tax-related issues from both internal and external levels.Firstly,the commission has regulatory requirements about tax for IPO corporate;Secondly IPO business issues new tax problems,including organization design,corporate restructuring.This paper reviews the problems related to tax policy,after which compares the tax differences between different programs,providing method for IPO business.Huayi Brothers Media Group as an object is the case of this paper. Through the various theory above,the article sorts out the tax business before IPO,analyzes the Huayi Brothers history in the share reform and restructuring phase of the asset tax arrangements,and compares different programs under the corporate tax burden.the