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1、毕设附件：高新技术产品出口贸易研究外文文献翻译原文+译文原文TheresearchoftaxplanninginequitytransferLarkerDFAbstractEquitytransferisthecompany'sshareholderswillownsharestothetransfereeinaccordancewiththelaw;maketheassigneetotheshareholdersofthecompany.Amongthem,boththeassignorandassignee,canistheenterp
2、rise,alsoisaman.Thisarticleonlystudiesasresidenttaxpayerbusinessesandindividuals,privatecompanieswithintheterritoryofthetransferofequity.Equityissuesinvolvingincometaxpolicyincludesthreeaspects,oneistheequityoftaxcostconfirmation,linkperformanceinequityinvestment;Second,di
3、vidends,dividendincometaxregulations,performanceinequityholdingslinkandliquidation;Threeisthedeterminationofequitytransferproceedsinequitytransfe匚Equitytransferpartoftaxplanningdependsonthreeotherlinktaxpolicies.Keywords:equitytransfer;Taxpolicy;Taxplanning1IntroductionEnt
4、erpriseproductionandoperationactivities,theenterpriseequitytransferbehavioroftenoccur.Forinstitutionalshareholdersequitytransferbehavior,whentheinvestedenterpriseasalegalpersonshareholderstransferofequityistheownefsequityvalue,namelythenetassetvalue,thanasalegalpersonshare
5、holderstakeinthetransferofequityownershipinterestamounthasincreased,intheframeworkoftheexistingenterpriseincometaxpolicy,taxplanningwithgoodpolicy,legalpersonshareholdersequitytransferofenterpriseincometaxburdenwillreducenetincomewillbehighe匚Institutionalshareholdersequity
6、transfergenerallythereisthreeways,namely:thedirecttransferofequity,distributionofprofitsfirst,thentransferofequity,andturnaddcapitalfirst,thenthetransferofequity.Butinpractice,thereisawaytochangecorporateequityattributes,isinvestedenterprisesfromtheinvestedenterprise.Wheth
7、erequitytransferorwithdrawinvestment,theessenceofwhichischangedtheidentityoftheequityholders.2EquitytransferoftaxpolicyEquityinvestmenttaxcostconfirmationEquityinvestmenttaxcostconfirmationmethoddirectlyaffectstheequitytransferoftaxableincome.Thetaxcostconfirmedthattherear
8、etwoways,oneisbasedonfairvalueandpaytherelevanttaxesasthecost,issuitableforthesituationof
