實質合併重整中的稅務問題及完善建議

Tax Issues and Improvement Suggestions in Substantive Consolidation Reorganization

實質合併重整制度創新對於稅務處理規則帶來新的挑戰。在現行稅法下，實質合併重整面臨較高的稅務合規成本、經營虧損結轉彌補盲區、增值稅留抵稅額等特殊資產處理困難、關聯企業之間資產轉讓定價調整風險等諸多難題。美國的「實質合併」實踐探索和法國的「程序擴展」制度規定，均不存在與之精準匹配的特殊稅收規則。但是，美國和法國所得稅和增值稅領域中的合併納稅、集團納稅規則，可以為中國大陸完善實質合併重整制度的稅務處理規則提供借鑑，建議適用條件後融入實質合併重整制度，並建立健全破產工作協調機制，兼顧支持困境企業挽救和防範稅收規則濫用等多重價值。

The innovative system of substantive consolidation reorganization presents new challenges to tax treatment rules. Under the current tax laws, substantive consolidation reorganization faces various difficulties, including high tax compliance costs, gaps in the carryover and offset of operating losses, difficulties in handling special assets such as VAT input tax credits, and risks associated with transfer pricing adjustments for asset transfers between related enterprises. Practices in the United States regarding“substantive consolidation”and institutional provisions in France concerning“extension of proceedings”lack precisely corresponding special tax rules. However, the consolidated tax return rules in the income tax and value-added tax systems of the United States and France can provide insights for improving China’s tax treatment rules for substantive consolidation reorganization. It is recommended to integrate these rules into the substantive consolidation reorganization system under certain conditions, establish and improve coordination mechanisms between the government and courts in bankruptcy work, and balance multiple objectives, such as supporting the rescue of distressed enterprises and preventing the abuse of tax rules.