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Appliance of Carry-over of Losses in the Corporate Merger

Author: LiWeiQin
Tutor: LiJunMing
School: Shanghai Jiaotong University
Course: Legal
Keywords: Merger Loss carryforwards Loss carryforwards rights Tax incentives Income
CLC: D922.291.91
Type: Master's thesis
Year: 2011
Downloads: 22
Quote: 0
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Abstract


Capital operation merger stems from Western countries, the development of a market economy to a certain extent, the product of, and is also one of the more complex behavior. Since the merger not only beneficial to the company to achieve economies of scale, and to enhance their capabilities to gain a competitive advantage in the market; but also conducive to the country's industrial structure adjustment, to promote the development of the national economy. Therefore, either the company or country has this activity intrinsic motivation and objective requirements. In recent years, with the deepening of China's reform and economic development, our company merger is increasing. However, the raw and accompanied by the merger, a link can not be ignored is the merger loss carryforwards problem. It is an important part of the merger market legal environment, is a merger behavior induced motivation. Merger market in China started late, the Company's consolidated tax regulations, policy research, formulation relative to the reality of development is relatively backward. The nature of the loss carryforwards, to be treated as a tax preference, because an incorrect understanding of the nature of the loss carried forward, cause a lot of problems in practice. In addition, our existing legal provisions on losses carried forward quite imperfect, makes some of the problems of the merger loss carryforwards unsystematic, also can not be a good guide and constraints merger. In order to promote the healthy development of the merger market, it is necessary to make a correct understanding of the nature of the losses carried forward and perfect the legal system losses carried forward in the current merger. This paper attempts to start from the definition and substantive principles of taxation, legal definition of loss carryforwards property is a right to make a small contribution to further improve our merger losses carried forward in the legal system. This paper is divided into three chapters: The first chapter discusses the basic theory of the merger and its relationship with the tax. First, from the theoretical and legislative elaborated the concept of merger, and compare the difference between the merger and related concepts; then introduced in the tax on the basis of the merger of several ways; Finally, discusses the company's merger with specific tax. The second chapter, the general theory of losses carried forward in the combined company. First detailed analysis of the relationship between loss carryforwards and tax incentives; then start from the definition and the real principles of taxation on the basis of, discusses the loss carryforwards should exist as a right essential attribute; finally elaborated merger losses vested and the right of attribution of losses carried forward. Chapter III, the status of losses carried forward from our merger analysis pointed out the deficiencies and shortcomings which exist to make specific recommendations on how to improve the losses carried forward in our merger law.

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CLC: > Political, legal > Legal > Chinese law > Economic Law > Corporate law, company law
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