摘要
随着危机之后经济的逐渐回暖可转换债券以其混合融资方式的优势再次受到国内公司直接融资的青睐。然而,税收制度的非确定性造成这种融资方式在成本控制方面的不稳定。这不仅加剧了发行可转换债券公司资本运作的困境,同时也带给征税机关在税收确定方面的困难。无论从完善税收制度方面还是从缓解企业资金短缺矛盾方面看,可转换债券税收制度的完善问题都亟需解决。
After the economic crisis, convertible bond with its mixed financing advantage is again favored by Domestic Company financing. However, Tax system＇s uncertain provisions caused the instability of this financing way in the cost control. This instability has not only exacerbated the plight of issuing convertible bond capital state, also brought the difficulties of the tax authorities in determining tax and tax basis. Either from perfecting tax system or from alleviating the shortage of funds to provide more financing ways, the perfection of convertible bond tax system is urgent.
出处
《西安电子科技大学学报（社会科学版）》
CSSCI
2014年第2期56-60,共5页
Journal of Xidian University：Social Science Edition
关键词
可转换债券
转换期
所得税
Convertible bonds
Transition period
Income tax
