作為(wei)企業重組(zu)的(de)重要形式之(zhi)—股權出資，由(you)于稅法相關條(tiao)文規定得(de)(de)比較籠統，在(zai)進行企業所得(de)(de)稅處(chu)理時，稅企之(zhi)間，甚至稅務機關內部(bu)，均存在(zai)不同看法。筆者認為(wei)，須厘清該重組(zu)行為(wei)的(de)稅法適用(yong)，進一步(bu)完(wan)善(shan)企業重組(zu)所得(de)(de)稅政策。
股權(quan)(quan)出(chu)(chu)(chu)資(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)在公(gong)(gong)司(si)(si)(si)(si)法上(shang)定(ding)(ding)性(xing)為(wei)(wei)(wei)投資(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)。根據(ju)《中華(hua)人(ren)民(min)共和國公(gong)(gong)司(si)(si)(si)(si)法》第二十七條(tiao)規定(ding)(ding)，出(chu)(chu)(chu)資(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)是(shi)指(zhi)股東可(ke)以(yi)(yi)用(yong)貨幣(bi)(bi)出(chu)(chu)(chu)資(zi)(zi)(zi)，也可(ke)以(yi)(yi)用(yong)實物(wu)、知(zhi)識產(chan)權(quan)(quan)、土地(di)使用(yong)權(quan)(quan)等(deng)可(ke)以(yi)(yi)用(yong)貨幣(bi)(bi)估價并可(ke)以(yi)(yi)依法轉讓的(de)(de)(de)非貨幣(bi)(bi)財產(chan)作價出(chu)(chu)(chu)資(zi)(zi)(zi)。該條(tiao)規定(ding)(ding)沒(mei)有(you)明確股權(quan)(quan)是(shi)否能夠作為(wei)(wei)(wei)非貨幣(bi)(bi)財產(chan)作價出(chu)(chu)(chu)資(zi)(zi)(zi)。2009年3月1日開始(shi)施(shi)行(xing)(xing)的(de)(de)(de)《股權(quan)(quan)出(chu)(chu)(chu)資(zi)(zi)(zi)登記管理辦法》對此作出(chu)(chu)(chu)了明確規定(ding)(ding)：股權(quan)(quan)出(chu)(chu)(chu)資(zi)(zi)(zi)是(shi)指(zhi)投資(zi)(zi)(zi)人(ren)以(yi)(yi)其持有(you)的(de)(de)(de)在中國境(jing)內設立的(de)(de)(de)有(you)限責任(ren)公(gong)(gong)司(si)(si)(si)(si)或(huo)者(zhe)股份有(you)限公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)股權(quan)(quan)作為(wei)(wei)(wei)出(chu)(chu)(chu)資(zi)(zi)(zi)，投資(zi)(zi)(zi)于境(jing)內其他(ta)有(you)限責任(ren)公(gong)(gong)司(si)(si)(si)(si)或(huo)者(zhe)股份有(you)限公(gong)(gong)司(si)(si)(si)(si)的(de)(de)(de)行(xing)(xing)為(wei)(wei)(wei)。
而稅法對(dui)股(gu)權出(chu)資行為(wei)的稅法屬性(xing)，有兩(liang)個定性(xing)：
其(qi)一，稅(shui)(shui)(shui)法(fa)將股(gu)(gu)權出資(zi)(zi)(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)視同(tong)(tong)轉讓(rang)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)行(xing)(xing)為(wei)(wei)(wei)。投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)以其(qi)持(chi)有(you)(you)的(de)(de)(de)股(gu)(gu)權作為(wei)(wei)(wei)出資(zi)(zi)(zi)(zi)(zi)，投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)于(yu)境內(nei)其(qi)他(ta)公(gong)(gong)(gong)司的(de)(de)(de)行(xing)(xing)為(wei)(wei)(wei)，意味著投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)人(ren)(ren)持(chi)有(you)(you)的(de)(de)(de)股(gu)(gu)權作為(wei)(wei)(wei)一種資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)在所(suo)(suo)有(you)(you)權屬的(de)(de)(de)形(xing)式(shi)和實質上均發生了改變，原有(you)(you)股(gu)(gu)權的(de)(de)(de)所(suo)(suo)有(you)(you)人(ren)(ren)將變更(geng)為(wei)(wei)(wei)被投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司，作為(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)轉移的(de)(de)(de)回報就是(shi)原持(chi)有(you)(you)人(ren)(ren)獲得(de)(de)(de)了被投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司的(de)(de)(de)股(gu)(gu)權。根(gen)據(ju)企(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)(shui)法(fa)實施條例第二十五條和《關于(yu)企(qi)業(ye)(ye)處置資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)(shui)處理問題的(de)(de)(de)通(tong)知》（國稅(shui)(shui)(shui)函〔2008〕828號）規(gui)(gui)定(ding)(ding)，對于(yu)出資(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司來說(shuo)，股(gu)(gu)權出資(zi)(zi)(zi)(zi)(zi)行(xing)(xing)為(wei)(wei)(wei)實質是(shi)一種非(fei)貨幣性資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)交換行(xing)(xing)為(wei)(wei)(wei)，應(ying)按規(gui)(gui)定(ding)(ding)視同(tong)(tong)轉讓(rang)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)確定(ding)(ding)收入。同(tong)(tong)時(shi)，出資(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司和被投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)公(gong)(gong)(gong)司需要確認新(xin)股(gu)(gu)權的(de)(de)(de)價值(zhi)，根(gen)據(ju)企(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)(shui)法(fa)實施條例第七(qi)十一條規(gui)(gui)定(ding)(ding)，通(tong)過支(zhi)付現(xian)金以外的(de)(de)(de)方(fang)式(shi)取得(de)(de)(de)的(de)(de)(de)投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)，以該資(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)公(gong)(gong)(gong)允價值(zhi)和支(zhi)付的(de)(de)(de)相關稅(shui)(shui)(shui)費為(wei)(wei)(wei)成本(ben)。稅(shui)(shui)(shui)法(fa)對投(tou)(tou)資(zi)(zi)(zi)(zi)(zi)計(ji)稅(shui)(shui)(shui)成本(ben)的(de)(de)(de)確認方(fang)法(fa)的(de)(de)(de)規(gui)(gui)定(ding)(ding)與公(gong)(gong)(gong)司法(fa)第二十七(qi)條對作為(wei)(wei)(wei)出資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)非(fei)貨幣財(cai)產(chan)(chan)(chan)(chan)應(ying)當評估作價，核實財(cai)產(chan)(chan)(chan)(chan)，不得(de)(de)(de)高估或者低估作價的(de)(de)(de)規(gui)(gui)定(ding)(ding)；與《股(gu)(gu)權出資(zi)(zi)(zi)(zi)(zi)登記管理辦(ban)法(fa)》第五條用作出資(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)股(gu)(gu)權應(ying)當經依法(fa)設立的(de)(de)(de)評估機構評估的(de)(de)(de)規(gui)(gui)定(ding)(ding)，達(da)成了不同(tong)(tong)法(fa)律之(zhi)間的(de)(de)(de)銜接與協調統(tong)一。
其二，稅法將股權出資行為作為企業重組行為之一股權收購行為，適用企業所得稅法實施條例第七十五條規定。何為重組行為，《財政部、國家稅務總局關于企業重組業務企業所得稅處理若干問題的通知》（財稅〔2009〕59號）解釋為：企業重組是指企業在日常經營活動以外發生的法律結構或經濟結構重大改變的交易，包括企業法律形式改變、債務重組、股權收購、資產收購、合并、分立等。其中股權收購，是指一家企業購買另一家企業的股權，以實現對被收購企業控制的交易。但是財稅〔2009〕59號文件沒有進一步解釋何為控制性交易，也就是說稅法雖然區分了股權出資行為與股權重組行為而適用不同條文，但對于兩種行為之間的區別與聯系并沒有作出具體明確劃分。
股權出資行為與股權收購行為，是兩個獨立的概念，還是兩個可以互相轉化的概念？回答這個問題必須回到公司法上，因為稅法條文中使用的概念、術語等，除了稅法特別規定外，其含義應遵循民商法的規定。何為控制性交易？實際就是通過該筆交易其中一方取得了控股股東或實際控制人的地位。因此這個問題的關鍵就演變成何為控制股東或實際控制人？公司法第二百一十七條規定了控股股東和實際控制人的含義。
筆者(zhe)認為(wei)(wei)(wei)，股(gu)(gu)權(quan)出(chu)資行(xing)(xing)為(wei)(wei)(wei)是(shi)(shi)否(fou)能夠轉化(hua)為(wei)(wei)(wei)股(gu)(gu)權(quan)收(shou)購行(xing)(xing)為(wei)(wei)(wei)，關鍵在(zai)(zai)于股(gu)(gu)權(quan)出(chu)資行(xing)(xing)為(wei)(wei)(wei)發生結(jie)果是(shi)(shi)否(fou)使交(jiao)易中(zhong)一(yi)(yi)方取(qu)得了控(kong)制(zhi)地(di)位(wei)；如果交(jiao)易各方都沒有取(qu)得控(kong)制(zhi)地(di)位(wei)，該股(gu)(gu)權(quan)出(chu)資行(xing)(xing)為(wei)(wei)(wei)在(zai)(zai)稅法(fa)(fa)(fa)上只(zhi)能定性(xing)(xing)為(wei)(wei)(wei)非貨幣性(xing)(xing)交(jiao)換行(xing)(xing)為(wei)(wei)(wei)，適用(yong)企(qi)業(ye)所(suo)得稅法(fa)(fa)(fa)實施(shi)條例第(di)七十(shi)一(yi)(yi)條規定；如果交(jiao)易一(yi)(yi)方取(qu)得控(kong)制(zhi)地(di)位(wei)，該股(gu)(gu)權(quan)出(chu)資行(xing)(xing)為(wei)(wei)(wei)在(zai)(zai)稅法(fa)(fa)(fa)上則(ze)定性(xing)(xing)為(wei)(wei)(wei)股(gu)(gu)權(quan)收(shou)購重組(zu)行(xing)(xing)為(wei)(wei)(wei)，適用(yong)企(qi)業(ye)所(suo)得稅法(fa)(fa)(fa)實施(shi)條例第(di)七十(shi)五條規定，因為(wei)(wei)(wei)第(di)七十(shi)五條適用(yong)范圍與(yu)前提是(shi)(shi)納稅人發生了重組(zu)行(xing)(xing)為(wei)(wei)(wei)。
這里(li)特別需要強調的(de)(de)是(shi)，適用企業所(suo)得(de)稅(shui)(shui)(shui)法實(shi)施條例第(di)七(qi)十一條和(he)第(di)七(qi)十五(wu)條規定(ding)(ding)，可以得(de)出相同的(de)(de)計(ji)算結(jie)果，即(ji)都是(shi)計(ji)算股權(quan)資產的(de)(de)轉讓損益(yi)，但是(shi)不能(neng)因為對(dui)應稅(shui)(shui)(shui)所(suo)得(de)計(ji)算結(jie)果相同而忽視稅(shui)(shui)(shui)法條文(wen)的(de)(de)準(zhun)確適用，適用依據正(zheng)確是(shi)稅(shui)(shui)(shui)收法定(ding)(ding)主義和(he)依法治(zhi)稅(shui)(shui)(shui)的(de)(de)最基本準(zhun)則。
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