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随着近几年城市化进程的加快,土地资源尤其是城市的土地资源越来越稀缺,价值越来越高,转让房地产或以其作为出资投资于公司所需交纳的税款也就越来越高。但由于我国相关法律法规对以非货币方式出资的税款承担问题存在一些不尽完善之处,导致公司设立过程或存续期间因此问题产生了很多纠纷。本文通过对该问题的起因和几种不同观点的分析,提出了相关见解,以期对关注此问题的读者以启发。
With the acceleration of urbanization in recent years, the land resources, especially the urban land resources, are becoming scarcer and more valuable, and the more tax the real estate or the investment it takes to invest in the company The higher. However, due to some imperfections in the tax burden of non-monetary contribution by the relevant laws and regulations in our country, there are many disputes arising from the establishment of the company or the existence of the problem. In this paper, the author analyzes the causes of the problem and the analysis of several different viewpoints, in order to inspire the readers who pay attention to the problem.