Joint-stock enterprise refers to a modern enterprise organization form that two or more stakeholders voluntarily combine in the form of joint-stock operation. It is an enterprise organization form that adapts to the needs of socialized mass production and market economy development, realizes the relative separation of ownership and management rights, and is conducive to strengthening enterprise management functions. With the emergence of socialized mass production, the joint-stock cooperative system has emerged, focusing on a single capital and implementing socialized mass production, which has solved the problem that a single investor cannot invest. The internal property of joint-stock enterprises is the same property of investors, and there is no distinction between public and private. In China, the shareholding system is still in the stage of growth and development. Although it has experienced many setbacks in the development process, it is still recognized by more and more people with its unique charm. Joint-stock enterprises are regarded as another great invention of human beings in the economic field after currency. Joint-stock enterprises have the advantages of preserving and increasing assets and safeguarding the interests of investors and creditors. At the same time, they have the basic characteristics of modern enterprises: equity is the capital contribution of shareholders to the enterprise and the obligation of shareholders to fulfill their capital contribution commitments. After their funds are in place, they will get the corresponding rights, so they can't withdraw their shares at will "; As the shareholders of an enterprise, they all enjoy the same rights and perform the same obligations, which embodies the principle of "the same shares have the same rights and the same shares have the same benefits"; Because the joint-stock company is multi-angle, diversified and multi-channel, investors can enjoy the benefits and take risks after investing. Tax is the most important form of national financial revenue, which is imposed by the government specialized agencies for the property or specific behavior of residents and non-residents for the purpose of realizing the national financial function. It is compulsory, non-punitive and not directly repayable. There are many ways for a country to obtain fiscal revenue, such as taxation, issuing currency, issuing national debt, charging, confiscation and so on. And taxes are collected by the government, taken from the people and used by the people. Tax is free, compulsory and fixed. The tax payable by joint-stock enterprises is enterprise income tax.
As an international student, through the study of economic taxation, this paper compares the taxation of Sino-German joint-stock enterprises, so as to get the difference of profits and share transfer between Chinese and German enterprises. Finding out the problems and shortcomings of German enterprise income tax system in time will help to improve the German enterprise income tax system. It will help to improve the Sino-German tax treaty, make it more fair and just, and further strengthen Sino-German diplomatic relations.
Keywords: joint-stock enterprises; Enterprise income tax; Comparison; Profit; share transfer
First, the research background and significance of the topic.
1, research background
2. The significance of the topic
Second, the theoretical analysis of enterprise income tax
1, the theoretical basis of enterprise income tax
2. The essence of enterprise income tax
3, the impact of corporate income tax on economic development
Third, the comparison of enterprise income tax between China and Germany
1, analysis of the general law of the reform and development of enterprise income tax system
2. Comparison of environmental characteristics of enterprise income tax.
3. Comparison of enterprise income tax system types
4. Tax comparison of profits and dividends between the two countries.
5. Tax comparison of equity transfer
Fourth, summary.