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盈利补偿是重组各方在标的资产/股权价值不确定性情形下,通过设定利润、市盈率等财务指标,在后续一定期限内根据指标达成情况调整初始对价的行为。本文在探讨盈利补偿的交易性质的基础上,以某公司的盈利补偿业务为例,分析盈利补偿中现金补偿形式的财税处理和涉税风险,并提出完善建议。
Earning compensation refers to the reorganization of the parties in the subject of the value of the assets / equity uncertainty in the case, by setting profit, earnings and other financial indicators, within a certain period of time following the achievement of the target to adjust the initial price behavior. On the basis of discussing the transaction nature of profit compensation, taking a company’s profit compensation business as an example, this paper analyzes the tax treatment and tax-related risks of cash compensation in the profit compensation and puts forward some suggestions.