中国民族税收如何成为破产债权,基于新旧破产法的比较

中国民族税收如何成为破产债权,基于新旧破产法的比较 联交易和银行信贷风险控制研究 「摘要」关联交易是一个普遍存在的经济现象，它的产生和发展有其客观的需求，也有正面的促进作用，但关联交易对债权人权益损害也是普遍的、明显的，因此，世界各国都对此予以规范和限制。本文在探讨关联交易的产生、表现形式的基础上，结合国内外的相关立法，对如何控制借款人关联交易给债权人尤其是银行信贷带来的风险控制 措施 《全国民用建筑工程设计技术措施》规划•建筑•景观全国民用建筑工程设计技术措施》规划•建筑•景观软件质量保证措施下载工地伤害及预防措施下载关于贯彻落实的具体措施 进行了初步研究。 「关键词」关联交易，银行信贷，风险控制 近几年，随着企业改革深入及市场竞争加剧，企业的产权形式和经营模式也发生了变化。企业集团规模不断增大，产权关系日益多元化，关联交易的数量不断增多，形式日新月异。 关联交易有其好的一面。它可促进公司规模经营、减少交易过程中的不确定性、降低交易成本、提高企业的市场竞争能力。 但是，关联交易也有“恶”的一面。不公平的关联交易，可能会侵害交易对方、债权人、股东的合法利益，甚至可能会损害国家的整体利益，破坏市场公平交易的基础。在信贷实践中，关联企业利用关联交易逃废贷款债务的现象日趋严重，已对银行的贷款安全构成了威胁。近年来暴露的“银广夏”、“托普集团”、“铁本”等事件无不与此相关，而“德隆危机”则更是将关联交易演绎得造级登封、淋漓尽致。如果不对此进行制约和控制，将会引发系统性贷款风险。 top engineering, as a change in our city "underdeveloped coastal" look "pivotal", fight bile, courage, it is policy environment. A facility, order disorder, service is not good, the city is not to recruit good projects, large projects. To through the comprehensive treatment, quickly put the "environmental card" to play out, the good image of the tree, the city "business card" polished, and constantly enlarge eye effect, enhance the attractiveness and competitiveness of the city, improve concentration projects, capital, talent, technology ability. (3) to carry out the creation of the national civilized city comprehensive rectification of the outstanding problems, is to create the urgent demand of the national civilized city. The national civilized city is reflect the overall level of urban development and the civilized degree of honor, cities across the country are paying more attention to this gold lettered signboard and, increasingly fierce competition. Since 2003, created to carry out the work, the 308 nomination city only 69 created successfully. Through the joint efforts of the city last year I won the honorary title of "national civilized city nomination city", has entered the province to create the first phalanx. Whether in 2017 fulfill a wish to enter the national civilized city Ranks of the city, the urban construction and the management level is an important consideration in the column of 但应该看到，一方面关联交易存在极强的隐蔽性和复杂性，另一方面我国现行的关联企业法律 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 却存在缺陷和空白，大大增大了借贷双方的信息不对称程度和贷款者的风险识别难度，使得银行的债权无法得到合法有效的保护。本文旨在对关联交易进行初步的研究，探讨关联交易中银行信贷风险的控制途径和措施。 一、关联交易的界定 “关联交易”(connected transaction) 是指在关联方之间发生转移资源 或义务的事项，而不论是否收取价款。财政部《企业会计准则-关联方关系及其交易的披露》称之为“关联方交易”，国际会计准则第24号《对关联者的揭示》称之为“关联者之间的交易”。因此，准确判断关联方是正确理解、识别关联交易的关键和前提。 我国的会计准则并没有给出关联方的具体定义，但明确 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 了判断关联方的基本 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 。即:“在企业财务和经营决策中，如果一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响，本准则将其视为关联方;如果两方或多方同受一方控制，本准则也将其视为关联方”。这一判断标准给出了各方在横向和纵向之间存在关联方关系的主要形式。从纵向看，关联方主要存在于一方控制、共同控制另一方，或对另一方施加重大影响;从横向看，当两方或多方同受一方控制，则该两方或多方之间视为关联方。该准则进一步规定，“控制，是指有权决定一个去也的财务和经营决策，并能据以从该企业的经营活动中获取利益”。而实现控制的方式包括:(一)通过一方拥有50%以上表决权资本的比例来top engineering, as a change in our city "underdeveloped coastal" look "pivotal", fight bile, courage, it is policy environment. A facility, order disorder, service is not good, the city is not to recruit good projects, large projects. To through the comprehensive treatment, quickly put the "environmental card" to play out, the good image of the tree, the city "business card" polished, and constantly enlarge eye effect, enhance the attractiveness and competitiveness of the city, improve concentration projects, capital, talent, technology ability. (3) to carry out the creation of the national civilized city comprehensive rectification of the outstanding problems, is to create the urgent demand of the national civilized city. The national civilized city is reflect the overall level of urban development and the civilized degree of honor, cities across the country are paying more attention to this gold lettered signboard and, increasingly fierce competition. Since 2003, created to carry out the work, the 308 nomination city only 69 created successfully. Through the joint efforts of the city last year I won the honorary title of "national civilized city nomination city", has entered the province to create the first phalanx. Whether in 2017 fulfill a wish to enter the national civilized city Ranks of the city, the urban construction and the management level is an important consideration in the column of 确定;(二)虽未拥有50%以上的表决权资本，但通过拥有的表决权资本和其他方式 达到控制。 二、关联交易产生的根源 关联交易是市场经济发展到一定阶段的必然产物。自由竞争的加剧，导致生产、技术和资金的不断集中，而社会分工不断深化，使得专业化和规模化成为企业生存的主要模式。为获取最大化利润，扩大市场占有率，企业不断扩大规模，于是出现了集团企业和跨国公司 .在企业规模扩大的同时，为了有效地降低成本和控制风险，在集团地内部，专业化又成为一个基本特征 .以往由一个经济实体完成的企业功能往往转由多个企业来实现，而由于是在同一个控制者之间，所以，这种分工和合作往往能降低交易成本。因此，关联交易既是自由竞争的结果，又适应了竞争的需要。而此时如果不存在独立第三者的利益，也就没有所谓不公平的关联交易。 在企业规模不断扩大的同时，企业制度也在发生变化。股份制成为市场经济的基本形式。有限责任制度，又为公司股东设置了风险防火墙。而这种企业法人制度恰恰成为不公平交易产生的制度根源。 从各国立法来看，公司法人制度的基本原则包括:(1)公司财产权利的独立性;(2)股东责任的有限性;(3)公司独立人格的完整性;(4)资本多数决。这些基本原则对公司的发展起到了巨大的推动作用。然而，这些原则本身有其先天缺陷，很容易被滥用。例如，股东财产和公司财产的分离使得“内部人控制”现象便成为可能，从而损害股东利益;又如，有限责任使得股东利用有限责任逃避责任，top engineering, as a change in our city "underdeveloped coastal" look "pivotal", fight bile, courage, it is policy environment. A facility, order disorder, service is not good, the city is not to recruit good projects, large projects. To through the comprehensive treatment, quickly put the "environmental card" to play out, the good image of the tree, the city "business card" polished, and constantly enlarge eye effect, enhance the attractiveness and competitiveness of the city, improve concentration projects, capital, talent, technology ability. (3) to carry out the creation of the national civilized city comprehensive rectification of the outstanding problems, is to create the urgent demand of the national civilized city. The national civilized city is reflect the overall level of urban development and the civilized degree of honor, cities across the country are paying more attention to this gold lettered signboard and, increasingly fierce competition. Since 2003, created to carry out the work, the 308 nomination city only 69 created successfully. Through the joint efforts of the city last year I won the honorary title of "national civilized city nomination city", has entered the province to create the first phalanx. Whether in 2017 fulfill a wish to enter the national civilized city Ranks of the city, the urban construction and the management level is an important consideration in the column of 侵害公司债权人的利益。另外，“资本多数决”规则，使得大股东有机会利用资本优势损害公司及少数股东的利益。 在我国，关联交易的产生尚有一些特殊原因: (一)公司法人内部治理的缺失。公司法人内部治理结构作为平衡现代公司利益相关者之权益的基本规范，应包括两个关注点:一是股东权的保护与股东的平等待遇，二是董事会的监督与董事会的责任。 尽管我国实行现代企业制度多年，但很多企业在内部治理方面是“形似神离”，这点在上市公司中得到充分的体现。管理层对证券市场功能的认识偏差，导致上市公司“重融资轻治理”现象积疴难返、疾重难治。很多上市公司都是从国有企业通过剥离生产性资产改组而来，和控股母公司在人事任免、生产、销售 一套班子，多块牌子”，母和管理方面都存在“混同”的现象，有的甚至就是“ 公司很容易通过关联交易，操纵上市公司，使其成为母公司的提线木偶，损害了债权人和其他股东的权益。而由于股权分置和一股独大，对小股东和债权人的损害在公司内部无法得到有效的监督和纠正。 (二) 公司的外部治理不完善。公司的外部治理结构是指当股东对该公司不满时，可以在市场上抛售所持的股票。这样，当股价下跌到一定程度，市场必然引入新的投资者收购这家企业，更换公司的权力层和管理层。但是，由于目前国有股不能流通，股权过分集中，外部治理结构就无法发挥作用，公司的管理层就受不到来自外部的约束。因此，我国上市公司的资产重组多以协议收购为主，这也给关联交易提供了存在的基础。 top engineering, as a change in our city "underdeveloped coastal" look "pivotal", fight bile, courage, it is policy environment. A facility, order disorder, service is not good, the city is not to recruit good projects, large projects. To through the comprehensive treatment, quickly put the "environmental card" to play out, the good image of the tree, the city "business card" polished, and constantly enlarge eye effect, enhance the attractiveness and competitiveness of the city, improve concentration projects, capital, talent, technology ability. (3) to carry out the creation of the national civilized city comprehensive rectification of the outstanding problems, is to create the urgent demand of the national civilized city. The national civilized city is reflect the overall level of urban development and the civilized degree of honor, cities across the country are paying more attention to this gold lettered signboard and, increasingly fierce competition. Since 2003, created to carry out the work, the 308 nomination city only 69 created successfully. Through the joint efforts of the city last year I won the honorary title of "national civilized city nomination city", has entered the province to create the first phalanx. Whether in 2017 fulfill a wish to enter the national civilized city Ranks of the city, the urban construction and the management level is an important consideration in the column of (三)公平竞争的缺失。成熟的市场经济，是经营主体之间是自由、公平和充分的竞争，任何限制竞争的行为和不正当竞争的行为都受到严格监管和限制。但现阶段，由于地区经济发展不平衡，很多地方为了吸引投资，竞相提供诸如税收减免等方面的优惠，这样，企业就可以通过关联交易，将成本和利润在不同的税负地区之间相互调剂，从而避税，形成所谓的“税收洼地效应”，尽管税法对此也有所调整，但其征收和监管难度很大。 通过比较分析，我们可以发现，在国外，关联交易是在跨国公司、母子公司制及总分公司制得到广泛运用时出现的。在西方发达国家，关联交易常常用于节约交易成本和合理避税。在亚洲的一些家族企业和官营企业中，关联交易则被用作在母公司与子公司之间转移利润或掩盖亏损。 top engineering, as a change in our city "underdeveloped coastal" look "pivotal", fight bile, courage, it is policy environment. A facility, order disorder, service is not good, the city is not to recruit good projects, large projects. To through the comprehensive treatment, quickly put the "environmental card" to play out, the good image of the tree, the city "business card" polished, and constantly enlarge eye effect, enhance the attractiveness and competitiveness of the city, improve concentration projects, capital, talent, technology ability. (3) to carry out the creation of the national civilized city comprehensive rectification of the outstanding problems, is to create the urgent demand of the national civilized city. The national civilized city is reflect the overall level of urban development and the civilized degree of honor, cities across the country are paying more attention to this gold lettered signboard and, increasingly fierce competition. Since 2003, created to carry out the work, the 308 nomination city only 69 created successfully. Through the joint efforts of the city last year I won the honorary title of "national civilized city nomination city", has entered the province to create the first phalanx. Whether in 2017 fulfill a wish to enter the national civilized city Ranks of the city, the urban construction and the management level is an important consideration in the column of