企业改制重组中的税收筹划（Tax planning in the process of enterprise restructuring）.docVIP

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企业改制重组中的税收筹划（Tax planning in the process of enterprise restructuring）.doc

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企业改制重组中的税收筹划（Tax planning in the process of enterprise restructuring）

企业改制重组中的税收筹划（Tax planning in the process of enterprise restructuring） Tax planning in the process of enterprise restructuring Tax planning in the process of enterprise restructuring 2008-12-20 15:15:36 A restructuring, tax planning concept and significance of restructuring the tax planning refers to the scope of the tax law requirements, both from the perspective of tax restructuring restructuring scheme for scientific and reasonable plan, as far as possible to reduce the corporate tax burden, so as to reduce the restructuring costs, maximize the overall value of the enterprise. Objective. The tax planning of restructuring and reorganization has the following meanings: (1) enterprises conducting restructuring and restructuring shall carry out tax planning in accordance with the law, and they can enjoy all the benefits of tax policies, reduce the tax burden on enterprises and increase their own interests. (2) according to the preferential tax policy of the country, the enterprise has considered the reform and reorganization plan, and objectively played the role of faster and better implementation of the national economic policy. (3) the tax planning of restructuring and reorganization can greatly improve the level of enterprise tax planning, enhance the tax awareness of enterprises and strengthen the tax law concept. (4) it can standardize the behavior of enterprise restructuring and reorganization, so as to realize the maximization of enterprise value. (5) it can promote the reform and perfection of the national tax law, and promote the adjustment of the industrial structure and the optimal allocation of resources. Two, the possibility of restructuring tax planning A part of the restructuring and restructuring occurred because of the tax minimization opportunities. Tax factors affect the motivation and process of reorganization. Tax planning of restructuring and reorganization is entirely possible in practice. First of all, different corporate tax differences form d