浅谈企业重组中的所得税政策及税务处理问题论文.doc

经济管理学院2012届毕业论文 论文题目： 浅谈企业重组中的 所得税政策及税务处理问题 专 业： 会计学 班 级： 08级5班 姓 名： 丁珊珊 学 号： 06号 指导教师： 钟亚华 职 称： 教授 2012 年 06 月 10 日  [摘 要] 随着社会主义市场经济体制的确立以及现代经济的发展，我国企业制度改革的进程快速提升，在这个过程中，为了建立现代化的企业制度，实现社会经济资源的优化配置，定会发生大量的企业重组行为。重组过程伴随着产权和大量的资金流转移，贯彻国家的宏观调控政策，实现国民经济有计划按比例发展增加国家的税收总量[Abstract] With the establishment of the socialist market economic system and modern economic development, Chinas enterprise reform process improved rapidly in this process will occur a large number of enterprises, in order to establish a modern enterprise system, to achieve the optimal allocation of the social and economic resources,restructuring actions. Restructuring process along with property rights and a lot of money flow transfer, which occupies a very important position in the tax treatment of income tax, the existing income tax policy on corporate restructuring than before, with new changes, the correct grasp these new changes to the income tax the tax treatment of the premise, the more the interests of an important safeguard. Articles deal with problems involving the income tax for corporate restructuring and reorganization of the old and the new enterprise income tax policies are compared and analyzed, the tax treatment of income tax by the requirements of the new policy, further explanation, in order to achieve the optimal allocation of corporate resources implementing the states macroeconomic control policies, the national economy in a planned proportional development, to increase the countrys total tax revenue, and promote the prosperity and development of the national economy. [Key words] Enterprise restructure; Income tax policy; Tax treatment 目 录 中文摘要…………………………………………………………………………I 英文摘要…………………………………………………………………………II 目 录…………………………………………………………………………III 引 言……