| Enterprise reorganization is the product of the market economy, but also theinevitable demand of the development of the market. The developed capitalistcountries large-scale reorganization activities, occurs in the free competitioncapitalism to monopoly capitalism transition stage, promoting technological progressand economic development, optimization of the organizational structure and theallocation of resources of enterprises. The end of the twentieth Century acquisition ofDomestic Company gradually expanded the scope, the government has graduallyrelaxed the financial, telecommunications, energy and other areas of the limit. Amongthem, stock acquisition became an important means of acquisition because of its needsless cash and tax cost advantages.In recent years, China’s tax laws in this area is becoming more and moremature,2009jointly released the State Administration of Taxation and the Ministry ofFinance of the state tax to the tax [2009]59and [2010]4orders, since theimplement tation of new "enterprise income tax law" in January1,2008, in therestructuring of enterprises income tax from the two administrative departmentsnormative documents are important for the domain. Its most prominent feature is thefirst one in our tax legislation makes a clear distinction between the tax exemptionreorganization and taxable reorganization, also in our tax legislation put forward theconcept of tax exemption stock acquisition.This thesis use tax exemption stock acquisition behavior as theresearch point, purchase policy to tax exemption stock acquisition tax [2009]59of the starting point to review its income tax system, introducing the case analysis onthe basis of the analysis of legal policy. Use Dalian Port Group and Yingkou PortLiability Company in2007and2011two similar acquisitions as an example, a detailedanalysis on the external the tax changes in the environment, because ofinstitutional differences lead to different choices of enterprise reorganization, resultingin the income tax act different, accordingly puts forward the basic train of thoughtof enterprise specific application of this kind of tax laws and regulations, and providereference for similar economic behavior of enterprises. |
