| With the development of market economy in our country and the continuousimprovement of the modern enterprise system, In the face of increasingly fierce marketcompetitions, expanding the scale of enterprise, improving economic efficiency,enhancing competitiveness become the unremitting pursuit of the enterprise. Enterpriserestructuring can achieve the rapid development of the enterprise, effectively improvethe enterprise management environment, and improve the efficiency of the allocationof resources of enterprises, to achieve the goal of improving enterprise economicbenefits, and increasing the competitiveness of enterprises. Under the global economicintegration situation, the government around the world has paid much attention toenterprise restructuring, the2008financial crisis lead to global economic imbalances,the use of enterprise restructuring to adjust the national economy has become theimportant content. Enterprise restructuring behavior is influenced by themacroeconomic environment, national policy and law and so on, among them, taxfactors is an important factor which must be considered in restructuring enterprises.The development of enterprise restructuring in China started relatively latecompared with the developed countries, the complete set of laws and regulations aboutthe enterprise restructuring are not perfect. About enterprise restructuring in China’s,tax policy is the tool to lead enterprise restructuring, reduce enterprise restructuringcosts, and regulate the behavior of enterprise restructuring. Enterprise income taxpolicy, in particular, has been an important part of the national tax policy. However,there are some blind spots on the current enterprise restructuring of enterprise incometax regulations, causing much inconvenience to the enterprise restructuring activities.This article starts from the perspective of the current enterprise restructuringincome tax policy, finds the problems in tax policies and regulations, and puts somesuggestions to improve the situation. This paper consists of four parts: The first part isthe introduction part, mainly describes the paper selected topic background and therelated concepts of enterprise restructuring; The second part mainly starts from theexisting enterprise restructuring of the enterprise income tax policy perspective,introduces our country current enterprise restructuring of enterprise income tax policyframework and the characteristic; The third part, in accordance with the enterprise restructuring, separates from enterprise legal form change, equity acquisition, assetacquisition, debt restructuring, enterprise merger and enterprise division six part pointsto find out the current problems existing in the enterprise restructuring of enterpriseincome tax laws and regulations, Mainly for NO.59,2009of the rules; The fourth partis mainly in view of the forepart, points out the problems, and puts forward somepolicy suggestions, in order to perfect the enterprise restructuring of enterprise incometax policy.The characteristics of this paper is to use the more case analysis, transforms thespecial tax treatment listed in enterprise income tax of the enterprise restructuring intothe actual case. Through the analysis of the case, we find the ambiguity on the taxtreatment, the difference to solve the problem, etc. Finally, we put forward toconsummate the enterprise restructuring of enterprise income tax regulations by takingexamples from the accounting regulations or foreign suggestions. |
