Research On Tax Planning In The Process Of Enterprise Separation

As one of the most important ways of enterprises reorganization transaction,enterprise demerger plays a very important role in the development and perfection of market economy.Tax planning makes companies achieve the deferred or exempted tax in the relevant business decisions,so that,it helps companies to reduce the total cost.With the increase of demerger of enterprise separation,the tax costs of the demerger are gradually being concerned about the majority of enterprises.This thesis analyzes the strategies of tax planning in the enterprises demerger,and analyzes the current taxation policies of enterprises in China,which is helpful for the enterprises to use the tax system for tax planning.At the same time,it will also reduce the total cost of separation and help enterprises to achieve strategic objectives and professional upgrading.This thesis first expounds the relationship between the separation of enterprises and the tax planning by summarizing the related theories both enterprise demerger and tax planning,in which the thesis elaborates the motivation,classification,transaction path and possibly referred tax types of the former,meanwhile,discusses the motivation,basic method and technology of the latter.Then,combined with the analysis of the referred tax types,this thesis according to the current patterns of enterprise demerger in China,preliminarily conclude the corresponding tax burden on different enterprises.Afterwards,this thesis makes a detailed description of the tax documents in the actual cases.Taking company H as enterprise demerger and based on the collected data,we will calculate and analyze the different discrete tax cost,and then make comparison of each tax cost to get the most suitable discrete scheme for H.Thereby we can realize the research of the tax planning in company H about its enterprise demerger.At the same time,from the point of view of the enterprise,this thesis points out the matters needing attention in the enterprise demerger.This thesis based on the latest tax combined with the actual case of H companies,with specific figures to quantify the role of taxation in the separation of enterprises.But at present,the article still takes H company as the research subject,hoping to make detailed measurement of the tax cost of the parties involved in the separation of the enterprise,and put forward the tax planning method which is beneficial to all parties.