Study On Tax Planning Of Group A Company In Corporate Restructuring

In recent years,in order to become bigger and stronger,and to get rid of the adverse situation of overall loss,group A company has carried out A number of restructuring businesses,including the conversion of branch companies into subsidiaries,debt restructuring,the sale of debt and equity,enterprise mergers and acquisitions,etc.Enterprise restructuring involves a wide range of businesses,with complex processes and many tax-related problems.Once poorly handled,it may generate high taxes and fees,even lead to the failure of enterprise restructuring and cause huge economic losses to enterprises.Therefore,it is necessary to study the tax planning in enterprise reorganization.First of all,in this paper,A group of companies in restructuring the tax management problems are studied,using the method of questionnaire investigation and analysis,the tax planning management organizations,consciousness of tax planning,tax risk management,tax planning,professional ability,etc,the existing problems and puts forward corresponding solutions,including establishing unified tax management system,strengthen the tax planning consciousness of all staff,strengthen the risk consciousness of tax planning,use A variety of way to promote tax professional ability,etc.Secondly,this paper studies the heavy tax burden of the restructuring business of group A company,and puts forward specific tax planning schemes for its various restructuring businesses.According to the specific business,considering the nature of the transaction and the profit and loss of the enterprise,the special tax treatment and general tax treatment should be flexibly applied.For example,the non-monetary asset investment provisions are adopted for the business of the subsidiary to confirm the asset disposal income;For the debt restructuring business,the parent company purchases the creditor's rights of the bank instead of the subsidiary company directly reaching the debt restructuring agreement with the bank;The business of selling creditor's rights and equity shall be sold to a subsidiary company that makes profits,and then it shall be dealt with according to the specific situation.For the business combination of enterprises,the absorption of profit by the loss-making enterprises shall be subject to the special tax treatment,as well as the relevant preferential tax policies for the enterprise reorganization,so as to save the expenditure of tax.Finally,this paper discusses how to flexibly use tax incentive policies in enterprise restructuring to carry out risk management and avoid high tax burden.Meanwhile,it also hopes to take this as an opportunity to enrich the research on the application of tax planning in enterprise restructuring.