| Enterprise reorganization is an important way for enterprises to carry out capital operation and also an effective means for the market to participate in the allocation of resources.Enterprise reorganization is born with the rapid development of market economy,which also plays a very important role in the development and improvement of market economy.The continuous advancement of enterprise reform and the rapid development of private enterprises have promoted the further development of enterprise restructuring in China.The continuous expansion of the scale of enterprise restructuring makes the form of restructuring more diversified.Although taxes are not usually a decisive factor in any restructuring,the impact of taxes must be taken into account in any restructuring.In the process of enterprise restructuring,a series of economic behavior must pay enterprise income tax,and it involves the enterprise income tax are often large,brings to the enterprise cost can't be ignored.Therefore,enterprise income tax,as an important factor in the total cost of reorganization,is very worthy of attention.This paper,based on the policies of the financial and taxation[2009]no.59 and the announcement of the state administration of taxation on no.4,2010,combined with cases,studies the enterprise income tax taxation in the process of reorganization.Firstly,this paper introduces the writing background,writing significance,literature review at home and abroad,as well as the innovation points and research ideas of this paper.Secondly,the policies and regulations related to income tax in the enterprise restructuring after 2008 and the tax treatment under different restructuring methods have been sorted out.Thirdly,starting from a case,the differences in the tax treatment of income tax under different restructuring modes and different payment modes are analyzed and calculated emphatically.The last part is the conclusion of this paper,which mainly provides relevant Suggestions for enterprises' reorganization behaviors,and puts forward some Suggestions for improving the income tax policy in enterprise reorganization. |
