Research On Taxation Of Corporate Income Tax In Corporate Reorganization

After the reform and opening up,whether it is a private enterprise or a foreign company,the reform and development of an enterprise cannot be separated from the reorganization.Therefore,the reorganization of enterprises has occupied an increasingly important position in the development and improvement of the market economy.In 2016,China ushered in the peak in the number and scale of corporate restructuring,and became the second largest M & A investment destination in the world,behind the United States.The rapid development of corporate reorganization has made the forms of corporate reorganization more diverse,and companies are paying more and more attention to tax-related issues in corporate reorganization.Generally speaking,the tax issue is not the decisive factor for corporate restructuring,but we cannot ignore the impact of taxation during corporate restructuring.Moreover,due to the large amount of corporate income tax generally involved in corporate restructuring,the impact on corporate costs cannot be ignored.Therefore,it is necessary to study the taxation of corporate income tax in the process of corporate reorganization.Based on this situation,under the guidance of Caishui [2009] No.59 and the State Administration of Taxation Announcement No.4 of 2010,this paper selects cases and analyzes the three restructuring processes of asset acquisition,equity acquisition and merger The taxation of corporate income tax in China,focusing on the calculation and calculation of general and special income tax tax treatment under different restructuring methods and different payment methods,and carrying out quantitative analysis;and from the perspective of minimizing the cost of corporate restructuring,reorganization Other cost factors are taken into account.Through research,this article focuses on how to choose different merger schemes and how to choose tax treatment methods in the process of enterprise reorganization,whether they meet and apply relevant tax laws,and even other tax-related costs that may be encountered under different schemes.In the conclusion,the countermeasures and suggestions for solving the problem are given from various perspectives such as tax policy formulation and rational choice of tax treatment methods by enterprises,hoping to provide some useful reference for enterprises to deal with tax issues arising from similar enterprise restructuring.