Study On The Effect Of Tax Environmental Changes On The Behavior Of Business Reorganization

With the rapid development of market economy in China, it has gradually appeared briskly restructuring market based on the background of upgrading of an industrial structure. In order to regulate the enterprise income tax in the restructuring activities, the enterprise income tax law and its enforcement regulation have begun to take effect on January 1st,2008. Afterwards, the notice of how to deal with the enterprise income tax in the business reorganization announced by the national tax bureau in April,2009 has entered into force. What's more, on January 1st,2010, it implemented the regulation of enterprise income tax in business reorganization. All the three latest files form our intact legal system in dealing with enterprise income tax in business reorganization and compose the new tax environment in business reorganization.The paper will unscramble the above three files and analyze the new tax environment's effect on the business reorganization based on some cases of assets acquisition. If the intention of business reorganization is unchanged, it will affect the decision of business reorganization under the new tax environment, and the company will reconsider the methods of payment and pay more attention to the risk of tax planning.From the aspect of the company, the paper will analyze the factors of choices of the restructuring behavior. It is expected that the companies will adjust to the new tax environment and give some guidance for the tax risk during the process of business reorganization.