Study Of Corporate Restructuring Of The Accounting And Tax Issues

Reorganization of enterprise is one of economic instruments by which all available resources owned by the enterprise would be reorganized with the means of changing property right under the principal of economy and administration and national laws so that all resources of the company can be optimized.At the present there are still different ideas about many accounting issues concerning on the reorganization of enterprise, although the new in 2006 has regulated the accounting management measures on reorganization of accounting and some related issues. Also, China's research on the accounting problems of enterprise M&A has been behind the practical requirements. As a result, it is necessary and urgent to do research on the accounting issues of the reorganization of enterprise, and to establish some related accounting rules.The reorganization of enterprise can make the resources be optimized, however, during the specific process of the reorganization, transferring of property, debt or the right of owners will occur, which concerns on the accounting planning and the tax planning. Then two kinds of taxes appear: First is the circulation tax in the property transference. Second is the income tax by the transference of the property right. Because during the process of reorganization the enterprises deduce its tax within the allowance of the Tax Law---that is to deduce the cost of the enterprise, Tax planning in Reorganization of enterprise becomes a main issue that should be considered carefully in the reorganization of enterpriseFor reorganization does not develop very fast and regulations on accounting, tax and laws are not mature, also for the lacking of detailed regulations, this paper presents my own points through the basic principles of accounting and laws.This paper is divided into five parts, briefly mentioned as followed: The first part is to analyses the forms and motives of reorganization of enterprise through the basic theories of reorganization of enterprise. It is mainly to analyses the researches on accounting problems and tax problems in the process of China's reorganization of enterprise.The second part is to research accounting problems and tax problems in the process of reorganization of enterprise, which aims at existing property. It is mainly to research the practical ways without money and Tax planning ways during reorganization of enterprise.The third part is about the differences between the old and new for there are some changes in new published in 2006.Also,it is about the changes that are brought about by the new one.The fourth part is the accounting problems and tax problems in reorganization of the company's stock, with detailed examples.The fifth part is to divide the reorganization of enterprise into accounting problems and tax problems in spin-off and ect.The paper got its name for accounting problems and tax problems appear ta the same time in reorganization of enterprise. Also, this paper pays attention to both comparison and combination of accounting planning and tax planning.