Corporate Restructuring Of Taxplanning Issues

In recent years, China has established the status of economy giant step by step, for one aspect, the establishment of the status is benefited from the big and strong of the state-owned business; for the other, it is further benefited from the booming development of the private economy. No matter the state-owned business or the private economy, to strengthen the development not only depends on supernormal development of the production and improvement of management but also the merger and restructuring among the enterprises, and finally achieve the survival of the fittest or win-win partnership. Tax policy plays an important role in business restructuring. The choice and application of the tax policy in business restructuring will be an important issue considering the restructuring program of the enterprise. Tax planning aiming at tax-saving will be the only choice of the enterprise.Corporate restructuring is to business people, financial, and material factors of production through operational restructuring, financial restructuring and organizational restructuring and other means to optimize the combination of strategy-oriented process. Reorganization of the government through various forms of behavior have been engaged in guidance and policy support, including tax policy that is the most important one of the most direct means, to meet the conditions of the corporate restructuring of tax concessions, such as aspects of the turnover tax Reduction in income tax for tax relief or delay, which reflects the behavior of corporate restructuring government encouragement and support.Good taxplanning can make tax-free reorganization or restructuring enterprises in the deferred tax liability for legal and valid in order to save valuable cash flow.Based on the point of view of tax policy and tax planning, combining theory law and practice closely, this article analyses the tax-policy related to the business restructuring on the base of research of business restructuring and tax planning so that it will lead enterprises to considering tax reduction into all links of business restructuring to obtain maximum economic interest through lessening the tax incidence in business restructuring to the greatest extent. Meanwhile, it attempts to supply the tax planning of the business restructuring with mentality and methods, and leads enterprises to renew concepts, and keeps up with the guidance of the national tax.The innovations of this article are that the tax planning varies with the changes of tax policy, the theories and practice of tax planning is closely related, the scheme of tax planning is practical, and the changes of the scheme of tax planning are made in accordance with tax policy, so that it avoids to be too theoretic and fantastic.