Analysis And Improvement Of Asset Restructuring The Enterprise Income Tax Policy

As China’s economic situation, the legal environment of change anddiversification of business development, China’s current assets restructuringactivities are very frequent, and involved a relatively large amount of the transaction,thereby causing the amount of tax on the reorganization of assets tax-relatedmatters.It can be said that tax issues have to consider the parties to the transaction inthe business of asset restructuring, reorganization and no cash flow, and face greatertax costs, the tax may become an important factor to impede the reorganization ofassets. And enterprise asset restructuring transactions related to public companieslisted in China and overseas capital markets, tax risk implicit in this reorganizationof assets breaks out, the consequences are pretty harsh on these public companies.Therefore, the tax cost management and tax risk management plays an important rolein the reorganization of assets, we need to discuss tax issues of the China’s currentreorganization of assets, while the most central of which was undoubtedly thereorganization of assets related to the corporate income tax issues.In reference to a large number of relevant literature, browse the announcementof a number of listed companies and combined their internship experience began inthe field of research. This article is divided into six parts, first part is to introduce thebackground and significance of domestic and international research status, analysisof the historical background, the meaning of the writing, but also to understand thecurrent status quo of domestic and foreign scholars in the field. The second part fromthe concept of asset restructuring and dynamic due to the analysis, the theoreticalanalysis of the basic reorganization of assets. The third part of the tax principle of thecorporate income tax from the reorganization of assets, processing rules, policiesextension of leather and other detailed analysis in terms of asset restructuringcorporate income tax. The fourth part of the current asset restructuring the corporateincome tax policy were analyzed and summarized. Part V, drawing on international mature experience and based on the analysis above, I have the solution to improvecountermeasures.