Research On Tax Planning In The Corporate Reorganization And Integration Period

With the advancement of marketization of China’s economy, our country enterpriserestructuring emerging out of the market mechanism, enterprise restructuring vigorouslypromoted the optimized allocation of capital market, and strengthen the competitiveness ofthe enterprises to participate in the international market in the new economy growingsituation, the reorganization of the enterprise tax planning problem is more and morewidely attention this article is based on state enterprise restructuring of enterprise incometax policy, in order to realize the publicans and win-win development of both sides as thegoal, further study of the corporate restructuring integration phase of the tax planningtheory and method.Based on the study of the development of corporate restructuring strategic value, on thebasis of defining the concept of corporate restructuring and reorganization behaviorclassification; Present situation of the tax planning domain and the existing policyinterpretation team construction and risk prediction and so on main question the reasoncarried on the thorough analysis, put forward the improvement measures to promote thedevelopment of tax planning; Guided by the related tax policy, tax planning theory, putsforward the basic principles of corporate tax planning; Combining corporate restructuringmode and development target of tax treatment methods are classified, gives the general taxtreatment and the division of property tax treatment standards; Tax planning design methodis proposed and the process; For a particular restructuring enterprises to carry out the taxplanning, to distinguish the asset purchase equity acquisition of enterprise merger andreorganization model established tax policy.The proposed tax planning methods evaluation method and tax planning case, the taxplanning of enterprise restructuring integration scheme formulation has important guidingsignificance.