The Tax Policy And Planning In Reorganization Of Enterprise

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.Generally, Tax planning in Reorganization of enterprise is methods for the company to probe into the effect of taxes imposed on the reorganized enterprise from the view of financial cost and make good choices so as to reduce the financial risk of implementation of this campaign.This paper is divided into six parts, briefly mentioned as followed:The first part is mainly to establish the basic structure of the paper, literature review, innovation and insufficient section.The second part presents theoretical basis of the tax planning, including summarize of the tax planning, driver analysis, research method and principles and basic techniques and analysis of taxes.The third part is about the assets reorganization of the tax rules.The fourth part presents the cases in order to explain the way of a company to make tax planning, and the problem and the advice of the paper.The fifth part presents our country assets restructuring and improvement of the status of tax planning strategiesThe sixth part is the conclusion.