A Study On Taxation Issues In Corporate Restructuring Of Df Meng Ye Company

With economic development, China’s international influence is growing significantly, how to remain ahead in the fierce international competition to achieve enduring development process of China’s economic development is particularly important issue. Currently; more and more enterprises to implement corporate restructuring and mergers and acquisitions, through business cooperation and integration before trying to achieve efficient allocation of resources in the fierce competition, enhance their market competitiveness. Whether this kind of enterprise integration and development between the really powerful to enhance the strength of the merger and reorganization of enterprises in the process of financial and tax-related policies and regulations on how to regulate mergers and taxation issues are important contents of the current academic being studied as an important part of our economy and society, we should be through mergers and acquisitions of companies perform research to explore the financial and tax policies in force.East Manganese Inc. is a large company, Manganese industry leading enterprises. In order to expand the scale and the pursuit of profit Oriental Manganese Company B Company were mergers and acquisitions, but appeared in a variety of mergers and acquisitions during the question:is not formed in the process of restructuring the core competitiveness of enterprises, financial restructuring after the reorganization of no substantive progress situation of enterprises within the group after the merger and reorganization with the competition and the financial restructuring and business reorganization matching, the lack of systematic and so on. In this paper, the theory of corporate restructuring and tax-related issues as the theoretical basis for the study of oriental Manganese, in-depth analysis of the tax-related aspects of the reorganization process in the east, and Manganese problems associated with the purchase method and the equity method both treatment methods to solve fiscal restructuring that occurred during fiscal issues and on the East Manganese an illustrative example. This paper aims to corporate restructuring and taxation issues that appear to provide practical treatment options, hoping to improve the operational efficiency case.