The Research On Enterprise Income Tax In The Process Of Enterprise Reorganisation

With the advancement of enterprise reform,the rapid development of private enterprises and foreign investment gradually thorough,which greatly promoted the further development of our country enterprise reorganization,restructuring the number and size of the expanding at the same time,also tend to be more diversified and complicated,in the form of restructuring of the tax issues involved in the reorganization also brought the attention of the enterprise.Tax as must be taked account of the cost factors in the process of enterprise restructuring,not only affect the enterprise restructuring whether can go smoothly,but also for people on both sides of the restructuring of enterprises having the effect that cannot ignore the operation and development in the future.About corporate restructuring tax,enterprise income tax is the largest.And enterprise income tax calculation is complex,which involves more factors.To achieve reasonable and effective corporate restructuring behavior,the income tax planning is a research focus in the field of tax planning.Tax planning is not only beneficial to improve operational efficiency,but also improve the successful rate of corporate restructuring.Taking on the basis of the provisions of article 59,this paper mainly analyzes the assets reorganization,equity restructuring,absorbed and debt restructuring.The research content including: starting from the integrated case of design a corporate restructuring,first of all,analyze the choice of the ways of corporate restructuring;Secondly,in view of the above four restructuring mode,analyze enterprise income tax tax matters concreteiy and the corresponding tax treatment,mainly divided into special tax treatment and general tax treatment;Again,restructure a quantitative analysis of enterprise income taxt about he four kinds;Finally,based on considerations of corporate restructuring cost minimization,the paper also classify the restructuring costs related to other factors into consideration,so as to get better research conclusions.This article adopts the research methods of case analysis and comparative analysis,combining with the case of corporate restructuring,to research our country enterprise in four different ways of restructuring the enterprise income tax under the tax related issues.The main contribution of this paper is,on the basis of the predecessors,closely combining with the current corporate restructuring income tax policy,adding a more detailed analysis of different restructuring of enterprise income tax tax matters,andfurther on the quantitative analysis of income tax,to make the policy uesfully and better improve the correlation of the actual business operation.