A Discussion On Tax Issues Of Non-monetary Asset Investment Reorganizations

The rapid development of economy in a society often drives the adjustment and upgrading of industrial structure.The change of industrial structure has led to the reorganization and merger of thousands of enterprises.However,However,there are many ways of restructuring,non-monetary asset investment has attracted the attention of the management.Non-monetary assets investment refers to the enterprise assets other than monetary assets.It is including inventory,fixed assets,intangible assets,equity and non-holding to maturity bond investment.What's more,it usually means that the amount of currencies is not fixed or uncertain.The company use these assets to set up a new company,or increase capital,and other similar investments.China has always attached great importance to the non-monetary asset investment behavior between enterprises.Relevant departments also introduced a series of preferential tax policies.However,in the process of real enterprise restructuring,especially the behavior of non-monetary asset investment,the process of the tax is complicated.Even the same trade practices have different rules in different regions.This prevents the enterprise from making reasonable and effective strategic deployment.This paper mainly analyzes the theories and examples of non-monetary asset investment in domestic and foreign enterprises.It combines the actual situation of our country and the tax policy.It mainly describes a domestic real equity acquisition case--A company's non-monetary asset investment process.It aims to explore the tax and related policies involved in the transaction.Then,from the point of view of the whole group,it is discussed whether there will be a recurring issue of corporate income tax in the years after the completion of the asset purchase.Finally,the author uses the problem of this case as the guide.And then several key considerations have been raised for the senior management of company A.Finally,as far as possible,the author will give the rationalization suggestion for the enterprise management before the decision.