A Study On Enterprise Income Tax In The Process Of Enterprise Reorganization

With the deepening of economic globalization and the vigorous development of China's market economy,corporate restructuring is becoming more and more active in China's capital market as an important way for modern enterprises to optimize production resources allocation,achieve business strategy and enhance competitiveness.In the process of making bigger and bigger businesses,many enterprises have realized the rapid expansion through the implementation of restructuring business,breaking through the limitations of self development,enhancing the overall efficiency of enterprises,pushing the national industrial structure optimization and upgrading,and promoting the growth of national economy.To standardize and optimize the reorganization of the enterprise market policy environment,China has successively promulgated the tax [2014] No.109 and the 2015 Announcement No.fortieth document,followed by the size and the number of domestic mergers and acquisitions market restructuring in 2015 to a record high,complete the number 2692,the disclosure of transactions involving an amount of more than 1 trillion and 40 billion yuan.The number and scale of corporate restructuring continue to increase,and its form is also diverse.Under different circumstances,the restructuring tax problem has been widely concerned by enterprises.As an unavoidable important factor in restructuring process,tax affects the total cost of restructuring business,and even determines the success of reorganization business.Among the many tax restructures,enterprise income tax accounts for the largest proportion,facing more problems and the most complicated to deal with.If an enterprise produces excessive income tax burden in the process of restructuring,and it can not be effectively deferred,it will increase the cost of restructuring,resulting in cash flow and affecting the normal production and operation activities of enterprises.Therefore,according to the current income tax policy and the actual operation of enterprises,it is very important to help enterprises choose the best restructuring plan so as to reduce the cost of restructuring.In this paper,the different ways of restructuring the enterprise income tax is the focus of the study,according to the relevant tax tax document No.[2009]59 and state bulletin 2015 Announcement No.forty-eighth,restructuring cases through the introduction of Q company under the control of a wholly owned subsidiary of A company H company merger,restructuring of enterprises in the acquisition of assets,equity acquisition and merger these three kinds of corporate income tax problems were analyzed.First introduces the definition,causes and classification of corporate restructuring,as well as possible tax categories and tax policy evolution,proposed research necessity for enterprises in the process of restructuring of enterprise income tax;then,analysis the general tax treatment and special tax treatment on our current corporate restructuring corporate income tax policy.And put forward the selection principle of tax treatment of enterprise income tax of enterprises restructuring;later,through the form of cases,designed four restructuring plan that meets the conditions for each merger and reorganization plan under the income tax cost of comprehensive comparison;finally,also discusses the other costs in the reorganization of the enterprise and the possible risk factors on enterprises in the merger and reorganization in the tax treatment issues put forward some suggestions,hoping to help enterprises in the processing of tax restructuring transactions provide a correct way of thinking.