Research On The Synergy Of Tax Policy Forenterprise Restructuring

At present,China’s economy is in a transitional period.The problem of excess capacity accumulated in the past economic development,extensive development of labor-intensive enterprises and inadequate innovation ability need to be solved urgently.Enterprise restructuring is an important way to improve industrial structure and optimize resource allocation.More and more enterprises regard restructuring as an important means to enhance industry competitiveness and implement strategic adjustment.Enterprise restructuring is a complex system engineering,tax factors run through the whole process of restructuring.However,at present,due to the imperfection of tax policy,the government and enterprises often come to bush in practice,which hinders the restructuring of enterprises.Therefore,in order to play a good role in promoting economic,the tax policies should be coordinated,so as to better serve the needs of enterprise restructuring.This paper combines normative research with case study.Chapter 1 combs the research results at home and abroad.Chapter 2 defines the concept of enterprise restructuring and synergy,and Chapter 3 combs the tax policy documents related to enterprise restructuring in China,and proceeds according to the purpose of each tax document.Classification.Chapter 4 analyses the lack of synergy in the tax policy of enterprise restructuring.Chapter 5 analyses the reasons for the lack of synergy in the tax policy of enterprise restructuring.Chapter 6 studies the case of Yaxia automobile listed by Zhonggong backdoor,to reflects the problems in the tax policy of enterprise restructuring due to the lack of synergy of the tax policy.Chapter 7 aims at the problem of tax policy inconsistency found in this paper,give some suggests from the government legislative level and specific tax operation level.Through this study,we find that in order to improve the synergy of tax policy of enterprise restructuring in China,first of all,from the government legislation level,we should unify the definitions of tax policies on related concepts of enterprise restructuring.It is better to set up a special department responsible for the formulation of tax policy of enterprise restructuring and the solution of related problems.Secondly,from the specific operational level,the tax preferential policies of individual income tax and corporate income tax should be coordinated.Then,we should pay attention to improving the tax policy of non-resident taxpayers.Finally,there should be a more standardized definition for "holding enterprise" in corporate income tax.