A Case Study On The Taxation Problem Of The Restructuring Of B Pharmaceutical Factory

In recent years,in order to maintain and increase the value of state-owned capital and improve market competitiveness of stateowned enterprises,state-owned enterprises are constantly undergoing restructuring,transforming enterprises owned by the whole people into modern corporate models such as corporate systems.In the process of restructuring,not only the procedural issues of restructuring are involved,but also the expected cost of restructuring and better planning of the financial issues of the restructuring.Among them,special attention should be paid to taxation issues.Research on tax-related issues related to corporate restructuring can help restructuring enterprises to better maintain and increase the value of state-owned capital,and provide an important reference for enterprises to reduce tax costs.In this article,in order to clarify the way to solve the related tax problems,the relevant content and procedures of the state-owned enterprise restructuring are also introduced.On this basis,based on the already clear factual background,the relevant legal documents are compared to realize the analysis of the case and got the answer.The enterprise B in the case of this article is a national ownership enterprise.According to the needs of state-owned enterprise restructuring,the national ownership enterprise is transformed into a limited liability company.The restructuring of Enterprise B was a transfer of property rights through public bidding.At the same time,because it still belongs to the enterprise owned by the whole people before the transfer of property rights,from the perspective of the taxpayer,there are some vague phenomena in the application of tax reduction and exemption clauses,which have certain specialities.The case in this article is that the pharmaceutical company B is restructuring through the transfer of property rights.During the restructuring process,the transferor of the pharmaceutical company B(the university to which the pharmaceutical company belongs)and the transferee of the pharmaceutical company B(the consortium of L Group Co.,Ltd.)Payment of income tax,value added tax,land value added tax,deed tax and stamp tax.This article analyzes based on relevant legal documents and cases,and conducts research and draws conclusions on whether or not B can apply the relevant tax reduction and exemption clauses.Through the analysis of tax documents in this article,it will provide some help to the tax issues involved in the transfer of property rights of similar types of state-owned enterprises.