A Study On The Income Tax Policy Of Enterprise Reorganization

With the rapid development of global economic integration and the further increase of Chinese reform and opening-up,as a special and important business activity,the activity and transaction amount of enterprise restructuring have shown relatively large-scale growth.There are two main functions of enterprise restructuring,one is to optimize the overall organizational structure of the enterprise,the other is to stimulate economic development,generally involving a large amount and a wide range,so enterprise restructuring plays an important role in the modern capital market.Enterprise restructuring does not belong to the general business activities of enterprises,but still belongs to the scope of transactions,involving the mutual transformation of assets,equity and cash,the content is complex and changeable,and the tax related issues have also become the focus of attention from all walks of life,especially the implementation of special tax treatment policies.The special tax treatment policy aims to reduce the current tax burden of restructuring enterprises and promote the healthy restructuring of enterprises.However,the imperfection of relevant policies and the potential risks in the actual operation of enterprises may make it difficult to achieve the expected effect of the policy,or even have a negative impact.In this context,based on the study of corporate restructuring income tax,this paper puts forward an innovative perspective to analyze the tax related issues of corporate restructuring from the perspective of special tax treatment.Compared with the overall case study of corporate income tax policy,this paper tends to use more detailed articles to further study the operation of special tax treatment and study the deficiencies of special tax treatment policy It is of great significance to improve the special tax treatment system of enterprise restructuring,reduce the tax risk of enterprise restructuring,and promote the fair and legal restructuring of enterprises.This paper mainly studies the tax related issues of corporate restructuring from the perspective of special tax treatment policies.Based on the relevant tax related policies,combined with the analysis of the motivation and impact of the application of special tax treatment policies in corporate practice,this paper studies the special tax treatment policies of corporate income tax in the process of corporate restructuring and puts forward relevant suggestions.First of all,through the collection of a variety of materials and reading of domestic and foreign literature,this paper clarifies thebackground and significance of the topic research,and outlines the framework of the main research ideas.Secondly,based on finance and taxation document No.59,this paper summarizes the enterprise restructuring and analyzes the reasons for the application of the special tax treatment policies from the enterprise level and tax authorities.Then,it summarizes the special tax treatment policies for enterprise restructuring,analyzes the general enterprise restructuring and the special enterprise restructuring,and summarizes the special tax treatment for enterprises The impact of reorganization is analyzed,and then the defects of current special tax treatment policies are studied from three aspects: reasonable business purpose,repeated taxation and tax related risks of applicable policies.Among them,the tax related risks of applicable policies are divided into substantive risks and procedural risks.Then combined with the case data of special tax treatment of company H's reorganization,different payment methods and applicable policies are adopted,As well as the comparative analysis of three different situations of tax related assets disposal in the later stage,so as to further elaborate the above issues.Finally,combined with the practical operation of enterprises and the analysis of existing policies,the paper puts forward three suggestions,which are clear judgment standard of "reasonable business purpose",reducing the impact of repeated taxation and properly reducing the tax risk of enterprises,so as to promote the improvement of special tax treatment policies and reduce the tax risk of enterprises.