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随着经济体制改革的不断深入,集团企业内的成员企业各种组织形式交替转换将成为常态,集团企业内的成员企业组织形式是实现集团企业战略目标的重要途径,成员企业的组织形式往往需要根据集团企业战略目标因时因利转制调整。成员企业发展不平衡时,分公司形式的成员企业能够取得零成本融资,税收上可以实现最低的纳税成本,有利于企业加强资源整合,提高发展质量效益。本文探讨子公司改制成分公司过程中涉税问题的处理,旨在寻求最低的税收改制成本。
With the continuous deepening of the economic reform, the transformation of the various organizational forms of the member enterprises in the group enterprises will become the norm. The form of the member enterprises in the group enterprises is an important way to realize the strategic goals of the group enterprises. The organizational forms of member enterprises often require According to the strategic objectives of the group business due to profit restructuring. When the member enterprises develop unevenly, the member enterprises in the form of branch companies can obtain zero-cost financing, and the tax can achieve the lowest tax cost, which helps enterprises to strengthen the integration of resources and improve the quality and efficiency of development. This article explores the tax-related issues in the process of restructuring subsidiary companies in order to seek the lowest tax reform costs.