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经济的发展促使企业之间的竞争日趋激烈,为了增强自身的竞争能力,越来越多的企业采用整体资产转让等重组形式来整合、优化企业资源配置,从而提高企业的市场竞争力。而在企业重组决策中,税收是企业不可忽视的重要因素,尤其是企业重组中涉及的所得税问题。合理利用相关的税收优惠政策进行纳税筹划,降低重组中的税收成本,对企业的发展至关重要。
Economic development promotes fierce competition among enterprises. In order to enhance its own competitiveness, more and more enterprises adopt the reorganization form of overall asset transfer to integrate and optimize the allocation of enterprise resources so as to enhance the market competitiveness of enterprises. In the corporate restructuring decision, the tax is an important factor that enterprises can not be ignored, especially the corporate income tax issues involved in restructuring. Rational use of relevant tax incentives for tax planning, tax restructuring to reduce the cost of the development of enterprises is essential.