企业分立,一方面有利于发挥生产专业化、职能化的优势,促进企业管理效率、生产率的提高;另一方面,运用企业分立的手段可以有效地进行税收筹划,使分立后的各新企业所纳税总额小于原企业所纳税总额,从而达到在总体上减轻企业税收负担的目的。企业分立后,原来的生产经营仍然得以延 On the one hand, it is conducive to giving play to the advantages of specialization and functionalization of production so as to promote the efficiency and productivity of enterprise management; on the other hand, the use of separate means of enterprises can effectively carry out tax planning so that all newly established enterprises The total amount of tax paid is less than the total amount of tax paid by the original enterprise so as to achieve the purpose of alleviating the tax burden of the enterprise as a whole. After the separation of enterprises, the original production and management still can be extended