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随着社会主义市场经济的发展,越来越多公司、法人为谋求更大的发展、减少成本的运作、提高竞争力,或者因为经营不善,负债过多,被更大的企业收购、合并,那么,在合并的时候如何计算财产、负债和税收问题?《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税<2009>59号)(以下简称“财税59号文”)对企业合并的涉税事项进行了明确规范。本文针对财税59号文对企业合并的会计与涉税事项进行分析探讨,并提出对策建议。
With the development of the socialist market economy, more and more corporations and legal persons are seeking greater development, reducing the cost of operation and enhancing their competitiveness. They are also suffering from poor management, over-indebtedness, mergers and acquisitions by even larger enterprises, So, how to calculate the property, debt and tax issues when the merger? Ministry of Finance, the State Administration of Taxation on Enterprise Restructuring Business Enterprise Income Tax Treatment of Certain Issues Notice (Cai Shui <2009> 59) (hereinafter referred to as “Caishui 59 Text ”) on the business tax issues related to the merger has been clearly regulated. This article analyzes the accounting and tax-related matters of the enterprise mergers and acquisitions on the basis of Cai Shui 59 Document, and puts forward countermeasures and suggestions.