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近几年随着中国经济的快速发展,设计企业的发展越来越快且规模越来越大,为了更好更快的发展,很多设计企业选择了分立。为了降低分立所增加的税务成本,企业在分立时应结合分立前后的相关业务事项及相关税收优惠政策进行税收策划。本文针对设计企业是在分立时把房产投资给其分立的子企业还是以出租形式提供给子公司的税务成本及其晒图部门分立出去的税务成本进行了简单分析。
In recent years, with the rapid development of China's economy, the development of design enterprises is getting faster and faster and larger and larger. For the sake of better and faster development, many design enterprises have chosen to be separated. In order to reduce the additional tax costs of the separation, the enterprises shall, when decoupling, formulate their tax plans in combination with relevant business matters before and after the division and relevant preferential tax policies. This paper simply analyzes whether a design firm invests its real estate in its separate subsidiaries or the tax costs it provides to its subsidiaries in the form of rentals and the tax costs of its spin-off department.