论文部分内容阅读
企业在日常经营过程中由于战略规划调整、储备优质资源等原因需要购买另一家企业的实质性资产或转让本企业的实质性资产,那么企业会选择什么方法达到其收购或转让实质性资产的目的呢?在实质性资产交易中通会涉及土地、房屋的交易,如果选择用直接购买的方法会产生营业税、土地增值税等,一般不会被企业采用。
In the ordinary course of business, enterprises need to purchase the substantive assets of another enterprise or transfer the substantive assets of the enterprise due to the adjustment of strategic planning and reserve of high-quality resources, and so on, and then the enterprise will choose the method for the purpose of acquiring or transferring the substantive assets In the substantive asset transactions will involve the land, housing transactions, if you choose to use the direct purchase method will generate sales tax, land value-added tax, etc., are generally not used by the enterprise.