近日,辖区内一家企业股东发生了重大变化,税务部门和其他相关单位参与了清算。意想不到的是,在清算报告上发现,该企业不但要缴纳处置资产环节流转税,而且还要缴纳所得税等相关税收。为此,笔者对资产重组涉及到的税务处理进行了归类梳理。一、流转税《国家税务总局关于纳税人资产重组有关增值税问题的公告》(国家税务 Recently, a major shareholder in the area of ​​business has undergone major changes, the tax department and other related units involved in the liquidation. Unexpectedly, in the liquidation report found that the company not only to pay the transfer of assets turnover tax, but also to pay income tax and other related taxes. Therefore, I classify the tax treatment involved in assets reorganization. I. Turnover tax "Notice of the State Administration of Taxation on Issues Concerning Value-added Tax Concerning the Reorganization of Taxpayers’ Assets (State Taxation