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随着社会主义市场经济的蓬勃发展,经济活动中诸如改变企业法律形式、股权收购、资产收购、合并、分立等重组行为层出不穷。国家也从税收政策上给予重组行为一系列的优惠支持。灵活运用不同类型的重组行为,选择适合企业发展和税收导向的重组方式,可以为企业减轻税负,节约现金流。本文分析资产处置在不同操作方式下的税负水平,介绍了分立方式在资产处置中的应用,并提出了在应用时需要注意的一些问题。
With the vigorous development of the socialist market economy, there have been endless reorganizations in economic activities such as changing corporate legal forms, equity acquisitions, asset acquisitions, mergers, and divisions. The state also provides a series of preferential support for the restructuring activities from the tax policy. The flexible use of different types of reorganization behaviors and the selection of reorganization methods that are suitable for business development and taxation can reduce tax burdens and save cash flow for enterprises. This article analyzes the taxation level of asset disposal under different operation modes, introduces the application of the discrete mode in asset disposal, and puts forward some issues that need attention in application.