论文部分内容阅读
2016年7月国务院办公厅发布了《关于推动中央企业结构调整与重组的指导意见》(国办发〔2016〕56号),鼓励中央企业积极开展并购重组,提高产业集中度,推动质量品牌提升。实践中,企业重组的方式多种多样,如债务重组、股权收购、资产收购、合并、分立等,同一控制下的企业合并便是其中常见的一种。那么,同一控制下的合并企业如何正确弥补被合并企业的亏损,减少企业的涉税风险?《财政部国家税务总局关于企业重组业务企业所
In July 2016, the General Office of the State Council promulgated the Guiding Opinions on Promoting the Structural Adjustment and Reorganization of Central Enterprises (Guo Ban Fa [2016] No. 56), encouraging central SOEs to actively carry out mergers and acquisitions and reorganization, enhancing industrial concentration and promoting quality brands . In practice, there are many ways to reorganize an enterprise, such as debt restructuring, acquisition of shares, acquisition of assets, mergers and acquisitions, and mergers under common control. Then, the merger under the same control correctly how to make up for the losses of the merged enterprises and reduce the tax-related risks of the enterprises? Ministry of Finance State Administration of Taxation on Enterprise Restructuring Business Enterprises