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当前市场竞争日趋激烈,为了达到降低管理成本,减小交易成本,构造大规模企业以及提升企业威望等目的,各类企业谋求或实行企业合并的案例越来越多。同时根据财税[2009]59号《关于企业重组业务企业所得税处理若干问题的通知》和国家税务总局公告[2010]第4号《企业重组业务企业所得税管理办法》的规定,其将企业合并分为一般性税务处理和特殊性税务处理,本文将以同一控制下的吸收合并为例,
In the current market, the competition is fiercer and fiercer. In order to reduce the management cost, reduce the transaction cost, construct the large-scale enterprise and enhance the prestige of the enterprise, various types of enterprises seek or implement the business combination more and more. At the same time, according to Cai Shui [2009] No. 59 Circular of the State Administration of Taxation on the Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring Operations and the Measures for the Administration of Enterprise Income Tax of Enterprise Restructuring Services No.4 of the State Administration of Taxation, No. 4 [2010] of the State Administration of Taxation, General tax treatment and special tax treatment, this article will take the merger under the same control as an example,