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企业重组是企业集团在发展中做大做强的重要手段,也是企业应对市场竞争压力、提升自身核心竞争力、优化资源配置的重要方式。面对企业重组,企业管理者应当进一步明确相关的涉税处理流程,按照税收规定对同一控制下企业重组所涉及到的契税、土地增值税、企业所得税等相关税种进行合理处理,以此来加快企业并购重组步伐。本文围绕同一控制下企业重组的涉税处理,介绍了相关概念以及同一控制下企业重组所涉及到的税种,并就如何处理同一控制下企业重组的相关税种进行了分析。
Enterprise restructuring is an important means by which an enterprise group can become bigger and stronger in its development. It is also an important way for enterprises to cope with the pressure of market competition, enhance their core competitiveness and optimize the allocation of resources. In the face of corporate restructuring, business managers should further clarify the related tax-related processing procedures and speed up the processing of tax-related taxes such as deed tax, land appreciation tax and enterprise income tax under the same control in accordance with tax regulations M & A and restructuring of enterprises pace. This paper focuses on the tax-related treatment of corporate restructuring under the same control, introduces the related concepts and the types of taxes involved in the corporate restructuring under the same control, and analyzes how to handle the related taxes on corporate restructuring under the same control.