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当前,随着我国市场经济改革的日益深化和经济结构调整步伐的加快,企业重组并购业务日渐增多,在这一过程中,重组业务的涉税问题是企业在重组前必须考虑的主要问题。如何正确理解和掌握《财政部国家税务总局关于企业重组业务企业所得税处理若干问题的通知》(财税[2009]59号,以下称财税59号文)和《企业重组业务企业所得税管理办法》(国家税务总局公告2010年第4号)文件精神,对企业准确适用税法,做好财务处理和税务规划,减少企业税务风险,降低企业税收成本,具有非常重要的现实意义。本文试以甲、乙企业为例,对分公司变更为子公司的未弥补亏损承继问题进行分析和探讨,以期有助于企业在重组改制活动中加强税务风险控制,实现利益最大化。
At present, with the deepening of the market economy reform in our country and the acceleration of economic restructuring, the business of restructuring and mergers and acquisitions has been on the increase. In this process, the tax-related issues of restructuring businesses are the major issues that enterprises must consider before restructuring. How to Correctly Understand and Understand “Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring Business” issued by the State Administration of Taxation of the Ministry of Finance (Cai Shui [2009] No. 59, hereinafter referred to as Cai Shui 59 Document) and the Administrative Measures on Enterprise Income Tax of Enterprise Restructuring (State Tax Notice No. 4 of 2010), the spirit of the document is of great practical significance to the accurate application of the tax law, the financial handling and tax planning, the reduction of corporate tax risk and the reduction of corporate tax costs. This paper tries to take A and B enterprises as an example to analyze and discuss the problem of unaccommodated losses of subsidiaries changed into subsidiaries, with a view to help enterprises to strengthen tax risk control and maximize benefits in restructuring and restructuring activities.