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随着我国改革开放的步伐加快,具有中国特色的社会主义市场不断地完善与发展。企业重组在我国逐渐的形成了一种潮流的趋势,自从上个世纪八十年代我国实行了改革开放政策,社会主义市场机制不断完善以后,我国发生的企业重组、重组高达两万多起,平均每年就会有两千多家企业重组,并且呈现着逐年上升的趋势,自从我国打开了市场以后越来越多的外商都看到了我国市场需求的不断增长的特点,越来越多的外商都直接投资并购了我国的企业。但是,由于我国的企业重组控制的相关法律尚未成熟,企业在重组控制管理方面存在着矛盾。本文就针对企业重组会计以及税务问题进行探讨。
With the acceleration of China’s reform and opening up, the socialist market with Chinese characteristics is constantly being perfected and developed. Since the reform and opening up policy was implemented in our country in the 1980s and the socialist market mechanism has been continuously improved, the reorganization and reorganization of enterprises in our country took place over 20,000, with an average of More than 2,000 enterprises will be reorganized each year and the rate of increase year by year has been on the rise. Since the opening of the market in our country, more and more foreign investors have seen the ever-increasing demand of China’s market. More and more foreign businessmen Direct investment in the acquisition of China’s enterprises. However, due to the fact that the relevant law of corporate restructuring control in our country is not yet mature, there are contradictions in the control of restructuring and control of enterprises. This article focuses on corporate restructuring accounting and tax issues.