企业重组是指企业在日常经营活动以外发生的法律结构或经济结构重大改变的交易。税法上所称的企业重组包括企业法律形式改变、债务重组、股权收购、资产收购、合并、分立等。本文拟从企业所得税角度出发,对这六种重组形式中的股权收购进行简要分析,并提出纳税筹划建议。 Enterprise reorganization refers to the legal business or the business transaction that has undergone significant changes in the economic structure. Reorganization of enterprises as mentioned in the tax law includes changes in the legal form of enterprises, debt restructuring, acquisition of shares, acquisition of assets, merger and division. This article intends to proceed from the perspective of corporate income tax, a brief analysis of these six forms of restructuring of the acquisition of shares and proposed tax planning recommendations.