随着我国市场经济的不断发展,经济体制的不断深化改革,越来越多的上市公司面临重组的问题。企业重组中最重要的即为资产转让,其涉及较多国家税收政策,本文根据某企业的重组情况为案例,对企业重组的资产转让活动过程中所涉及的国家税收政策进行详细的阐述分析。 With the continuous development of the market economy in our country and the deepening reform of the economic system, more and more listed companies are faced with the problem of reorganization. The most important thing in the reorganization of an enterprise is the transfer of assets, which involves more taxation policies of the state. According to the reorganization of a certain enterprise, this paper analyzes and elaborates the state tax policies involved in the reorganization of assets.