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随着我国资本主义市场的逐步发展,企业合并以及企业收购成为企业资产重组的重要内容,同时也是促进企业资本优化发展的有效途径。通过企业资产的重组,能够促进企业间的强强联合或者兼并发展,进而实现资源共享以及优势互补,使企业变得更有社会竞争力。然而资产重组就会带来更大的成本消耗,这一不得不考虑的因素也逐渐被人们所关注,对资产重组行为采取税收筹划成为人们研究的新领域。故本文将对资产重组及税收筹划过程中存在的风险进行分析,并针对这些风险提出应对措施,以期能够促进我国企业资产重组的发展。
With the gradual development of China’s capitalist market, corporate mergers and corporate acquisitions have become an important part of corporate asset restructuring, and it is also an effective way to promote the optimal development of corporate capital. Through the reorganization of corporate assets, it is possible to promote strong alliances or mergers and developments among enterprises, thereby achieving resource sharing and complementing each other’s strengths, so that enterprises become more socially competitive. However, the reorganization of assets will bring greater cost. This factor that has to be taken into consideration is gradually being paid attention to by people. Tax planning for asset restructuring has become a new area of research. Therefore, this article will analyze the risks in the process of asset restructuring and tax planning, and propose countermeasures against these risks in order to promote the development of corporate asset restructuring in China.