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近年来,上市公司重大资产重组的案例日趋增多,而其过程中的税负成本成为影响成败的重要因素之一,本文以《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)为出发点,结合案例分析该文件对企业重组过程中所涉企业所得税的影响。
In recent years, there are more and more cases of major assets reorganization of listed companies, and the tax burden cost in the process becomes one of the important factors that affect the success or failure. Based on the Notice on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring (Cai Shui [2009] 59) as a starting point, combined with the case analysis of the corporate restructuring process in the impact of corporate income tax.