为规范企业集团内部注销、合并重组管理,完善财产交接手续,加强企业整体税收筹划管理,最大限度节约纳税成本,笔者根据《公司法》、《企业会计准则》、《中华人民共和国企业所得税法》及其实施条例,以及国家相关税收法律、法规及规章制度等有关规定,并结合多年 In order to standardize the internal cancellation, merger and reorganization management of enterprise groups, improve the formalities of handing over of assets, strengthen overall tax planning and management of enterprises, and save the tax cost to the maximum extent, the author, on the basis of the Company Law, Accounting Standards for Business Enterprises and the Enterprise Income Tax Law of the People’s Republic of China, And its implementing regulations, as well as the relevant state tax laws, regulations and rules and regulations and other relevant provisions, combined with many years