企业改制重组中的税收筹划（Tax planning in the process of enterprise restructuring）

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1、企业改制重组中的税收筹划（Taxplanningintheprocessofenterpriserestructuring）TaxplanningintheprocessofenterpriserestructuringTaxplanningintheprocessofenterpriserestructuring2008-12-2015:15:36Arestructuring,taxplanningconceptandsignificanceofrestructuringthetaxplanningreferstothescopeofthetaxlawrequirements,

2、bothfromtheperspectiveoftaxrestructuringrestructuringschemeforscientificandreasonableplan,asfaraspossibletoreducethecorporatetaxburden,soastoreducetherestructuringcosts,maximizetheoverallvalueoftheenterprise.Objective.Thetaxplanningofrestructuringandreorganizationhasthefollowingmeanings:(1)en

3、terprisesconductingrestructuringandrestructuringshallcarryouttaxplanninginaccordancewiththelaw,andtheycanenjoyallthebenefitsoftaxpolicies,reducethetaxburdenonenterprisesandincreasetheirowninterests.(2)accordingtothepreferentialtaxpolicyofthecountry,theenterprisehasconsideredthereformandreorga

4、nizationplan,andobjectivelyplayedtheroleoffasterandbetterimplementationofthenationaleconomicpolicy.(3)thetaxplanningofrestructuringandreorganizationcangreatlyimprovethelevelofenterprisetaxplanning,enhancethetaxawarenessofenterprisesandstrengthenthetaxlawconcept.(4)itcanstandardizethebehavioro

5、fenterpriserestructuringandreorganization,soastorealizethemaximizationofenterprisevalue.(5)itcanpromotethereformandperfectionofthenationaltaxlaw,andpromotetheadjustmentoftheindustrialstructureandtheoptimalallocationofresources.Two,thepossibilityofrestructuringtaxplanningApartoftherestructurin

6、gandrestructuringoccurredbecauseofthetaxminimizationopportunities.Taxfactorsaffectthemotivationandprocessofreorganization.Taxplanningofrestructuringandreorganizationisentirelypossibleinpractice.Firstofall,differentcorporatetaxdifferencesformdifferenttaxbenefits.Secondly,thedifferencebetweenth

7、eamountoftaxpaymentandthetaxpaymenttimeiscausedbydifferentwaysofcapitalcontribution.Theenterprisetaxrevenuecomesmainlyfromtwoaspects:oneisaccordingtothepreferentialtaxpoliciesofthestate,theamountoftaxdeductionorexemptionfromtaxpayers;twoisbas