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《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)(以下简称“59号文”)发布后,关于企业重组的税收筹划、税务分析较为广泛,特别是对于股权收购中符合特殊性税务重组的股权支付有关所得税问题的讨论尤为深入。本文拟分别从自身股权支付、控股企业股权支付所涉及的所得税及有关账务处理进行分析。
After the release of the Notice on Certain Issues Concerning the Enterprise Income Tax Treatment of Enterprise Restructuring (Cai Shui [2009] No. 59) (hereinafter referred to as Circular 59), the tax planning and tax analysis on corporate restructuring is quite extensive. In particular, The discussion on the issue of income tax related to the equity payment in line with the special tax recombination in the share purchase is particularly in-depth. This article intends to analyze the income tax and the related accounting treatment involved in the payment of equity and the equity of the holding company respectively.