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随着我国经济的飞速发展和资本市场的逐步完善,企业重组作为资本运作的重要方式也日渐活跃于大众视野,而税收筹划则是企业重组中不可或缺的一环。近年来,国家不断出台鼓励企业重组的税收政策,因此本文对企业重组的涉税政策进行梳理,旨在对企业重组的税收筹划进行分析。
With the rapid economic development in our country and the gradual improvement of the capital market, corporate restructuring as an important means of capital operation is increasingly active in the public field of vision, and tax planning is an indispensable part of corporate restructuring. In recent years, the state has introduced tax policies encouraging enterprises to reorganize continuously. Therefore, this paper sorts the tax-related policies of corporate restructuring, and aims to analyze the tax planning of corporate restructuring.