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在当前经济危机形势下,企业并购活动日趋活跃。2009年4月20日,财政部、国家税务总局出台财税[2009]59号和财税[2009]60号文,明确了国家对企业清算和重组的税收政策,这将加快企业并购重组的步伐,对经济影响意义深远。本刊邀请国家税务总局参与该办法制定的同志就《办法》的宗旨、企业重组的分类以及操作上的变化进行详细解读。
In the current economic crisis, mergers and acquisitions are increasingly active. On April 20, 2009, the Ministry of Finance and the State Administration of Taxation issued Cai Shui [2009] No. 59 and Cai Shui [2009] No. 60 Document, which clarified the state’s taxation policy on liquidation and restructuring of enterprises. This will speed up the pace of mergers and acquisitions and reorganizations of enterprises, Implications for the economy are far-reaching. The magazine invited the State Administration of Taxation to participate in the formulation of the approach comrades on the “measures” purpose, the classification of corporate restructuring and operational changes in detail.