摘要
随着我国市场经济体制的不断完善,企业间的并购重组业务有了较快发展,与企业重组业务相关的税收政策也陆续出台。本文指出目前基层税务机关在企业重组业务企业所得税政策执行中遇到的问题,并提出了相应的政策建议。
With the constant improving of market economy system, M＆A among enterprises grow quickly, and relevant tax policies concerning enterprise restructuring have been introduced in succession. This paper points out the existing problems that tax authori- ties in base level meet in the implementation of enter- prise income tax policies concerning enterprise restruc- turing and proposes relevant policy suggestions.
出处
《涉外税务》
北大核心
2012年第8期28-31,共4页
International Taxation In China
关键词
企业重组
企业所得税
税务风险
Enterprise restructuring Enterprise income tax Tax risk
