浅析企业资产重组中的税收筹划

税收筹划作为企业理财学的一个重要组成部分,应归属企业财务成本管理的范畴。近年,随着我国税收环境的日渐改善和纳税人依法纳税意识的增强,税收筹划已经进入很多企业的财务管理领域,一些专业税务代理机构也纷纷开展税收筹划业务。本文主要分析企业资产重组中的税收筹划问题,通过对这一领域中税收筹划工作开展的国内外比较,着重研究了企业在合并、分立、清算的资产重组业务中应采取何种措施进行税收筹划,以期达到降低税负,提高企业经营效益的目的。

On the Tax planning in Industrial Assets Restructuring

As an important component of financial management, tax planning belongs to the category of cost management. In recent years, with the improvement of revenue environment and the enhancement of tax-paying awareness,the tax planning has entered industrial financial management. Professional tax agencies have started to provide tax planning services. This article is intended for an analysis on tax planning in industrial assets restructuring. With a comparison of the tax planning practices in assets in foreign countries and in China, this article makes an in-depth research on the tax planning strategies in enterprise combination, separation and liquidation so as to reduce the tax burden on and promote the efficiency of enterprises.