浅谈设计企业分立业务的税收策划

Discussion on Taxation Strategy for the Division of Designing Enterprises

近几年随着中国经济的快速发展,设计企业的发展越来越快且规模越来越大,为了更好更快的发展,很多设计企业选择了分立。为了降低分立所增加的税务成本,企业在分立时应结合分立前后的相关业务事项及相关税收优惠政策进行税收策划。本文针对设计企业是在分立时把房产投资给其分立的子企业还是以出租形式提供给子公司的税务成本及其晒图部门分立出去的税务成本进行了简单分析。

With the rapid economic growth of China in resent years, designing enterprises are undergoing fast and large-scaled development. In order to secure a sounder and faster development, more and more designing enterprises would choose to divide themselves. When facing division enterprises would strategize for their taxation, take into account related businesses and preferred taxation policies before and after the division, to minimize the extra tax costs resulted from the enterprise division. This paper mainly focuses on a simple analysis of the tax costs caused by the act of selling or renting the house property to a dividing subsidiary upon enterprise division and of the tax costs aroused by the division of a blueprinting department from the enterprise.