论我国企业重组的税收政策

企业重组是企业为适应市场发展的要求 ,提高竞争能力 ,降低经营风险的经营决策行为。在未来的几年中 ,企业重组将成为我国经济生活中的一道亮丽的风景线。本文通过分析在现行税制下企业重组的税收政策 ,提出了完善现行税制及税收政策的建议。

Enterprise reshuffle is a management decision made by enterprises to acclimatize themselves to the market development, to improve their competitiveness and reduce management risks. It will become a brilliant view in China's economic life in the coming few years. With an analysis of the tax policy practiced during the enterprise reshuffle under China's current tax system, this thesis tables some proposals in regard to the current tax system and policy.