企业重组企业所得税政策研究

A Study on Income Tax Policies of Enterprise Restructuring

本文分析了我国企业重组企业所得税政策的现状和问题,在借鉴美国、英国、日本等发达国家企业重组所得税政策及管理经验的基础上,提出了完善我国企业重组企业所得税政策的几点设想。

This paper analyzes current status and existing problems of enterprise in- come tax policy concerning enterprise restructuring in China, and puts forward some sug- gestions on improving tax policies of enterprise income tax concerning enterprise restruc- turing after drawing upon experiences of some developed countries such as the USA, UK and Japan.