摘要
目前对企业重组业务中发生的承诺补偿款如何进行税务处理存在争议。本文通过一起案例综合评价各种观念,认为应借鉴在西方投资界已经比较成熟的估值调整机制来进行税收处理。
Presently there are some disputes con- cerning how to handle tax treatment of promised com- pensation in enterprise restructuring. This paper evalu- ates all sorts of concepts comprehensively by taking a case as an example and argues that valuation adjustment mechanism which is relatively mature in investment field in the Western countries shall be referred when handling tax treatment.
出处
《涉外税务》
北大核心
2012年第8期39-42,共4页
International Taxation In China
关键词
企业重组
估值调整机制
合同法
Enterprise restructuring Valuation ad- justment mechanism Contract law
