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企业重组特殊性税务处理:结局与出路 被引量:2

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摘要 通过对特殊性税务处理规定的分析,发现特殊性税务处理偏离应有的结局,出现重组整体税负会增加或减少的现象。导致这一结局的原因在于特殊性税务处理的设计,存在重复递延或未递延的问题。对重组时暂未确认的所得或损失正确选定递延途径和方式,避免重复递延或未递延,是企业重组特殊性税务处理回归其应有结局的出路。
作者 周兰翔
出处 《湖南税务高等专科学校学报》 2016年第4期29-34,共6页 Journal of Hunan Taxation College
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