摘要
产权重组是当前企业改革的重点,也是构成现代企业制度的重要途径。企业并购、企业分立或组织形式调整都是资源优化配置方式,不可避免地影响着产权关系,甚至还会打破原来的企业边界,实现资产的转移及产权结构的变化。而资产的转移和产权结构的变化,势必会对企业的税收负担和税收筹划战略产生深刻影响。
Mergers and acquisitions, enterprise separation or adjustment of organizational form inevitably affects the property relations, and even will break the original boundaries of the enterprises, and then will have a profound influence on the tax burden and tax planning strategies of the enterprises.
