基于国有企业同一控制下的特殊税务重组路径和方法

SPECIAL TAX RESTRUCTURING PATHS AND METHODS BASED ON THE SAME CONTROL OF STATE-OWNED ENTERPRISES

国有企业作为国民经济的支柱,伴随着国民经济发展取得了丰硕成果,但在不断发展壮大过程中也出现了企业法人户数多、法人链条长、管理层级多、管理效率低等问题。基于国有企业推动现代化治理体系建设的目标要求,结合国有企业推动压缩管理层级、减少法人户数改革的实际,通过论证国有企业同一控制下企业间采用特殊税务重组压减法人的路径和方法,为国有企业完成改革任务、降低运营管理成本、提高管理效率提供参考。

As the pillar of the national economy,state-owned enterprises have achieved fruitful results with the development of the national economy.However,in the process of continuous development and growth,there have also been problems such as a large number of corporate entities,a long legal person chain,multiple management levels,and low management efficiency.This article is based on the goal requirements of state-owned enterprises to promote the construction of a modern governance system,combined with the actual situation of state-owned enterprises promoting the reform of reducing management levels and the number of legal persons.By demonstrating the path and method of using special tax restructuring to reduce legal persons among enterprises under the same control of state-owned enterprises,it provides reference for state-owned enterprises to complete reform tasks,reduce operational management costs,and improve management efficiency.