企业重组税制中股东利益连续规则解析

发布时间：2018-05-27 18:05

  本文选题：重组业务 + 特殊税务处理　； 参考：《财会月刊》2015年06期

【摘要】：企业重组业务税制中股东利益连续规则是其享受税收递延待遇的一个基本要件,尽管财税[2009]59号文对股东利益连续规则做出了较为详尽的规定,但仍存在不合理或不明确的地方,本文根据特殊性税务处理的经济实质和对股东利益连续规则的要求,拟对财税[2009]59号文中存在的问题进行分析并提出建议。
[Abstract]:The continuous rules of shareholders' interests in the tax system of enterprise reorganization business is a basic element for them to enjoy the deferred treatment of tax. Although fiscal and taxation [2009] 59 has made more detailed provisions on the continuous rules of shareholders' interests, there are still unreasonable or unclear places. According to the economic essence of special tax treatment and the requirement of the continuous rule of shareholders' interests, this paper analyzes the problems existing in [2009] 59, and puts forward some suggestions.
【作者单位】： 泉州中瑞税务师事务所有限公司;
【分类号】：F271;F812.42
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本文编号：1943237