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qi ye zhong zu she shui ping gu wen ti yan jiu
Author(s): 
Pages: 64-66
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  企业重组税务处理资产评估;
Abstract: 税务处理、资产评估与企业重组的有机结合,能够使企业重组的运作在公开、公平、公正的原则下更具效益。国家近期对企业重组所得税处理的新规定,首次提出企业重组相关当事方企业在向税务机关报送资料时,须视情形提供资产评估报告。本文从分析4号公告和59号文入手,对企业重组涉税评估的重要意义、具体情形及注意事项等内容分别加以研究,以期为资产评估在企业重组税务处理中的应用提供参考。
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