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jie ke shang shi she ji de qi ye suo de shui wen ti qian xi
Pages: 39-40
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  借壳上市企业所得税特殊性税务处理;
Abstract: 借壳上市是企业重组方式之一,其涉及的税务问题较多,国家税务总局也多次就企业重组出台相关政策,本文通过案例分析就借壳上市这种企业重组方式的企业所得税问题进行分析。
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