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te shu zhong zu zhong mu biao gong si gu dong shui shou dai yu ji xiang guan wen ti
Author(s): 
Pages: 51-55
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  重组业务特殊税务处理税收待遇;
Abstract: 财税59号文中企业重组业务的特殊性税务处理规定体现了国家对企业必要重组活动给予的鼓励,根据重组当事人的不同,其税收待遇也有所不同。本文结合财税59号文的规定对特殊重组业务中目标公司股东层面的税收待遇问题予以解析,并对其中有待进一步明确的地方提出个人看法。
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