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企业改制重组是企业加强资源整合、提高竞争力的有效措施,也是国家化解产能过剩矛盾、调整优化产业结构的重要途径。近年来,中央不断强调要充分发挥企业在改制重组中的主体作用,研究完善企业改制重组的涉税问题。其中,《财政部国家税务总局关于企业改制重组有关土地增值税政策的通知》(财税〔2015〕5号,以下简称“5号文”)是继《财政部国家税务总局关于促进企业重组有关企业所得税处理问题的通知》(财税〔2014〕109号,以下简称“109号文”)、
Restructuring and reorganization of enterprises is an effective measure for enterprises to consolidate resources and improve competitiveness. It is also an important way for the state to resolve the contradiction of overcapacity and adjust and optimize the industrial structure. In recent years, the Central Government has continuously stressed the need to give full play to the main role of enterprises in restructuring and reorganization and to study and improve the tax-related issues concerning the restructuring and reorganization of enterprises. Among them, the Notice of the Ministry of Finance and the State Administration of Taxation on the Enterprise Value-added Tax Reform on Enterprise Restructuring and Restructuring (Cai Shui [2015] No. 5, hereinafter referred to as the “Circular No. 5”) is the “State Administration of Taxation of the Ministry of Finance on Promoting Enterprise Restructuring Notice on the Administration of Enterprise Income Tax ”(Cai Shui [2014] No. 109, hereinafter referred to as“ No. 109 ”),