本文選題：重組業(yè)務(wù) + 特殊稅務(wù)處理�。� 參考：《財會月刊》2015年06期

【摘要】：企業(yè)重組業(yè)務(wù)稅制中股東利益連續(xù)規(guī)則是其享受稅收遞延待遇的一個基本要件,盡管財稅[2009]59號文對股東利益連續(xù)規(guī)則做出了較為詳盡的規(guī)定,但仍存在不合理或不明確的地方,本文根據(jù)特殊性稅務(wù)處理的經(jīng)濟實質(zhì)和對股東利益連續(xù)規(guī)則的要求,擬對財稅[2009]59號文中存在的問題進行分析并提出建議。
[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.
【作者單位】： 泉州中瑞稅務(wù)師事務(wù)所有限公司;
【分類號】：F271;F812.42
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本文編號：1943237