并購重組中的稅務(wù)案例合集-201709

1、公重號(hào)：dimiGG并購重組案例集錦2【中國稅務(wù)報(bào)】重組政策放寬納稅如何處理......................................................5【中國稅務(wù)報(bào)】企業(yè)重組業(yè)務(wù)的所得稅處理（下）.............................................8【中國稅務(wù)報(bào)】暫免征稅：掃清企業(yè)劃轉(zhuǎn)股權(quán)、資產(chǎn)稅收障礙..........................10【中國稅

2、務(wù)報(bào)】建議進(jìn)一步完善重組稅收政策..................................................15【中國稅務(wù)報(bào)】企業(yè)并購，防范稅務(wù)風(fēng)險(xiǎn)........................................................17【中國稅務(wù)報(bào)】企業(yè)重組問題多操作辦法將出臺(tái).............................................19【中國稅務(wù)報(bào)】審

3、慎選擇“特殊性稅務(wù)處理”避免重復(fù)納稅.............................23【中國稅務(wù)報(bào)】人為“制造”特殊重組隱含稅務(wù)風(fēng)險(xiǎn)........................................25【中國稅務(wù)報(bào)】六方證據(jù)證明重組具有合理商業(yè)目的........................................27【中國稅務(wù)報(bào)】特殊重組下資產(chǎn)收購的稅負(fù)測算....................

4、..........................28【中國稅務(wù)報(bào)】特殊重組也可能要繳稅............................................................31【中國稅務(wù)報(bào)】重組的稅收成本企業(yè)心里有底了.............................................33【中國稅務(wù)報(bào)】特殊重組需特殊處理稅法依據(jù)有待完善.....................

5、..............37第1部分重組政策適用及風(fēng)險(xiǎn)篇第2部分股權(quán)收購篇【中國稅務(wù)報(bào)】股權(quán)收購特殊重組業(yè)務(wù)的財(cái)稅處理...........................................35【中國稅務(wù)報(bào)】股權(quán)收購的稅務(wù)處理...............................................................38第3部分資產(chǎn)收購篇【中國稅務(wù)報(bào)】資產(chǎn)收購：非股權(quán)支付額不免稅...

6、...........................................40【中國稅務(wù)報(bào)】資產(chǎn)收購：特殊性稅務(wù)處理會(huì)否導(dǎo)致重復(fù)納稅..........................42【中國稅務(wù)報(bào)】非貨幣性資產(chǎn)投資與整體資產(chǎn)收購...........................................46【中國稅務(wù)報(bào)】資產(chǎn)收購，如何繳納所得稅..................................