资产“划转”在企业重组中的税收政策解析与建议  

Analysis and Suggestions on Tax Policy of Assets"Transfer"in Enterprise Reorganization

作　　者：于秀丽[1] 常斐 伍洛 崔继荣 闫珺 刘元鹏 YU Xiu-li;CHANG Fei;WU Luo;CUI Ji-rong;YAN Jun;LIU Yuan-peng(China National Petroleum&Chemical Planning Institute,Beijing 100013,China)

机构地区：[1]石油和化学工业规划院,北京100013

出　　处：《化学工业》2024年第4期61-66,共6页Chemical Industry

摘　　要：简述了我国企业资产“划转”的意义、范围;对当前我国资产“划转”税收政策及存在问题,税务对资产“划转”效率的影响等进行了深入的分析;提出相关政策建议。The significance and range of assets transfer of enterprise in China are introduced.The current policies and problems in assets transfer,as well as the tax impacts on assets transfer efficiency in China are analyzed.The corresponding suggestions are derived.

关 键 词：企业重组 资产划转 税收优惠 资产评估 流转效率 研究及建议 

分 类 号：F810.42[经济管理—财政学]