With the development and change of the internal and external environment faced by enterprises, in order to enhance market competitiveness, enterprise mergers and divisions and other restructuring phenomena are more common, so how to operate enterprises at the lowest cost after the adjustment of organizational structure is the background of the development of enterprise restructuring tax planning. In addition to the general characteristics of tax planning, the tax planning of enterprise restructuring also has its particularity, which is mainly reflected in the following aspects:
The choice of enterprise restructuring method has a great impact on the tax burden. Enterprises can achieve corporate restructuring through division, merger or debt restructuring, each of which has different tax laws and tax burdens for enterprises. The legal premise and planning ideas selected in tax planning are also different, and the actual results achieved are also quite different. Therefore, it is necessary to carefully choose the way of corporate restructuring and formulate a corresponding planning plan for this.
The process of corporate restructuring may require different planning plans, which require a high degree of technical requirements. In order to achieve its strategic objectives, enterprises sometimes need to carry out multiple corporate restructurings, and enterprises may choose different restructuring methods at each stage of the restructuring process, that is, the restructured enterprises will have to bear different tax consequences.
The choice of transaction payment method and payment time in enterprise restructuring has a great impact on the income tax of both parties to the restructuring.
The tax burden incurred in the enterprise restructuring not only involves turnover tax but also income tax and other taxes, no matter which way the tax planning corresponding to the enterprise restructuring is to achieve the expected results, the premise must adhere to the following principles:
The principle of legality, acting in accordance with the law is the last word, and engaging in tax planning activities under the constraints of authority.
The principle of maximizing overall benefits, enterprises must start from the overall interests when designing and planning plans, pursue the maximization of overall benefits, integrate the tax burden impact of various taxes, and select the best tax plan that can make the overall tax burden the lowest through calculation and analysis, rather than betting on individual taxes on the gains and losses of enterprise benefits.