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第三节纳税管理六、企业重组纳税管理(一)企业重组纳税管理概述1、企业重组的含义使企业法律结构或经济结构重大改变的交易,包括企业法律形式改变、债务重组、股权收购、资产收购、合并和分立等,这些交易可以统称为企业重组。2、企业重组纳税管理从两方面入手:3、资产重组的两类税务处理方法财政部、国家税务总局联合发布的财税【2009】59号文件和现行的《企业所得税法》对资产重组规定了两类税务处理方法。(二)
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