4.0.5

array (
)

'1529'

'32'

'{fenzhan}企业分立的税务处理及案例分析'

''

''

'{fenzhan}企业分立的税务处理及案例分析　　企业分立是指一个企业将其部分财产分离出去，形成两个或两个以上独立法人的法律行为。在企业分立过程中，涉及到多个税种和税收优惠政策的调整，因此需要对企业分立的税务处理进行分析和研究。　　一、企业分立的税务处理原则　　1.合并利润分配：企业分立后的新公司应当按照原企业的资产负债比例或者协商确定的比例，将未分配利润分配给股东。　　2.分割所得税：企业的分立'

'63'

'2'

'58lecaihui'

'9'

'/index.php?s=fenzhan&c=show&id=1529'

'0'

'0'

'58.100.98.177-46698'

'2024-01-05 11:22:32'

'2024-01-05 11:23:02'

'0'

'<p>{fenzhan}企业分立的税务处理及案例分析</p><p>　　企业分立是指一个企业将其部分财产分离出去，形成两个或两个以上独立法人的法律行为。在企业分立过程中，涉及到多个税种和税收优惠政策的调整，因此需要对企业分立的税务处理进行分析和研究。</p><p><img src="https://zimeitizhushou.oss-cn-hangzhou.aliyuncs.com/saas/upload/meixiaobang/20240104/565601a8-bb06-41d7-b1c5-7e6459c3da92.jpg" img-data="{&quot;format&quot;:&quot;jpeg&quot;,&quot;size&quot;:21316,&quot;height&quot;:235,&quot;width&quot;:500}" style="border-style: none; margin: 0px; padding: 0px; cursor: pointer; box-shadow: rgb(51, 51, 51) 0px 0px 5px; max-width: 100%; color: rgba(0, 0, 0, 0.65); font-family: -apple-system, BlinkMacSystemFont, &quot;Segoe UI&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;Helvetica Neue&quot;, Helvetica, Arial, sans-serif, &quot;Apple Color Emoji&quot;, &quot;Segoe UI Emoji&quot;, &quot;Segoe UI Symbol&quot;; font-size: 16px; width: 100%;"><br></p><p>　　一、企业分立的税务处理原则</p><p><br></p><p>　　1.合并利润分配：企业分立后的新公司应当按照原企业的资产负债比例或者协商确定的比例，将未分配利润分配给股东。</p><p><br></p><p>　　2.分割所得税：企业的分立涉及到的资产转让、股权转移等事项，需要进行相应的纳税申报和缴纳相关税款。</p><p><br></p><p>　　3.清算所得税：当企业发生清算时，需要按照规定计算并缴纳清算所得税。</p><p><br></p><p>　　二、企业分立的具体操作流程</p><p><br></p><p>　　1.企业提出分立申请：由企业向主管税务机关提交书面报告，说明分立的原因、目的以及拟定的方案等内容；</p><p><br></p><p>　　2.确定分立方式：根据企业实际情况选择不同的分立方式，如整体分立、部分分立等；</p><p><br></p><p>　　3.签订协议：与债权人、债务人以及其他利益相关方签署协议，明确各方的权利和义务；</p><p><br></p><p>　　4.办理工商变更登记手续：按照相关法律规定，完成工商注册的变更登记手续；</p><p><br></p><p>　　5.进行税务处理：按照相关规定进行纳税申报和缴纳税款。</p><p><br></p><p>　　三、企业分立的税务筹划方法</p><p><br></p><p>　　1.选择合适的合并形式：根据企业实际情况选择适当的合并模式，以达到降低税负的目的；</p><p><br></p><p>　　2.合理安排资产转让价格：通过合理的定价策略来减少资产的计税价值，从而降低企业的整体税负；</p><p><br></p><p>　　3.加强内部管理控制：加强企业内部的财务管理和会计核算，提高经营活动的透明度和合规性，减少税务风险的发生；</p><p><br></p><p>　　四、典型案例分析</p><p><br></p><p>　　某集团公司是一家大型制造企业，旗下拥有多家子公司。为了实现业务拓展和资源整合的目标，该集团计划将其中一家子公司的生产线剥离出来成立新公司。</p><p><br></p><p>　　在企业分立的过程中，该集团公司首先进行了整体分立的方案设计，即将整个生产线拆分成两家公司，分别承担原公司的生产线和研发部门。这样一来，不仅可以避免重复投资和资源的浪费，还可以降低企业的综合税率。同时，该集团还制定了详细的资产分割方案和债务偿还方案，确保了各方权益得到充分保障。经过一系列的准备工作之后，该集团的子公司顺利完成了分立工作并获得了新的法人资格。</p>'

'1704424952'

'1704424982'

''

''

array (
)

array (
)

array (
  'id' => '1528',
  'catid' => '32',
  'title' => '{fenzhan}劳务派遣许可证申请条件',
  'thumb' => '',
  'keywords' => '',
  'description' => '{fenzhan}劳务派遣许可证申请条件　　劳务派遣许可证申请条件主要包括以下几个方面：　　1.注册资本金不得少于人民币二百万元。　　2.有与开展业务相适应的固定的经营场所和设施。　　3.有符合法律、行政法规规定的劳务派遣管理制度。　　4.法律、行政法规规定的其他条件。　　此外，申请者还需要提供公司名称、经营范围、股东投资比例等相关信息，并提交营业执照、验资报告、办公设施设备清单、法定代表人身份证',
  'hits' => '128',
  'uid' => '2',
  'author' => '58lecaihui',
  'status' => '9',
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=show&id=1528#系统开启了相对路径模式，本地址是站外域名，不能转为相对路径（在关闭开发者模式后不显示这句话）',
  'link_id' => '0',
  'tableid' => '0',
  'inputip' => '58.100.98.177-46698',
  'inputtime' => '1704424925',
  'updatetime' => '1704424946',
  'displayorder' => '0',
  'fenzhan' => '',
)

array (
  'id' => '1530',
  'catid' => '32',
  'title' => '{fenzhan} 营业税及附加怎么算',
  'thumb' => '',
  'keywords' => '',
  'description' => '{fenzhan} 营业税及附加怎么算　　营业税及附加的计算公式为：当期应纳税额=营业税额×城建税税率×教育费附加税率×地方教育费税率。其中，营业税额是指纳税人提供应税劳务、转让无形资产或销售不动产时，按照营业额和规定的税率计算出来的税额。城建税、教育费附加和地方教育费附加是根据当期应纳税额和相应的税率计算出来的附加税费。　　具体来说，营业税的计算公式为：应纳税额=营业额×适用税率。其中，营业额是',
  'hits' => '43',
  'uid' => '2',
  'author' => '58lecaihui',
  'status' => '9',
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=show&id=1530#系统开启了相对路径模式，本地址是站外域名，不能转为相对路径（在关闭开发者模式后不显示这句话）',
  'link_id' => '0',
  'tableid' => '0',
  'inputip' => '58.100.98.177-46704',
  'inputtime' => '1704424987',
  'updatetime' => '1704425009',
  'displayorder' => '0',
  'fenzhan' => '',
)

'赤峰企业分立的税务处理及案例分析_【乐财汇】'

''

'赤峰企业分立的税务处理及案例分析　　企业分立是指一个企业将其部分财产分离出去，形成两个或两个以上独立法人的法律行为。在企业分立过程中，涉及到多个税种和税收优惠政策的调整，因此需要对企业分立的税务处理进行分析和研究。　　一、企业分立的税务处理原则　　1.合并利润分配：企业分立后的新公司应当按照原企业的资产负债比例或者协商确定的比例，将未分配利润分配给股东。　　2.分割所得税：企业的分立'

array (
  'id' => '32',
  'pid' => '5',
  'pids' => '0,5',
  'name' => '记账报税',
  'dirname' => 'jizhangbaoshui',
  'pdirname' => 'caiwubaike/',
  'child' => 0,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => 32,
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '32',
  ),
  'is_post' => 1,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=32',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

array (
  'id' => '5',
  'pid' => '0',
  'pids' => '0',
  'name' => '财务百科',
  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

1

array (
  'catid' => '32',
)

array (
  'id' => '5',
  'pid' => '0',
  'pids' => '0',
  'name' => '财务百科',
  'dirname' => 'caiwubaike',
  'pdirname' => '',
  'child' => 1,
  'disabled' => '0',
  'ismain' => 1,
  'childids' => '5,31,32,33,34,35,36',
  'thumb' => '',
  'show' => '1',
  'setting' => 
  array (
    'disabled' => '0',
    'linkurl' => '',
    'getchild' => '0',
    'notedit' => '0',
    'seo' => 
    array (
    ),
    'template' => 
    array (
      'pagesize' => '20',
      'mpagesize' => '20',
      'page' => '',
      'list' => 'list.html',
      'category' => 'category.html',
      'search' => 'search.html',
      'show' => 'show.html',
    ),
    'cat_field' => NULL,
    'module_field' => NULL,
    'html' => 1,
    'urlrule' => 0,
  ),
  'displayorder' => '0',
  'tid' => '1',
  'content' => '',
  'mid' => 'fenzhan',
  'pcatpost' => 0,
  'topid' => '5',
  'catids' => 
  array (
    0 => '5',
    1 => '31',
    2 => '32',
    3 => '33',
    4 => '34',
    5 => '35',
    6 => '36',
  ),
  'is_post' => 0,
  'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=5',
  'total' => '请使用count标签查询',
  'field' => 
  array (
  ),
)

array (
  31 => 
  array (
    'id' => '31',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '公司注册',
    'dirname' => 'gongsizhuce',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 31,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '31',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=31',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  32 => 
  array (
    'id' => '32',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '记账报税',
    'dirname' => 'jizhangbaoshui',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 32,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '32',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=32',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  33 => 
  array (
    'id' => '33',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务代理',
    'dirname' => 'caiwudaili',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 33,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '33',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=33',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  34 => 
  array (
    'id' => '34',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '常见问题',
    'dirname' => 'changjianwenti',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 34,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '34',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=34',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  35 => 
  array (
    'id' => '35',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '财务政策',
    'dirname' => 'caiwuzhengce',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 35,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '35',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=35',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
  36 => 
  array (
    'id' => '36',
    'pid' => '5',
    'pids' => '0,5',
    'name' => '最新资讯',
    'dirname' => 'zuixinzixun',
    'pdirname' => 'caiwubaike/',
    'child' => 0,
    'disabled' => '0',
    'ismain' => 1,
    'childids' => 36,
    'thumb' => '',
    'show' => '1',
    'setting' => 
    array (
      'disabled' => '0',
      'linkurl' => '',
      'getchild' => '0',
      'notedit' => '0',
      'seo' => 
      array (
      ),
      'template' => 
      array (
        'pagesize' => '20',
        'mpagesize' => '20',
        'page' => '',
        'list' => 'list.html',
        'category' => 'category.html',
        'search' => 'search.html',
        'show' => 'show.html',
      ),
      'cat_field' => NULL,
      'module_field' => NULL,
      'html' => 1,
      'urlrule' => 0,
    ),
    'displayorder' => '0',
    'tid' => '1',
    'content' => '',
    'mid' => 'fenzhan',
    'pcatpost' => 0,
    'topid' => '5',
    'catids' => 
    array (
      0 => '36',
    ),
    'is_post' => 1,
    'url' => 'http://www.58lecaihui.com/index.php?s=fenzhan&c=category&id=36',
    'total' => '请使用count标签查询',
    'field' => 
    array (
    ),
  ),
)

'/index.php?s=fenzhan&c=show&id=1529&page=[page]'

''

'http://chifeng.58lecaihui.com/index.php?c=show&id=1529'

array (
  'c' => 'show',
  'id' => '1529',
  's' => 'fenzhan',
)