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    曲衍橋律師
    業務重組

    業務重組專題為您提供最新最全的業務重組,業務流程重組是什么,律師企業重組業務包括哪些相關法律知識,以及提供全國各地的業務重組律師在線為您提供相關的法律咨詢

    目錄

    • 1財政部 國家稅務總局關于企業重組業務企業所得稅處理若干問題的通知

      財政部國家稅務總局

      關于企業重組業務企業所得稅處理若干問題的通知

      財稅[2009]59號

      各省、自治區、直轄市、計劃單列市財政廳(局)、國家稅務局、地方稅務局,新疆生產建設兵團財務局:

      根據《中華人民共和國企業所得稅法》第二十條和《中華人民共和國企業所得稅法實施條例》(國務院令第512號)第七十五條規定,現就企業重組所涉及的企業所得稅具體處理問題通知如下:

      一、本通知所稱企業重組,是指企業在日常經營活動以外發生的法律結構或經濟結構重大改變的交易,包括企業法律形式改變、債務重組、股權收購、資產收購、合并、分立等。

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    • 2兼并重組律師:承辦公司企業改制業務內容

      兼并重組律師:承辦公司企業改制業務內容

      律師承辦公司企業改制業務包括但不限于下列范圍:1開展盡職調查,編制《盡職調查報告》;2協助產權持有單位或改制企業完成產權界定的工作,代理產權持有單位或改制企業處理產權方面的糾紛;3制作《改制方案》、《職工安置方案》,涉及產權轉讓的,制作《產權轉讓方案》;4編制各類規范性法律文書,參與談判,審核其他交易方提供的材料或法律文件;5依法對產權持有單位或改制企業報批的《改制方案》、《產權轉讓方案》出具《...

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    • 3業務流程重組是什么

      業務流程重組(Business Process Reengineering,BPR)是90年代由美國MIT教授邁克爾·哈默(MichaelHammer)和CSC管理顧問公司董事長錢皮(JamesChampy)提出的。

      按照BPR創始人美國哈佛大學博士Michael Hammer教授的定義,BPR是“追求業務流程變革的根本性和徹底性,希望取得成本、質量、服務和速度方面的顯著性改善”,后來經過了不同學者的補充、完善,

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    • 4幾種特殊債務重組業務的會計與稅務處理分析

      《企業會計準則一債務重組》(以下簡稱《準則》)與國家稅務總局第6號令《企業債務重組業務所得稅處理辦法》(以下簡稱《辦法》),分別對企業債務重組業務的會計與稅務處理作了規定,但是對于一些特殊債務重組業務,《準則》和《辦法》規定得不明確,或者沒有規定。本文通過具體示例,對幾種特殊債務重組業務的會計與稅務處理作一探討。

      一、債務人以存貨償債

      例1.甲公司欠乙公司貸款23.4萬元。第二年,經協商,乙公司同意甲公司以一批存貨償還債務,其賬面價值19萬元,公允價值20萬元,增值稅額3.4萬元。兩個公司都是一般納稅人,適用稅率17%,乙公司為該項債權已計提壞賬準備1萬元。重組過程中不考慮其他稅費。

      甲公司會計處理:

      借:應付賬款 23.4

      貸:庫存商品 19

      應交稅金一應交增值稅

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    • 5上市公司并購重組財務顧問業務管理辦法

      發布部門:中國證券監督管理委員會發布文號:中國證券監督管理委員會令第54號

      《上市公司并購重組財務顧問業務管理辦法》已經2007年7月10日中國證券監督管理委員會第211次主席辦公會議審議通過,現予公布,自2008年8月4日起施行。

      中國證券監督管理委員會主席:尚福林二○○八年六月三日

      上市公司并購重組財務顧問業務管理辦法

      第一章 總則

      第一條 為了規范證券公司、證券投資咨詢機構及其他財務顧問機構從事上市公司并購重組財務顧問業務活動,保護投資者的合法權益,促進上市公司規范運作,維護證券市場秩序,根據《證券法》和其他相關法律、行政法規

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    • 6律師企業重組業務包括哪些

      在企業重組中律師到底能為當事人做些什么?律師企業重組業務范圍有哪些?下文華律小編為大家整理了相關知識,歡迎閱讀。

      【業務簡介】

      旨在為破產企業、破產企業債權人、戰略投資人等提供更為系統的全方位的法律服務。破產重組部已經建立起完整的破產標準化文本和操作規程,并確立起一整套預防和應對法律風險和突發事件的預案系統,能夠勝任破產管理人或破產案件代理律師的各項職責。破產重組部針對不同的重組、并購和投資模式,制定了不同法律服務工作手冊,為客戶提供切實有效的解決方案。

      【業務范圍】

      擔任破產管理人

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    最近更新:2019-07-03
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