对企业重组中无形资产配置所可能涉及的税务问题应有足够的重视和事先筹划,以控制税务风险对于企业内部重组或者在兼并过程中对被兼并业务的重组,法规环境特别是税法将在很大程度上具有重要影响。因其重组过程是对企业业务本身进行调整和改造的过程,往往伴随着资源和利润的重新调整。2008年新企业所得税法实施以后,国家税务总局陆续通 The tax issues that may be involved in the allocation of intangible assets in the business restructuring should be given sufficient attention and prior planning to control the tax risk For internal restructuring or mergers and acquisitions in the process of mergers and acquisitions reorganization, regulatory environment, especially the tax law will be very To a large extent, has an important impact. Because of its reorganization process is the process of business restructuring and transformation of the business itself, often accompanied by re-adjustment of resources and profits. After the implementation of the new Enterprise Income Tax Law in 2008, the State Administration of Taxation continued one after another