随着经济的快速发展,我国企业资产重组业务频繁出现。由于税收政策的不断变化,企业以何种方式转让部分资产,值得研究。本文通过案例,对企业转让部分资产时选择不同方式所支付的税收成本进行比较,探讨企业转让资产的税收筹划思路。一、案例A总公司是国有控股公司,B With the rapid economic development, frequent reorganization of corporate assets in China appears. Due to the changing tax policy, how to transfer part of the assets of enterprises, it is worth studying. This article compares the tax costs paid by enterprises when choosing some ways to transfer some assets, and discusses the tax planning ideas for the transfer of assets by enterprises. First, the case A is a state-owned holding company, B