摘要:企业资产重组是企业优化生产资源、提高经营效益的过程。在市场经济条件下，如何谋求竞争以获得可持续发展已成为众多企业的首要战略目标。而随着我国经济体制改革和企业制度改革的不断深入，企业资产重组越来越受到人们的重视，也越来越发挥着不可替代的作用。

　　　近年来，国家和地方政府为了鼓励企业间重组、兼并等以盘活企业资产，出台了一系列税收优惠政策。这些政策的出台为企业政策重组中的税收筹划提供了大量有利条件。企业依据这些优惠政策并结合其发展趋势，统筹安排涉税的资产重组活动，选取最优的税务决策方案，以谋取企业资产重组最大税后收益，达到节约纳税额、降低企业资产重组风险的目的。

关键词：资产重组； 税收筹划； 优惠政策

Abstract:Enterprise Assets optimize production resources of enterprises, improve the operating efficiency of the process . Under conditions of market economy, how to seek competition for sustainable development has become the primary strategic goal of many enterprises. With China's economic reform and the deepening of enterprise reform, Enterprise Assets more and more attention, more and play an irreplaceable role.

　　　In recent years, State and local governments to encourage enterprises reorganization, merger and so on , to make an inventory of corporate assets, issued a series of tax incentives. The introduction of these policies for the reorganization of corporate policy to provide tax planning in a large number of favorable conditions. Preferential policies for enterprises based on these trends combined with its development, overall arrangements for the assets of tax-related restructuring activities, select program optimal tax policy. To obtain the maximum after-tax proceeds of asset reorganization to achieve tax savings amount, and reduce the risk of the purpose of the reorganization of assets.

Keywords：Asset restructuring； Tax planning； Preferential policies