企业分立

论企业分立涉税事项计税依据的界定及其会计处理

On the Definition and Accounting Treatment of Tax Assessment Basis of Matters Concerning Enterprise Separation

这一规定有两方面含义：（1）劳动合同的权利义务随企业分立、合并等情况发生而依法概括转移；

This regulation has two meanings : ( 1 ) with enterprise separation and merger and other conditions , the labor contract 's rights and obligations will go through overall transfer ;

外资企业分立，合并或者其他重要事项变更，应当报审查批准机关批准，并向工商行政管理机关办理变更登记手续。

In the event of a separation , merger or other major change , an enterprise with foreign capital shall report to and seek approval from the authorities in charge of examination and approval , and register the change with the industry and Commerce Administration authorities .

目的为铁道部制定《中国铁路系统卫生机构与企业主体分立的实施方案》提供重要的科学依据。

Objective To provide some evidences for laying down a program regarding separating the health organization from the railway system in China .

企业法人分立、合并，它的权利和义务由变更后的法人享有和承担。

When an enterprise as legal person is divided or merged , its rights and obligations shall be enjoyed and assumed by the new legal person that results from the change .

第四十四条企业法人分立、合并或者有其他重要事项变更，应当向登记机关办理登记并公告。

Article 44 If an enterprise as legal person is divided or merged or undergoes any other important change , it shall register the change with the registration authority and publicly announce it .

合作企业合并、分立和变更组织形式；

Merger , split-up or change of organization from of the jv ;

现代企业两权分立的管理模式对我国矿产资源合理利用的启示

The Enlightenment of TWO-RIGHT separation management pattern to reasonable utilization of mineral resources

论公司债券与企业债券的分立

On Split of Corporation Bond and Enterprise Debt

本文作者受现代企业两权分立管理模式的启发，分析了我国矿产资源管理中存在问题，提出了三条政策建议。

Due to the enlightenment of two-right separation management pattern , the author explained the problems in mineral resources management and put forward three piece of advice .

我国对民航业的管制是全方位的，包括了市场进入、退出，航线经营权、航班时刻，企业合并、分立以及其他经营行为的管制。

The control is comprehensive , including market of entry and exit , the right to operate routes , flight times , corporate mergers , separation of powers and other business malpractices .

由于现有的政策性文件不能解决此项重组活动涉税业务的复杂问题，因此宜采取理论与实践相结合的方法对分立企业与被分立企业涉税事项的计税依据及其会计处理进行规范。

Because the existing policy-based documents can not solve the complex problems in tax-concerned business of reorganization , it is necessary to standardize tax assessment basis and accounting treatment of separating enterprises and being separated enterprises .

中国的跨国并购反垄断申报审查机制初步创立于1999年9月23日公布的《关于外商投资企业合并与分立的规定》。

Filing and examination procedures of anti-monopoly control on multinational merger and acquisition (" M & A ") in China are initially set up through the Regulations on the Merger or Division of Foreign-invested Enterprises promulgated on 23 September 1999 .

合营企业的合并、分立。

Merger or division of the joint venture .

企业投资者合并或者分立，其合并或分立后的承继者依法承继原投资者股权；

Inheritance of equities of the initial investor by a successor due to merge or split of investors in the enterprise .

企业重组而引起的劳动合同承继还包括企业的分立、合并。

Labor contract inheritance arising from enterprise reorganization also includes enterprise separation and merger .

企业部分改制为公司时，尤其需要正确识别企业的分立重组行为与企业转投资行为之间的差异，从而正确处理国有企业公司制改造后的债务承担问题。

When partially transferring , the differences between separation-reconstruction and investment transformation need to discern especially , thus the debt assumption will be dealt with correctly .

拆分企业是反垄断执法机构为恢复市场竞争而采取的一种制裁手段，它与民商法上的企业解散、分立，或是兼并、合并是不同的，是反垄断法特有的制裁手段。

The enterprise-splitting sanction is a sanction of splitting enterprises enforced by the anti-monopoly law agency for the recovery of the market competition . Distinguishing from division , discrete , merger or consolidation of the civil law , it is a specific sanction of anti-monopoly law .