Second, we should also consider the tax management of the two newly established companies, including tax-related business matters, relevant requirements and risks in the process of company split.
Therefore, there should be strict process planning, the splitting of accounts should be based on the company's resolutions and decisions, and a special audit or evaluation report should be issued according to the substantive content of the splitting, so as to be clear at a glance.
On this basis, re-establish accounts for their respective accounting contents to form reports, record new transactions and other contents in the process of splitting, and form necessary accounting adjustments.
Extended data:
Specific procedures:
The letter of intent is signed, approved by the board of directors of the parent company, approved by the government department (if there are relevant provisions in the law due to the specific needs of the industry), and the two companies negotiate to form an acquisition resolution, statement (telling employees, customers and stakeholders) and approval (approving the assets to be acquired and how many real estate and movable property there are).
Special shareholders' meeting (the company needs to vote at the shareholders' meeting, and the acquisition is a major issue), reorganization of the board of directors (the company reorganizes itself), registration (the business license of the enterprise needs to be changed and registered, etc.). ), and reorganization (the workflow of the company personnel in the future).
The premise of purchasing shares of a limited company is that some shareholders are willing to sell shares and get the consent of other shareholders. After the signing of the share purchase agreement, the articles of association shall be amended.