Two or more enterprises unite to establish a new company.
Step 2 merge
Two or more enterprises are merged, one of which retains its original name, and the other enterprises do not exist as legal entities.
3. Acquisition of acquired goods
An enterprise purchases all or part of its ownership by purchasing all or part of the assets of another enterprise.
4. Take over or receive
The original controlling shareholder of the company loses its controlling position because of the sale or transfer of its equity or because its shareholding is surpassed by others.
5. Bidding for purchase
An enterprise directly makes an offer to the shareholders of another enterprise to buy its shares in the enterprise, thus controlling the enterprise.
6. demoulding
A transaction in which an enterprise sells the assets of its subordinate departments to another enterprise.
Step 7 sell
Enterprises sell assets to other enterprises in order to obtain cash and securities transactions.
8. Separation
The company distributes all its shares in its subsidiaries to its shareholders in proportion, thus forming two independent companies with the same ownership structure.
9. bankruptcy.
Legal basis: Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Treatment of Enterprise Income Tax in Enterprise Reorganization. 1. The term "enterprise reorganization" as mentioned in this Notice refers to the transactions in which the legal structure or economic structure of an enterprise has undergone major changes outside its daily business activities, including changes in the legal form of the enterprise, debt restructuring, equity acquisition, asset acquisition, merger and division, etc.
(1) Changes in the legal form of an enterprise refer to simple changes in the registered name, domicile and organizational form of the enterprise, except for other types of reorganization that meet the requirements of this Notice.
(2) Debt restructuring refers to the matter that creditors make concessions to the debtor's debts according to their written agreements or court rulings when the debtor has financial difficulties.
(3) Equity purchase refers to a transaction in which an enterprise (hereinafter referred to as the acquired enterprise) purchases the equity of another enterprise (hereinafter referred to as the acquired enterprise) in order to control the acquired enterprise. The form of consideration paid by the acquisition enterprise includes equity payment, non-equity payment or a combination of the two.
(4) Acquisition of assets refers to a transaction in which an enterprise (hereinafter referred to as the transferee) purchases the substantial operating assets of another enterprise (hereinafter referred to as the transferor). The form of consideration paid by the transferee enterprise includes equity payment, non-equity payment or a combination of the two.
(5) Merger means that one or more enterprises (hereinafter referred to as the merged enterprise) transfer all their assets and liabilities to another existing or newly established enterprise (hereinafter referred to as the merged enterprise), and the shareholders of the merged enterprise exchange equity or non-equity payment for the merged enterprise to realize the legal merger of two or more enterprises.
(6) Separation means that an enterprise (hereinafter referred to as the separated enterprise) transfers part or all of its assets to an existing or newly established enterprise (hereinafter referred to as the separated enterprise), and the shareholders of the separated enterprise pay equity or non-equity in exchange to realize the legal separation of the enterprise.