Legal analysis:
Enterprise reorganization refers to major changes in the legal structure or economic structure outside the daily business activities of enterprises, including changes in the legal form of enterprises, debt restructuring, equity acquisition, asset acquisition, merger and division, etc. Enterprise reorganization is divided into general tax treatment and special tax treatment.
Legal basis:
According to the provisions of Article 172 of the Company Law, the merger of companies can take the form of absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.
Article 173 of the Company Law stipulates that when a company is merged, the merging parties shall sign a merger agreement and prepare a balance sheet and a list of assets. The company shall notify the creditors within 10 days from the date of making the merger resolution and make an announcement in the newspaper within 30 days. Creditors may, within 30 days from the date of receiving the notice, or within 45 days from the date of announcement if they have not received the notice, require the company to pay off debts or provide corresponding guarantees.