税法上关于企业特殊重组性税务处理规定体现了国家对企业必要重组活动所给予的政策支持,重组当事人身份不同其享受的税收待遇也不同。本文结合相关税收文件的规定,以常州星海电子有限公司为例,对特殊重组给企业发展带来的重大意义进行解析,旨在为更多的企业重组交易提供参考。 The Tax Law stipulates that the special tax treatment provisions of the enterprise embody the policy support given by the state to the necessary restructuring activities of the enterprises, and the tax treatment of different restructured parties is different. In this paper, the relevant tax documents, the provisions of Changzhou Xinghai Electronics Co., Ltd., for example, the special restructuring to the great significance of enterprise development analysis, aimed at more corporate restructuring transactions provide a reference.