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税务筹划是企业间吸收合并的一项至关重要的经济指标,影响合并后企业的经营效益和业务重组,合理的税务筹划可以充分利用税法为企业带来税务筹划空间,发挥企业合并中的节税效用,从而有效降低企业的合并成本。文章系统分析了合并企业选择、合并支付方式选择以及税务处理方式选择的税务筹划工作,并以案例的形式着重论述企业合并中特殊税务的处理方法,以期在实践中为吸收合并中的企业税务筹划提供理论依据和参考价值。
Tax planning is a vital economic indicator of mergers and acquisitions among enterprises, which will affect the operating efficiency and business restructuring of the post-merger enterprises. Reasonable tax planning can make full use of the tax law to bring tax planning space to enterprises, and play a part in the business combination Tax effect, so as to effectively reduce the cost of the merger of enterprises. The article systematically analyzes the tax planning of the choice of the merger enterprise, the choice of the merger payment method and the choice of the tax treatment method. In the form of case, this article emphatically discusses the special tax treatment in the business combination, in order to absorb the merger enterprise tax planning Provide theoretical basis and reference value.