论文部分内容阅读
随着经济的发展,越来越多的企业在成长过程中选择了并购的方式来实现规模扩张和利益最大化。企业的并购重组涉及的主体较多,因此包含的利益上的风险也比较大,其中税务风险就是并购过程中最主要的风险。本文首先对企业并购重组进行简单概述,进而详细分析企业并购重组中税务风险产生的主要原因,然后对企业并购重组中税务风险控制的具体内容进行探究,最后提出关于企业并购重组中税务风险控制的具体措施,给现代企业并购重组税务风险控制提供借鉴的意义。
With the development of economy, more and more enterprises choose the mode of M & A in the process of growth to realize the scale expansion and the maximization of profit. Mergers and acquisitions of enterprises involved in more subjects, so the risks involved in the relatively large, of which the tax risk is the most important risk in the M & A process. This article first briefly introduces the M & A and reorganization, and then analyzes the main causes of the tax risk in M & A, and then explores the specific content of the tax risk control in the M & A of the M & A and finally puts forward some suggestions on how to control the tax risk in M & A Specific measures to provide reference for the modern enterprise merger and reorganization of tax risk control.