论文部分内容阅读
随着经济全球化的加剧,各行业都加快了并购重组的步伐,企业并购重组案例层出不穷,并购重组涉及的会计与税务处理也越来越复杂,本文结合并购重组的类型及相关财税政策等进行分析探讨。一、企业并购重组的内涵企业并购重组是指企业之间或企业内部要素的流动和整合,通过改制、收购、转让、参控股等方式实现企业资源的优化配置。主要包括企业改制、资产收购、股权收购、合并、分立、债务重组
With the aggravation of economic globalization, all industries have accelerated the pace of mergers and acquisitions, corporate mergers and acquisitions case after another, mergers and acquisitions involved in the accounting and tax handling more and more complex, this article combines the type of mergers and acquisitions and related fiscal policies Analysis and discussion. I. Connotation of M & A M & A and restructuring refer to the flow and integration of internal and external factors between enterprises or enterprises, and the optimal allocation of enterprise resources through restructuring, acquisition, transfer and participation in shares control. Including the restructuring of enterprises, asset acquisitions, acquisitions of shares, mergers, divisions, debt restructuring