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随着中国经济的快速发展及企业间的竞争日益加剧,企业进行的并购业务不断增长。并购的成败取决于诸多因素,并购过程中所产生的税收成本更是直接影响并购成败的重要因素之一,基于此,本文采用理论与实务相结合的方法,分析中国企业并购中税收筹划发展过程以及有关理论,结合我国现有的税收法律法规,对企业并购过程中涉及税种进行筹划研究,最后通过综合案例的形式详细说明如何对企业并购进行税收筹划。
With the rapid development of China’s economy and the ever-increasing competition among enterprises, the M & A business of enterprises continues to grow. The success or failure of mergers and acquisitions depends on many factors. The tax cost incurred in the M & A process is one of the important factors that directly affect the success or failure of the mergers and acquisitions. Based on this, this article uses the combination of theory and practice to analyze the process of tax planning and development in Chinese M & And related theories, combined with the existing tax laws and regulations in our country, we study the planning of the taxes involved in the process of M & A, and finally elaborate how to plan the taxation of M & A through the comprehensive case.