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企业并购重组中的涉税问题是企业并购重组成败的关键因素之一,作为企业的财务人掌握国家关于企业并购重组的财税政策是一个合格财务人员的必然要求。本文全面的总结和梳理国家关于企业并购重组的财税政策,从股权收购、资产收购的角度向企业财务人员介绍企业并购重组过程中如何运用这些财政税务政策合理的进行纳税筹划,帮助企业合理合法的降低税负以及依法履行企业的纳税义务。
The tax-related issues in M & A and restructuring are one of the key factors in the success or failure of M & A and reorganization. As a financial officer in a corporation, it is a necessary requirement to grasp the state’s fiscal and taxation policies on mergers and acquisitions and reorganization of enterprises as a qualified financial officer. This paper comprehensively summarizes and sorts out the state’s fiscal and taxation policies on mergers and acquisitions of enterprises. From the perspective of equity acquisition and asset acquisition, it introduces enterprises’ financial personnel how to use these fiscal and tax policies to conduct tax planning in the process of corporate mergers and acquisitions and reorganization so as to help them reasonable and lawful Reduce the tax burden and fulfill the corporate tax obligations according to law.