摘要
合理的税务筹划不仅可以降低企业并购的成本 ,实现并购的最大效益 ,甚至可以影响企业并购后的兴衰存亡。企业并购的税务筹划包括 :选择并购目标企业环节的税务筹划 ;选择并购出资方式环节的税务筹划 ;选择并购所需资金融资方式环节的税务筹划 ;
A reasonable tax mobilization not only lowers the cost of the merger of corporation and realizes the maximum benefit of the merger of corporation but also influences its rise and fall after the merger of corporation.The tax mobilization of the merger of corporation includes the tax mobilization of choosing the link of its goal the one of the link of paying money,the one of the needed methods of financing;and the one of link of accounting methods.
出处
《税务与经济》
北大核心
2001年第5期27-28,共2页
Taxation and Economy
