摘要
在我国已建立市场经济体制和资本市场高速发展的今天,并购已成为企业优化资本,扩大规模,增强企业竞争力,实现企业经济效益最大化最有效的手段。文章的研究对象是并购企业,根据高级财务管理及企业税收筹划理论知识,重点研究企业并购中的税收筹划问题。文章以企业并购过程为主线,着重分析在并购各环节中的涉税问题,将税收筹划与企业并购过程相结合,系统的分析企业并购各环节的不同筹划方案,并以联想并购IBM为例对企业并购各环节的税收筹划策略加以佐证。最后,分析企业并购中的风险和防范,以更好地将税收筹划方法运用于企业并购中,使并购的税收理论更具有实际操作性。
Nowadays when domestic market economy system has been set up and capital market is highly de-veloped,merger and acquisition are the most effective methods to help enterprises optimize their capital,expand their scale,reinforce their competitive power,and realize the maximum benefits for them.This article studies mainly the M＆amp;A enterprises,with a focus on tax planning in the process of M＆amp;A,based on advanced financial management and tax planning fundamental knowledge.The article streams along the M＆amp;A process and mainly analyses the problems concerning the tax in each step.Different tax planning projects,major M＆amp;A processes, including the selection of the target,payment of the M＆amp;A,financing methods and accounting treatment after-wards will be studied,meanwhile tax planning and M＆amp;A process will be held together.Tax planning strategies will be illustrated in the end with the example of M＆amp;A of IBMby Lenovo.Finally,risks and preventions are ana-lyzed,where tax planning methods for enterprises M＆amp;A are applied in order to make it more practical in opera-tion.
出处
《贵州大学学报（社会科学版）》
2015年第3期95-102,共8页
Journal of Guizhou University(Social Sciences)
基金
国家社会科学重大招标项目"新时期中国民生保障体系建设研究"(10ZD&038)
博士后科学基金面上资助项目"民生保障指标体系的构建与评价研究:基于财政效率视角"(2013M542231)
湖北省教育厅人文社科项目"清洁发展目标下的湖北公共财政优化研究"(2012G419)
关键词
并购企业
并购
税收筹划
风险防范
merging and acquiring enterprises
merger and acquisition
tax planning
risk prevention
