企业并购的所得税税务筹划毕业论文.docVIP

毕业论文 （20_ _届） 企业并购的所得税税务筹划 摘　　要 随着世界经济全球化的趋势，很多公司需要不断扩大规模、联合业务，来加强总体的竞争力，在市场上站稳脚跟。而企业并购是企业实现迅速扩大规模、增强实力的一个非常有效的手段。纵观整个并购过程，从选择并购企业到最后的业务整合，每一个重要环节都离不开税收问题。税收不可避免但可以筹划。成功的税务筹划方案可以降低企业的并购成本，对于在并购决策中达到预期财务目标起着举足轻重的作用。现今我国企业并购中的税务筹划是比较普遍的，但总体来说，并购中的税务筹划虽然具有较好的效果，但方法上还是不够成熟的。 本文针对目前我国企业并购中的不足，根据企业并购的程序，从并购对象的选择，并购支付方式的选择，并购融资方式的选择和并购会计处理方式的选择四个方面进行所得税税收筹划的阐述，并用荣盛控股有限公司为例对上述方法进行详细的论述。旨在为企业在并购活动中合法、科学、全面地进行纳税筹划提供一种思路和方法，更新纳税观念，合理地降低并购成本，获得充分正当的税收利益，最大限度地实现企业的并购目标。 关键词：企业并购；税务筹划；所得税Abstract As the world trends of economic globalization, many companies need to constantly expand the scale, joint operations, to strengthen the overall competitiveness of a firm foothold in the market. The merger is rapidly expanding the scale of enterprises, enhance the strength of a very effective means. Throughout the entire acquisition process, from selection to the last M A business enterprise integration, an important part of every tax issues can not be separated. Inevitably one can be tax planning. Successful program of tax planning can reduce the cost of business acquisitions, mergers and acquisitions for financial decision-making to achieve the desired objectives plays an important role. China M A in todays tax planning is more common, but, overall, M A tax planning, while having good results, but the method is still immature. In this paper, the current lack of M A in China M A is according to the procedures for selection of objects from the merger, M A payment choice, the choice of financing and M Ms choice of accounting treatment of the four aspects of the elaborate tax planning, and silver Rongsheng Holdings Limited as an example and use the above methods are discussed in detail. Designed for enterprise mergers and acquisitions activity in the legal, scientific and comprehensive manner to provide a tax planning idea and method of updating the concept of taxes and reasonable to reduce acquisition costs, tax benefits are fully justified, to maximize corporate acquisition targ