我国企业并购中税收筹划研究.docVIP

摘  要  伴随我国加入 WTO 的实现，国际企业进入中国的成本与风险逐渐降低，我们迎 来了全面的经济开放时代，中国企业间的并购活动日益频繁，中国正在成为亚太地区 并购交易活跃的国家。成功的并购取决于良好的方案策划，税收筹划作为并购方案策 划中不可或缺的组成部分，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。 本文以税收筹划的一般理论为切入点，运用税收筹划的基本方法与技术，结合不 同类型并购行为的不同情况，考虑成本效益原则，针对对经济收益产生重要影响的主 要税种，对并购活动中的税收筹划进行研究。 本文首先简要阐述了税收筹划的基本理论问题、税收筹划的基本原理与方法，之 后按照企业并购的程序，从目标企业的选择、并购支付方式的选择、并购后企业组织 的设置和并购会计处理方法的选择这四方面来进行税收筹划设计，并用柳工并购的实 际案例对上述设计方法进行了详细论述。 我国税法对不同的并购支付方式规定处理了不同的税务处理办法，其税负有很大 差异。企业合并中会计处理方法的选用对企业并购后的税负也有很大影响，通常情况 下采用购买法核算使并购企业将在以后年度负担较高的成本费用，从而利润减少，因 而企业并购采用购买法核算所产生的节税收益高于采用权益集合法。本文还对并购中 税收筹划的风险及其防范进行研究，指出了实施并购中税收筹划必要的配套措施。  关键词：企业并购  支付方式  会计核算  税收筹划  I Abstract It has brought us a full economy opening era since China became a member of WTO, which results in the gradual reduction of cost and risk for international enterprises to enter Chinese market. The mergers and acquisitions (MA) activities between Chinese enterprises are also increasing intensively. China is becoming an active country in the Asia and the Pacific area. Successful MA activities depend on the favorable scheme. As an important component of the scheme for M A project, taxing planning plays an essential role to achieve the expected financial target. Starting from the basic theory, this dissertation investigated the tax planning for several main tax types, which have significant impact on the earnings of the MA activities. Also the individual situations for tax planning in different types of MA activates were studies with the consideration of principle of cost and income. Firstly, this dissertation presented the basic theory and principle on tax planning. After that, tax planning was proposed from four aspects according to the process of merger and acquisition. These were the selection of the targeted enterprises, the selection of the payment method of MA, the structure of the new enterprise, and the accounting method of the new enterprise. According to Chinese tax low, there were different taxing processes for various MA activities. Cash payment wa