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论企业并购行为与税收筹划（On enterprise merger and acquisition and tax planning）.doc

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论企业并购行为与税收筹划（On enterprise merger and acquisition and tax planning）

论企业并购行为与税收筹划（On enterprise merger and acquisition and tax planning） The MampA and tax planning The MampA and tax planning 2008-12-20 15:15:34 Enterprise merger is an important way to realize enterprise expansion, development, mergers and acquisitions inevitably involves the tax problems of enterprise. The following discussion of tax related problems in the enterprise merger and acquisition, and the various important aspects of mergers and acquisitions in the analysis of tax planning. First, choosing target of tax planning Choosing target is the most important problem in the merger and acquisition, selection of target enterprises must consider many factors associated with the tax, a reasonable tax planning. 1, M a type with the taxpayers, property tax link planning If the choice of similar goods production firms within the same industry as the target enterprise, is the horizontal merger, can eliminate competition and expand market share, the formation of scale. From a tax perspective, due to the business sector remains unchanged after the merger, horizontal merger generally does not change the MampA tax tax and business tax link. From the main tax attribute, small-scale VAT taxpayers due to the expansion of the scale of mergers and acquisitions, is likely to become the general taxpayer. If you choose to merge with suppliers or customers, is the vertical merger, can strengthen the cooperation of the production of collaborative production. The mergers and acquisitions of enterprises, due to the original purchase from the supplier to the customer or become sales enterprise purchase and sale behavior, reduce the circulation link tax. The target of enterprise merger and acquisition of enterprises and products of different products, vertical mergers may also change its main tax attributes, increase the tax tax and tax link. For example, the iron and steel enterprises mergers and acquisitions of automobile enterprises, will increase the consumption tax, because of tax incr