浅谈企业并购的税收筹划.docVIP

题目：浅谈企业并购的税收筹划 浅谈企业并购的税收筹划 ［ ］税收筹划是企业追求CJ身利益的需要.并购A标的税收筹划：如何找到合适的收购 对象，是企业并购决策的首耍问题，宥税收优惠的企业是井购FI标的税收筹划的精髓所在， 通过收购可以利用这?-优恵将集团利润转移到低税地区，从而降低集闭的整体税收负枳，为 企业节省大量的未来支出。企业并购与税收筹划有着千丝万缕的联系。通过企业并购，可以 实现关联性企业或上下游企业流通环节的减少，合理规避流转税，这是企业并购的优势所在。 因此，随着社会经济的发展，税收筹划H益成为纳税人理财或经营整体屮不可缺少的一个重 耍组成部分。 ［关键字］税收筹划企业并购 Introduction to the tax planning of enterprises ma [Abstract] Tax planning is the need to pursue their own interests. The tax planning of merger and acquisition targets: suitable targets to find，is a major problem in the decision of enterprise merger and acquisition，there are tax incentives to enterprises is the merger and acquisition target is the essence of tax planning, through the acquisition can take advantage of this offer will be group transfer profits to low tax regions, thereby reducing the group’s overall tax burden, substantial savings for the enterprise’s future expenditure. Mergers and acquisitions tax planning has have all kinds of connections with contact. Through mergers and acquisitions, can reduce incidence of enterprises or enterprises in the circulation, evade tax，which is of the advantages of M A. Therefore, with the development of social economy, tax planning has become an important part of overall taxpayer financial or operating an indispensable. [Key word] Tax planning Enterprise merger and acquisition 目录 TOC \o 1-5 \h \z 弓I B i HYPERLINK \l bookmark4 \o Current Document \h 一、 企业并购屮税收筹划的概述 2 HYPERLINK \l bookmark5 \o Current Document \h （一） 税收筹划是企业并购的重要因素 2 HYPERLINK \l bookmark6 \o Current Document \h （二） 合适的并购对象是企业并购的关键因素 3 HYPERLINK \l bookmark7 \o Current Document \h （三） 企业并购中的税收筹划的优势 3 HYPERLINK \l bookmark11 \o Current Document \h 二、 税收筹划的并购类型 5 HYPERLINK \l bookmark12 \o Current Document \h （-）企业并购出资方式的税收筹划 5 HYPERLINK \l bookmark16 \o Current Document \h （二）企业并购融资方式的税收筹划 7 HYPERLINK \l bookmark20 \o Current Document \h 三、 企业并购税收筹划的技术方法 8 （一） 减免税技术 8 HYPERLINK \l bookmark22 \o Current Document \h （二） 扣除技术 9 HYPERLINK \l bookmark23