企业并购税收策划案例分析.docxVIP

桂林理工大学成人教育学院 毕业设计（论文） 题目企业并购税收策划案例分析 PAGE PAGE # 税收筹划是指纳税人在不违反税收法律的前提下，通过对生产经营和财务活动的 事先策划和安排，优化选择多种纳税方案，获得节省税款或递延缴纳税款的好处，从 而最大限度地实现企业价值最大化。随着我国社会主义市场经济体制的建立和完善以 及中国加入 WTO税收筹划作为纳税人合理降低成本、提高竞争力的重要手段之一， 税收策划必将越来越受重视。企业并购中的税收筹划则是从税务角度对目标企业的选 择、出资方式及合理利用国家税收优惠政策等并购活动进行科学、合理的事先筹划和 安排，尽可能减少企业纳税成本，实现企业整体价值最大化。企业在改制重组中如果 税收筹划到位，可能使企业享受税收政策上的种种好处，减轻企业税务负担，相反， 如果漠视其中的税务问题，则可能带来日后的麻烦，甚至走进税收“陷阱” ，这不能 不引起决策者的重视。 鉴于此，本文从企业并购角度出发，探讨企业并购过程中各 个环节的一些涉税问题，结合本人多年的成功并购税收策划经历，以案例进行分析并 列举多种方案进行比较，选择最优并购方案，减少企业的并购成本，提高并购的成功 率。 关键词 ：税收策划；企业并购；案例分析；兼并；资产重组策划 bstract Tax planning refers to the taxpayer is not in violation of tax law under the premise, through the production of operating and financial activities of the prior planning and arrangements, to optimize the selection of multiple tax program, access to tax savings or deferred payment of tax benefits, so as to maximize the enterprise value maximization. Along with our country socialist market economy system and the establishment and perfection of Chinas accession to the WTO, tax planning for taxpayers to reduce costs, improve the competitiveness of one of the importanmeans, tax planning will be more and more attention. Tax planning in corporate merger is from taxation angle on the choice of target enterprises, investment way and rational use of preferential tax policies for Merger activities in scientific, reasonable prior planning and arrangements, as far as possible to reduce the enterprise tax cost, realize the business enterprise value maximization. Enterprises in the restructuring of if the tax planning in place, so that enterprises may enjoy tax policies on benefits, reduce the corporate tax burden, on the contrary, if ignore the tax problem, it may bring a lot of troubles, even into tax trap, this has to cause the attention of the decision-makers. In view of this, this article from the perspective of Merger, discuss links in the process of some tax problems, combined with the success of tax planning through the case analysis