文档介绍：摘要
并购是企业重要的资产重组方式,也是重要的资本经营方式,企业可以通过并购行为进行战略重组,实现多样化经营或发挥经营、管理、财务上的协同作用,使企业取得更大的竞争优势。而税收作为影响企业的重要经济因素,是企业在并购决策及实施中不可忽视的重要规划对象,它贯穿于公司并购过程的始终,并且影响并购的成败。
尽管我国现行的税法对企业合并、改组业务提供了一定的税收优惠政策,但并购实践表明,我国很多企业没有把并购和税收筹划很好的结合起来。本文从企业并购角度来分析企业并购中各个纳税重要环节:在选择目标企业方面,要充分考虑到被并购企业的性质、所在行业、所在地及财务状况,如果目标企业选择的好,不但能节税,还能尽早实现并购方的战略计划;在并购支付方式选择方面,不同的支付方式所产生的税收待遇是不同的,应当进行分析,在实现并购目标的前提下进行税收筹划;在融资方式选择方面,利用负债融资的杠杆效应,对不同方案进行综合比较,选择一个投资收益和节税双赢的方案。企业并购中的税收筹划风险包括政策和执行风险,其防范措施有确定风险意识,加强事先防范;把握税收政策的内涵;保持税收筹划方案的灵活性;贯彻成本效益原则;提高税收筹划的权威性和可靠性。
关键词:企业并购;税收;税收筹划
Abstract
Mergers and acquisitions are not only an important way for enterprises to anize assets, but also an important way of capital management. Enterprises can conduct strategic anization through mergers and acquisitions in order to achieve the goals of diversification or have a synergetic effect on operation, management, and finance. Enterprises can achieve petitive advantage through acquisition. Tax can not be ignored during the acquisition of enterprises because it is an important economic factor to effect on enterprises. Tax runs through the process of acquisition from beginning to end, and has an effect on the result.
Although our current tax laws offer some tax preferences policies for bination and anization, the practice of merger indicates that panies do not put our mergers and tax planning well together. This article analyses every important part of paying taxes from the perspective of enterprises merger. In choosing target enterprise, you should take fully into account the property of acquired enterprise, industry, location and financial situation. If making a good choice of target enterprise, you can not only save tax, but also achieve the strategic plan of the merger side as soon as possible; In choosing payment, for different payment having different tax treatment, you should analyze it and make tax planning under realizing merger target; In finance choosing, you can select a win-win program which can make investment profit an