發(fā)布時間：2018-03-07 22:10

  本文選題：企業(yè)并購　切入點：稅務風險識別　出處：《暨南大學》2014年碩士論文　論文類型：學位論文

【摘要】：自1984年我國第一例企業(yè)并購案例發(fā)生以來，中國并購市場逐步從蹣跚起步到繁榮發(fā)展。國家作為市場監(jiān)管者和規(guī)則制定者，在并購市場的發(fā)展中也不斷加強對并購行為的規(guī)范管理。1997年公布的《國家稅務總局關于外商投資企業(yè)和外國企業(yè)轉讓股權所得稅處理問題的通知》，拉開了國家稅務總局和財政部對于中國企業(yè)并購重組的稅務規(guī)范歷程。稅務規(guī)范的不斷演進導致了并購市場稅務環(huán)境的變化。在這種情況下企業(yè)并購中的稅務風險越來越成為企業(yè)不可忽視的因素。 本文通過研究2012年深圳發(fā)展銀行吸收合并平安銀行的案例，，總結出上市公司并購流程，結合我國關于并購的稅收規(guī)制，識別出企業(yè)并購中所面臨的稅務風險，為企業(yè)樹立并購稅務風險意識、加強稅務風險識別管理提供參考建議。 本文由案例與案例分析兩大部分組成。第一部分包括了案例背景與基本案情；第二部分則包括：導論、理論基礎、并購重組相關稅法分析、并購中稅務風險識別、深發(fā)展吸收合并平安銀行以及結論。 本文通過將理論與現(xiàn)實案例結合，從更加實際的角度闡述稅務風險識別的過程。
[Abstract]:Since 1984, the first case of M & A occurred in China, the M & A market in China has gradually started from stumbling to prosperous development. In the development of the M & A market, the regulatory management of M & A behavior has also been continuously strengthened. The Circular of the State Administration of Taxation on the treatment of income tax on the transfer of Equity in Enterprises with Foreign Investment and Foreign Enterprises, published on 1997, opened the State tax. The process of tax regulation of M & A of Chinese enterprises by the General Administration of Affairs and the Ministry of Finance. The evolution of tax norms has led to the change of the tax environment in the M & A market. In this case, the tax risk in M & A is becoming more and more important. A factor that cannot be ignored by an enterprise. By studying the case of Shenzhen Development Bank absorbing and merging Ping an Bank in 2012, this paper summarizes the M & A process of listed companies, and identifies the tax risks faced by enterprises in M & A in combination with the tax regulations on M & A in China. It provides reference suggestions for enterprises to set up tax risk consciousness of M & A and to strengthen the management of tax risk identification. This paper consists of two parts: case and case analysis. The first part includes the case background and the basic case. The second part includes: introduction, theoretical basis, analysis of tax law related to M & A, tax risk identification in M & A. Deep development absorbs the merger of Ping an Bank as well as the conclusion. By combining theory with practical cases, this paper expounds the process of tax risk identification from a more practical point of view.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F279.2;F271;F812.42

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本文編號：1581172