本文選題：企業(yè)重組　切入點(diǎn)：納稅籌劃　出處：《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：企業(yè)重組作為一項(xiàng)重要的經(jīng)濟(jì)活動(dòng)，對(duì)企業(yè)的存續(xù)乃至國(guó)民經(jīng)濟(jì)的發(fā)展壯大都起到了不容忽視的作用，為了最大程度地發(fā)揮出企業(yè)重組的促進(jìn)作用，國(guó)家通過(guò)制定各種政策對(duì)企業(yè)重組進(jìn)行指引與規(guī)范，，但是有關(guān)企業(yè)重組的相關(guān)政策與法規(guī)種類多、變化快，增加了企業(yè)重組納稅籌劃的難度系數(shù)，所以本文即以企業(yè)重組不同方式劃定范圍，從基本原理的闡述入手，結(jié)合相應(yīng)的重組程序及稅收法規(guī)政策，主要發(fā)掘企業(yè)重組各方式中稅收籌劃的要點(diǎn)，并加入相應(yīng)的小案例，運(yùn)用比較分析方法，量化計(jì)算各方案的稅收成本選取最佳方案，另外還特別引入了珠海某企業(yè)的吸收合并方案作為實(shí)體案例進(jìn)行分析，做到將理論與實(shí)際相結(jié)合，剖析重組中的各種復(fù)雜狀況，總結(jié)出企業(yè)重組納稅籌劃的一般流程及注意事項(xiàng)，幫助企業(yè)用活稅收政策。 從本文的企業(yè)重組納稅籌劃實(shí)踐研究中可以發(fā)現(xiàn)，企業(yè)必須站在全局性的高度進(jìn)行有利于企業(yè)長(zhǎng)遠(yuǎn)發(fā)展的稅收籌劃，雖然我國(guó)在該領(lǐng)域內(nèi)的稅收法規(guī)政策一直在不斷地改進(jìn)，但仍然有許多不能兼顧到的地方，因此建議企業(yè)一定要把握好稅收政策的相關(guān)規(guī)定，尤其是要靈活運(yùn)用稅收優(yōu)惠政策，比如投身于國(guó)家鼓勵(lì)的行業(yè)、選擇合適的投資地點(diǎn)，拓寬籌劃空間，贏得籌劃效益。
[Abstract]:As an important economic activity, enterprise reorganization plays an important role in the survival of enterprises and even in the development and growth of the national economy.The state guides and standardizes the reorganization of enterprises by formulating various policies. However, there are many kinds of related policies and regulations related to the reorganization of enterprises, which change rapidly, thus increasing the coefficient of difficulty in tax planning for the reorganization of enterprises.Therefore, this paper delimits the scope by different ways of enterprise reorganization, starting with the elaboration of basic principles, combining the corresponding reorganization procedures and tax laws and regulations, mainly excavating the main points of tax planning in the various ways of enterprise reorganization, and adding the corresponding small cases.Using the method of comparative analysis, the paper quantifies the tax cost of each scheme to select the best scheme. In addition, it also introduces the absorption and merger scheme of a certain enterprise in Zhuhai as an entity case to analyze, so as to combine theory with practice.This paper analyzes the complex situation in the reorganization, summarizes the general process and matters needing attention of the tax planning for the reorganization of the enterprise, and helps the enterprise to use the tax policy.From the practical research of tax planning of enterprise reorganization in this paper, it can be found that enterprises must carry out tax planning in favor of the long-term development of enterprises from the perspective of overall situation, although the tax laws and regulations in this field have been continuously improved in our country.However, there are still many areas that cannot be taken into account. Therefore, it is suggested that enterprises must grasp the relevant provisions of tax policies, especially the flexible use of preferential tax policies, such as taking part in industries encouraged by the state and choosing suitable investment sites.Widen planning space, win planning benefit.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F271;F275.4;F812.42

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本文編號(hào)：1700428