本文選題：吉利 + 沃爾沃　； 參考：《湖南大學》2014年碩士論文

【摘要】：近年來，隨著走出去戰(zhàn)略的推進實施，，越來越多的企業(yè)把眼光投向海外市場，積極參與境外并購，實現(xiàn)產業(yè)結構調整和升級，增強國際競爭力。稅收利益雖然不是企業(yè)并購重組的主要原因，但稅收成本卻是并購主體不得不考慮的問題。稅收政策對企業(yè)在控制運營成本和投資風險方面發(fā)揮著重要作用，能夠有效引導企業(yè)在并購的各個環(huán)節(jié)減輕稅負以謀取最大利益。因此，稅收政策作為我國企業(yè)境外并購的一個重要考慮，對企業(yè)更好地利用國外的資源和市場，拓展海外業(yè)務，促進企業(yè)發(fā)展有至關重要的作用。 本文以吉利并購沃爾沃為基礎，首先系統(tǒng)介紹和分析了境外并購稅收政策的理論基礎。其次分析了吉利并購沃爾沃的概況，包括并購雙方介紹、并購背景和并購歷程，分析了適用于吉利并購案的所得稅政策，包括并購中的所得稅政策和并購后經營的所得稅政策，主要有特殊性重組、資本弱化稅制、稅收抵免政策、稅收協(xié)定、稅收管理和其他規(guī)定。再次以吉利并購案中遇到的問題為基礎，以小見大，深入剖析當前所得稅政策存在的問題，包括特殊性稅務處理的范圍過窄、稅收抵免制度不足、并購融資費用的稅務處理不明、資本利得稅的缺乏、稅收協(xié)定的談簽范圍不夠以及稅收征管和服務上的不足。最后，從案例中得出啟示，需要在境外并購稅制、稅收協(xié)定和稅收管理三個方面做出努力，得出了相應的具體的建議：提高并購稅收立法層次、放寬特殊性稅務處理的門檻、規(guī)范融資費用的扣除制度、建立資本利得稅體系、完善稅收饒讓制度、加快稅收協(xié)定的簽訂和執(zhí)行、建立專門的跨國稅源管理機構和稅務信息共享系統(tǒng)。
[Abstract]:In recent years, with the implementation of the strategy of going out, more and more enterprises have turned their eyes to overseas markets, actively participated in overseas mergers and acquisitions, realized the adjustment and upgrading of industrial structure, and enhanced their international competitiveness. Although the tax benefit is not the main reason of M & A, the tax cost is the problem that the subject of M & A has to consider. Tax policy plays an important role in controlling operating costs and investment risks, and can effectively guide enterprises to reduce the tax burden in each link of mergers and acquisitions in order to obtain the greatest benefits. Therefore, as an important consideration of overseas M & A of Chinese enterprises, tax policy plays an important role in making better use of foreign resources and markets, expanding overseas business and promoting the development of enterprises. Based on Geely's merger and acquisition of Volvo, this paper systematically introduces and analyzes the theoretical basis of overseas M & A tax policy. Secondly, it analyzes the general situation of Geely's merger and acquisition of Volvo, including the introduction of M & A, the background of M & A and the course of M & A, and analyzes the income tax policy applicable to Geely's merger and acquisition, including the income tax policy in M & A and the income tax policy after M & A. There are special reorganization, capital weakening tax system, tax credit policy, tax agreement, tax administration and other provisions. Again, on the basis of the problems encountered in the Geely merger and acquisition case, we can see the whole through a small part, and deeply analyze the problems existing in the current income tax policy, including the narrow scope of the special tax treatment and the inadequacy of the tax credit system. The tax treatment of M & A financing costs is unclear, the capital gains tax is lacking, the scope of tax treaty negotiation is not enough, and the tax collection and service are insufficient. Finally, we draw inspiration from the case, need to make efforts in the overseas M & A tax system, tax agreement and tax management, and get the corresponding specific suggestions: to raise the legislative level of M & A tax, to relax the threshold of special tax treatment. We should standardize the deduction system of financing expenses, establish the capital gains tax system, perfect the tax concession system, speed up the signing and implementation of tax agreements, and establish a special transnational tax source management organization and tax information sharing system.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.471;F406.7;F812.42

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