本文關(guān)鍵詞： 企業(yè)并購(gòu) 稅務(wù)籌劃 風(fēng)險(xiǎn)分析 相關(guān)建議　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)社會(huì)的不斷發(fā)展壯大,企業(yè)并購(gòu)的浪潮不斷出現(xiàn)。從最早發(fā)生在英國(guó)的企業(yè)并購(gòu)開始,至今企業(yè)并購(gòu)已經(jīng)經(jīng)歷了五次規(guī)模成級(jí)數(shù)增長(zhǎng)的并購(gòu)浪潮。而我國(guó)直到1993年才出現(xiàn)首個(gè)上市公司并購(gòu)的案例,可見我國(guó)企業(yè)的并購(gòu)經(jīng)驗(yàn)還很欠缺。根據(jù)西方國(guó)家的成功經(jīng)驗(yàn)可以知道隨著經(jīng)濟(jì)全球化的不斷發(fā)展和我國(guó)加入世界貿(mào)易組織的推動(dòng),并購(gòu)浪潮一定會(huì)在我國(guó)出現(xiàn)并迅速發(fā)展壯大。同時(shí)我們也應(yīng)該知道由于并購(gòu)活動(dòng)涉及稅收問題，對(duì)并購(gòu)企業(yè)和被并購(gòu)企業(yè)進(jìn)行并購(gòu)前、并購(gòu)中以及并購(gòu)后的稅務(wù)籌劃是很重要的，因?yàn)檫@樣不僅可以減少企業(yè)的納稅成本而且可以為企業(yè)以后的發(fā)展提供一些好的、合理的建議。因此，我國(guó)應(yīng)該不斷完善本國(guó)的稅收法律制度，并在企業(yè)并購(gòu)的過程中越來越關(guān)注稅的問題。 選擇和確定合理、科學(xué)的稅務(wù)籌劃方案對(duì)并購(gòu)企業(yè)和被并購(gòu)企業(yè)來說都是至關(guān)重要的。設(shè)計(jì)科學(xué)有效的并購(gòu)方案是并購(gòu)企業(yè)和被并購(gòu)企業(yè)在并購(gòu)活動(dòng)中最重要的一個(gè)環(huán)節(jié)�？茖W(xué)有效的稅務(wù)籌劃方案不僅可以使并購(gòu)企業(yè)減少并購(gòu)花費(fèi)的支出，而且可以減輕并購(gòu)企業(yè)和被并購(gòu)企業(yè)的稅收壓力。因此，，并購(gòu)企業(yè)在進(jìn)行并購(gòu)時(shí)應(yīng)進(jìn)行科學(xué)合理的納稅籌劃，最大可能的使自身的利益最大化，使自身的潛在成本降到最低。根據(jù)西方國(guó)家的經(jīng)濟(jì)發(fā)展軌跡可知，隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展我國(guó)需要不斷完善我國(guó)的稅收法律，不斷加強(qiáng)稅務(wù)機(jī)關(guān)和并購(gòu)各方企業(yè)的合作與溝通，努力使稅務(wù)籌劃的理論和實(shí)踐工作不斷豐富起來。 本文主要研究企業(yè)在進(jìn)行并購(gòu)時(shí)應(yīng)如何選擇和使用納稅籌劃方案以便最大可能的減少并購(gòu)企業(yè)和被并購(gòu)企業(yè)的納稅負(fù)擔(dān)。本文主要采用了理論分析和案例分析相結(jié)合的方法，主要從四個(gè)部分對(duì)中國(guó)MN乳業(yè)有限公司并購(gòu)YSL國(guó)際控股有限公司的稅收籌劃進(jìn)行了研究分析。第一部分主要介紹了中國(guó)MN乳業(yè)有限公司并購(gòu)YSL國(guó)際控股有限公司的背景；第二部分闡述了中國(guó)MN乳業(yè)有限公司并購(gòu)YSL國(guó)際控股有限公司的稅收籌劃；第三部分介紹了中國(guó)MN乳業(yè)有限公司并購(gòu)中稅收籌劃的風(fēng)險(xiǎn)分析；第四部分介紹了中國(guó)MN乳業(yè)有限公司并購(gòu)中稅收籌劃的相關(guān)建議。根據(jù)以上分析，提出有利于中國(guó)MN乳業(yè)有限公司的稅收籌劃方案，使中國(guó)MN乳業(yè)有限公司能夠在法律允許的范圍內(nèi)合理的達(dá)到合法節(jié)稅的目的，從而增加企業(yè)的經(jīng)濟(jì)效益。
[Abstract]:With the development of economy and society, the wave of enterprise merger and acquisition has been emerging. Since the earliest merger and acquisition occurred in Britain, So far, M & A has experienced five waves of mergers and acquisitions, which have increased in scale. However, only in 1993 did the first case of M & A of listed companies appear in China. It can be seen that Chinese enterprises still lack experience in mergers and acquisitions. According to the successful experiences of western countries, we can know that with the continuous development of economic globalization and the promotion of China's entry into the World Trade Organization, The M & A wave is bound to emerge and grow rapidly in China. At the same time, we should also know that since M & A activities involve tax issues, before M & A and M & A enterprises are merged, Tax planning during and after M & A is very important, because it can not only reduce the tax cost of the enterprise but also provide some good and reasonable suggestions for the future development of the enterprise. Our country should perfect our country's tax law system constantly, and pay more and more attention to tax in the process of enterprise merger and acquisition. Reasonable selection and determination, Scientific tax planning is very important for both M & A enterprises and M & A enterprises. Designing scientific and effective M & A schemes is the most important link in M & A activities between M & A enterprises and M & A enterprises. Effective tax planning can not only enable mergers and acquisitions to reduce the cost of mergers and acquisitions, Therefore, M & A enterprises should carry out scientific and reasonable tax planning in order to maximize their own interests. According to the economic development track of western countries, with the continuous development of social economy, our country needs to constantly improve our tax laws. To strengthen the cooperation and communication between tax authorities and M & A enterprises, and to enrich the theoretical and practical work of tax planning. This paper mainly studies how to choose and use tax planning scheme in order to reduce the tax burden of M & A and M & A. this paper mainly adopts the method of combining theoretical analysis and case analysis. This paper mainly analyzes the tax planning of China MN Dairy Co., Ltd. Merger and acquisition of YSL International Holdings Co., Ltd. The first part mainly introduces the background of China MN Dairy Co., Ltd. Merger and acquisition of YSL International Holdings Co., Ltd. The second part expounds the tax planning of China MN Dairy Co., Ltd. Merger and acquisition of YSL International holding Co., Ltd. The third part introduces the risk analysis of tax planning in the M & A of China MN Dairy Co., Ltd. Part 4th introduces the relevant suggestions of tax planning in M & A of China MN Dairy Co., Ltd. Based on the above analysis, it puts forward the tax planning scheme in favor of China MN Dairy Co., Ltd. To make China MN Dairy Co., Ltd. can reasonably achieve the purpose of legal tax saving within the scope permitted by law, thus increasing the economic benefits of enterprises.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.82;F271;F406.7

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