本文選題：企業(yè)并購　切入點：稅務(wù)籌劃　出處：《長沙理工大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟全球化發(fā)展,迫使企業(yè)不斷擴張,為了迅速擴大企業(yè)規(guī)模,并購這一經(jīng)濟產(chǎn)物應(yīng)運而生。并購的復(fù)雜性使得其成功受到多方因素制約,而并購的成本對并購有著很重要的影響。如今在很多并購中,稅負(fù)占了交易成本的很重要的一部分,因而稅務(wù)籌劃是并購決策的重要內(nèi)容,影響著交易構(gòu)架。稅務(wù)籌劃是納稅人在遵守國家法律法規(guī)的前提下,按照政府稅收法律政策導(dǎo)向,事先籌劃經(jīng)營活動中將要涉及的稅務(wù)并選擇最優(yōu)的納稅方案,盡可能多地減輕稅負(fù)的一種經(jīng)濟行為。并購中科學(xué)合理的稅務(wù)籌劃的實施可以有效減少企業(yè)的稅務(wù)成本,使得企業(yè)利潤最大化目標(biāo)得以實現(xiàn)。企業(yè)在并購中利用合法的稅務(wù)籌劃活動把企業(yè)應(yīng)納稅額降到最低額從而增加的利潤就是稅務(wù)籌劃的收益。本文采用文獻研究法,將理論與實際分析相結(jié)合,對X航空有限公司并購H航空有限公司的稅務(wù)籌劃進行研究。從企業(yè)合并及稅務(wù)籌劃的理論入手,分析了X航空與H航空的并購動因,結(jié)合X航空有限公司與H航空有限公司的現(xiàn)狀,對兩家企業(yè)的財務(wù)狀況及涉稅情況進行分析,從并購對象的選擇、并購中支付方式的選擇、融資方式的選擇、并購后存續(xù)組織形式的選擇四個環(huán)節(jié)分別進行稅務(wù)籌劃方案的策劃,得出最優(yōu)籌劃方案——選擇股權(quán)收購并以股權(quán)支付、融資方式選擇債務(wù)融資、并購后采取總分公司形式為最佳,并針對稅務(wù)籌劃過程可能出現(xiàn)的風(fēng)險進行分析,存在的風(fēng)險有信息不對稱風(fēng)險、稅務(wù)政策風(fēng)險、并購環(huán)節(jié)選擇風(fēng)險及人員素質(zhì)風(fēng)險,并提出防范措施,需堅持稅務(wù)籌劃合法性,在并購前做好盡職調(diào)查,在并購方式選擇上進行綜合規(guī)劃及提高員工專業(yè)素質(zhì),指導(dǎo)企業(yè)在并購中盡可能避免風(fēng)險。通過本文的研究分析,對企業(yè)在并購中合法合理地利用國家稅收政策設(shè)計稅務(wù)籌劃方案,充分享受國家賦予的稅務(wù)籌劃權(quán)利,實現(xiàn)企業(yè)利益最大化。
[Abstract]:With the development of economic globalization, enterprises are forced to expand constantly. In order to expand the scale of enterprises rapidly, M & A is an economic product that arises at the historic moment. The complexity of M & A makes its success restricted by many factors. The cost of M & A has a very important impact on M & A. nowadays, in many mergers and acquisitions, the tax burden accounts for a very important part of the transaction cost, so tax planning is an important part of the M & A decision. Tax planning is that taxpayers, in compliance with the state laws and regulations, in accordance with the guidance of the government tax laws and policies, in advance to plan the business activities will be involved in the tax and choose the best tax plan. An economic act that minimizes the tax burden as much as possible. The implementation of scientific and reasonable tax planning in mergers and acquisitions can effectively reduce the tax costs of an enterprise. In order to achieve the goal of maximizing the profits of enterprises, enterprises use legal tax planning activities in mergers and acquisitions to reduce the tax payable of enterprises to the lowest amount, thus increasing the profits is the income of tax planning. Combining theory with practical analysis, this paper studies the tax planning of X Airlines' merger and acquisition of H Aviation Co., Ltd., starting with the theory of enterprise merger and tax planning, analyzes the causes of M & A between X Airlines and H Airlines. Combined with the current situation of X Airlines Limited and H Airlines Limited, this paper analyzes the financial situation and tax-related situation of the two enterprises, including the choice of M & A object, the choice of payment mode in M & A, and the choice of financing method. The selection of the organization form after merger and acquisition carries on the tax planning plan separately in four links, obtains the optimal planning plan-chooses the stock right purchase and pays with the stock right, the financing way chooses the debt financing, After merger and acquisition, it is best to take the form of total sub-company, and analyze the possible risks in the process of tax planning. The risks are information asymmetry risk, tax policy risk, M & A link selection risk and personnel quality risk. We should insist on the legitimacy of tax planning, do due diligence before M & A, make comprehensive planning in the way of M & A and improve the professional quality of employees. Through the research and analysis of this paper, the author designs the tax planning scheme of the legal and reasonable use of the national tax policy, and fully enjoys the tax planning right conferred by the state, through the research and analysis of this article, to guide the enterprise to avoid the risk in the M & A as far as possible. Realize the enterprise benefit maximization.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F560.68;F271;F562.6

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