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  本文關(guān)鍵詞：上市公司并購重組納稅籌劃研究　出處：《對外經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 上市公司 并購重組 稅務(wù)籌劃 股權(quán)收購 資產(chǎn)收購 借殼上市

【摘要】：隨著我國資本市場的快速發(fā)展，并購重組作為一種優(yōu)化資源配置的重要方式，在現(xiàn)代經(jīng)濟社會中得到了越來越廣泛的運用。而稅務(wù)成本作為制約并購重組成本的一個重要因素，已經(jīng)被廣泛的認(rèn)知，并被業(yè)內(nèi)作為研究方向，以期得到更完善的發(fā)展。 并購重組從萌芽至今近30年的時間，其稅務(wù)籌劃的研究深度廣度在不斷的增強，但并沒有一個系統(tǒng)的完善的稅務(wù)籌劃體系。論文從并購重組的定義開始進(jìn)入并購重組的歷程，深入的整理分析自20世紀(jì)80年代開始至今的并購重組發(fā)展情況，并以數(shù)據(jù)圖表形式表現(xiàn)出中國自2007年開始到2013年的并購重組的近況。其次，以并購方的所處的產(chǎn)業(yè)、對并購的不同態(tài)度、并購重組的形式等幾個方面淺析中國資本市場上并購重組的類型。其中包括現(xiàn)金收購、股權(quán)收購、資產(chǎn)重組、借殼上市、管理層收購等多種實務(wù)中常見的方式。 合理的稅務(wù)籌劃可以減輕并購重組的稅收成本和降低納稅人的稅務(wù)風(fēng)險，達(dá)到國家和納稅人雙贏的局面，進(jìn)而達(dá)到國家鼓勵資本市場并購重組的目的。要進(jìn)行稅務(wù)籌劃首要任務(wù)就是分析在并購重組中都涉及了什么稅種，有何稅收優(yōu)惠，只有了解這些基本情況后方能進(jìn)行稅務(wù)籌劃。因此，論文第三部分著重整理了我國資本市場上并購重組所涉及的稅種和相關(guān)的稅收優(yōu)惠。對包括增值稅、營業(yè)稅、土地增值稅、契稅、企業(yè)所得稅等五個稅種在內(nèi)的稅收優(yōu)惠進(jìn)行歸納整理。并通過資本市場上已經(jīng)發(fā)生的三個典型案例：X公司股權(quán)收購案、T公司資產(chǎn)收購案以及ZN公司的借殼上市案涉及的不同稅種研究分析并購重組各方的涉稅分析。在實務(wù)的并購重組中如何選擇并購對象、并購方式、支付方式等都決定并購重組的成本。通過典型案例及分析，，明晰稅務(wù)籌劃的特點。 論文認(rèn)為稅務(wù)籌劃不是一種逃稅行為、一種滯后行為、一種違法操作行為、一種只注重細(xì)節(jié)而忽略大利益的行為；而是一種必要的、超前的、合法的、整體的行為。而合理的稅務(wù)籌劃在降低企業(yè)的稅負(fù)時也往往能得到稅務(wù)機關(guān)的認(rèn)可。
[Abstract]:With the rapid development of China's capital market, M & A is an important way to optimize the allocation of resources. Tax cost, as an important factor restricting the cost of M & A, has been widely recognized and taken as the research direction. In order to get more perfect development. For nearly 30 years since the beginning of M & A, the depth and breadth of the research on tax planning has been continuously enhanced. However, there is no systematic and perfect tax planning system. The paper starts from the definition of M & A into the process of M & A. This paper analyzes the development of M & A since 1980s, and shows the recent situation of M & A in China from 2007 to 2013 in the form of data chart. Secondly. This paper analyzes the types of M & A in China's capital market in terms of the industries of M & A parties, different attitudes to M & A, and the form of M & A and reorganization, including cash acquisition, equity acquisition and asset restructuring. Backdoor listing, management buyouts and other common practices in the way. Reasonable tax planning can reduce the tax cost of M & A and reduce the tax risk of taxpayers to achieve a win-win situation between the state and taxpayers. The first task of tax planning is to analyze what taxes are involved in M & A and what tax preferences are involved. Only after understanding these basic conditions can tax planning be carried out. Therefore, the third part of the paper focuses on sorting out the types of taxes and related tax preferences involved in mergers and acquisitions in China's capital market, including value-added tax. Business tax, land value-added tax, deed tax, enterprise income tax and other five tax preferences are summarized and sorted. And through the capital market has taken place in the three typical cases of ownership acquisition of company: X. T company asset acquisition case and ZN company backdoor listing cases involved in different tax research and analysis of the parties to M & A tax analysis. In the practice of M & A how to choose the object of M & A, M A mode. The cost of M & A is determined by payment methods, and the characteristics of tax planning are clarified through typical cases and analysis. The paper thinks that tax planning is not a kind of tax evasion behavior, a kind of lag behavior, a kind of illegal operation behavior, a kind of behavior that only pays attention to the details and neglects the great interests; It is a necessary, leading, legal and integral behavior, and reasonable tax planning can often be approved by the tax authorities when reducing the tax burden of the enterprise.
【學(xué)位授予單位】：對外經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F271;F812.42

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