【摘要】：并購重組作為企業(yè)經(jīng)營戰(zhàn)略中的重要舉措,在經(jīng)濟(jì)全球化的帶動下,被越來越廣泛的應(yīng)用到企業(yè)發(fā)展過程中,我國也逐漸在國內(nèi)外并購市場中表現(xiàn)出了強(qiáng)勁的勢頭。而在影響并購活動的諸多因素中,稅收因素在并購成敗中起著至關(guān)重要的作用。因此,只有合理合法的進(jìn)行稅收籌劃,才能使并購重組更順利的完成,以達(dá)到企業(yè)利益的最大化。并且能在此過程中起到規(guī)范整個(gè)市場的稅收行為的作用,帶動整體發(fā)展。文章通過六個(gè)部分闡述企業(yè)并購中的稅收籌劃。首先介紹了整個(gè)稅收籌劃理念形成以及發(fā)展的背景、本文研究的意義以及國內(nèi)外對于稅收籌劃所做的研究及貢獻(xiàn)；其次闡述了并購重組及稅收籌劃的相關(guān)理論概述及稅收籌劃的方式；然后通過對并購方F公司以及被并購目標(biāo)公司B公司的背景簡介,得出其進(jìn)行并購和進(jìn)行稅收籌劃的必要性；再次,通過對F公司并購B公司的并購案的研究,運(yùn)用并購中稅收籌劃的實(shí)務(wù)方法,對各有利弊的三個(gè)并購方案的并購成本和稅收成本進(jìn)行比較,選擇并購成本最小、風(fēng)險(xiǎn)適中的并購方案；最后通過對本文中案例的研究得出,企業(yè)在進(jìn)行并購重組的稅收籌劃中要充分發(fā)揮稅收擋板的節(jié)稅作用以及國家稅收政策取得的稅收減免,使企業(yè)的獲得最大的節(jié)稅利益,并注意密切關(guān)注國家稅收方面的政策調(diào)整,以保證企業(yè)稅收籌劃工作的順利進(jìn)行。本文通過對F公司并購案例中稅收籌劃的分析,建議企業(yè)在并購稅收籌劃中要注意多方案對比以降低并購成本,并且在稅收籌劃過程中注意對國家稅收政策的應(yīng)用以達(dá)到減免稅負(fù)的作用。
[Abstract]:M & A as an important measure in enterprise management strategy, driven by economic globalization, is more and more widely used in the process of enterprise development, China has gradually shown a strong momentum in the domestic and foreign M & A market. Among the factors affecting M & A, tax plays an important role in the success of M & A. Therefore, only reasonable and legal tax planning can make M & A to be completed more smoothly, in order to maximize the interests of enterprises. And can play a role in regulating the whole market tax behavior in the process, driving the overall development. This paper expounds the tax planning in M & A through six parts. Firstly, it introduces the background of the formation and development of the whole concept of tax planning, the significance of this study and the research and contribution to tax planning at home and abroad. Secondly, it expounds the related theories of M & A and tax planning and the ways of tax planning. Then, the necessity of M & A and tax planning is obtained by introducing the background of M & A company F and M & A target company B; Thirdly, through the study of M & A case of company F and the method of tax planning in M & A, the paper compares the cost of M & A and the cost of tax of three schemes of M & A with advantages and disadvantages, and chooses the minimum cost of M & A. M & A plan with moderate risk; Finally, through the case study in this paper, it is concluded that in the tax planning of M & A, enterprises should give full play to the tax saving function of the tax baffle and the tax relief obtained by the national tax policy, so that the enterprises can obtain the greatest tax saving benefits. And pay close attention to the national tax policy adjustment to ensure the smooth progress of enterprise tax planning. Based on the analysis of tax planning in M & A cases of company F, this paper suggests that enterprises should pay attention to the comparison of multiple schemes in order to reduce the cost of M & A. And pay attention to the application of national tax policy in the process of tax planning in order to achieve the negative effect of tax reduction and exemption.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F271;F

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