本文選題：跨境并購(gòu)　切入點(diǎn)：稅務(wù)風(fēng)險(xiǎn)　出處：《國(guó)際稅收》2017年09期 　論文類(lèi)型：期刊論文

【摘要】：我國(guó)企業(yè)跨境并購(gòu)規(guī)模增長(zhǎng)迅速,其中涉及的稅務(wù)風(fēng)險(xiǎn)問(wèn)題不可忽視。本文以中國(guó)企業(yè)到哈薩克斯坦收購(gòu)油氣企業(yè)為例,基于哈薩克斯坦油氣行業(yè)相關(guān)稅收規(guī)定,解析企業(yè)跨境并購(gòu)常見(jiàn)股權(quán)架構(gòu)模式,結(jié)合不同并購(gòu)環(huán)節(jié)提示相應(yīng)的稅務(wù)風(fēng)險(xiǎn),并為企業(yè)防范管理跨境并購(gòu)稅務(wù)風(fēng)險(xiǎn)提出建議。
[Abstract]:The scale of cross-border mergers and acquisitions in China is growing rapidly, and the tax risks involved should not be ignored. In this paper, taking Chinese enterprises to purchase oil and gas enterprises in Kazakhstan as an example, based on the relevant tax regulations of the oil and gas industry in Kazakhstan, This paper analyzes the common ownership structure pattern of cross-border M & A, suggests the corresponding tax risk in combination with different M & A links, and puts forward some suggestions for enterprises to prevent and manage the tax risk of cross-border M & A.
【作者單位】： 中央財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;北京市人才資源開(kāi)發(fā)協(xié)會(huì);
【基金】：中央財(cái)經(jīng)大學(xué)青年教師發(fā)展基金重點(diǎn)項(xiàng)目“國(guó)際稅收協(xié)定、跨境資本流動(dòng)與企業(yè)走出去——基于一帶一路背景的分析”(QJJ1601);中央財(cái)經(jīng)大學(xué)中國(guó)財(cái)政發(fā)展協(xié)同創(chuàng)新中心的資助
【分類(lèi)號(hào)】：F271;F416.22;F811.4
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本文編號(hào)：1577922