企业并购中的税收筹划问题研究 毕业论文 会计学.doc

企业并购中的税收筹划问题研究 摘要 随着经济全球化的发展和中国加入WTO，企业并购成为企业在知识经济下扩大经济规模，获取规模经济，增强市场竞争力的一个有效手段。我国企业要在激烈的市场竞争中立于不败之地，首先要进行组织的合理调整，并购是企业组织调整的重要方式。而税收筹划作为并购方案策划中不可或缺的组成部分，对于在并购决策中达到预期财务目标起着举足轻重的作用。如何依法纳税并主动地利用税收杠杆将企业并购的各个环节同减轻税负结合起来以谋取最大的经济利益，已成为企业经营理财的重要组成部分。但从现实的经济生活中看出，我国有很多企业忽视了企业并购和税收筹划的有机结合，在并购中造成企业多交税，加重了企业的税收负担。企业的并购活动，应该也必须重视纳税筹划，以降低并购重组成本，减轻税收负担。 基于以上原因，本文对企业并购中的税收筹划问题进行研究，探讨企业并购过程中各个环节的一些涉税问题。本文利用规范分析结合实证分析和系统研究方法，首先介绍并购及税收筹划的基本理论，再从并购的各个环节对税收筹划加以分析，包括选择目标企业、支付方式、会计处理方法及融资方式等环节，最后，结合具体的案例分析评价并购中支付方式环节的税收筹划问题，得出了税收筹划是企业在并购的决策和实施过程中不可忽视的重要因素的结论。 关键词：企业并购；税收筹划；支付方式 ABSTRACT With the development of globalization and China’s entering into WTO, mergers and acquisitions changed into one of the effective means of gaining the economy to scope and improving the market competitive advantage. In order to stand up to the intense competition, Chinese enterprises should first be restructured in terms of organization. MA is undoubtedly the most significant means of enterprise reorganization. Meanwhile, tax planning plays a decisive role for achieving the anticipatory financial goals. How to pay taxes in accordance with the low and utilize the tax lever voluntarily to combine each link of enterprise MA with lessening the burden of taxation to seek the greatest economic benefits has already become one of the important components of corporation finance. In real economic life, many enterprises in China overlook the organic combination of MA and tax-planning, which makes enterprises pay more tax in MA activity and add to the enterprises tax burden. Therefore, attention should be paid to tax-planning in MA so as to reduce the MA and lighten the tax burden. Therefore , out sprouts this thesis which aims to study tactics of tax planning for MA，and discusses some tax problems associated with links in the process of MA.By using standard analysis and case analysis，and systematical analysis method, this paper describes the elementary theories of MA firstly, then it analyzes the tax planning involved