《我国企业并购的纳税筹划研究》毕业学术论文.doc

湖南工业大学本科毕业论文 PAGE II 第一部分 毕业论文  本科毕业设计（论文） 我国企业并购的纳税筹划研究 PAGE IV 摘 要 世界经济全球化的趋势，迫使公司不断扩大规模、联合业务，以增强总体竞争力、在市场上站稳脚跟。而企业并购是企业实现迅速扩大规模、增强实力的一个有效手段。纵观并购的整个过程，从选择被并购企业，到最后的业务整合，每一重要环节都涉及到税收问题。税收不可避免但可以筹划，合理的纳税筹划可以降低企业并购的成本，实现并购的最大效益。对于并购纳税筹划问题的研究，无论对纳税人企业追求经济利益，还是政府制定合理的税收政策均有意义。 本文主要探讨企业并购中各个环节的一些纳税筹划问题，试图为企业的并购活动提供纳税筹划思路和基本方法，帮助其做出最优决策。论文首先将纳税筹划界定在企业并购这一特定的范围内，具体分析纳税筹划在并购中的理论背景，阐明纳税筹划的涵义、基本理论以及企业并购的相关概念;其次，以理论分析为基础，以企业并购流程为主线，对并购流程中的涉税环节进行具体分析与筹划，并结合案例进行分析，从而概括出规律性的结论; 最后本文还对并购中税收筹划的风险及其防范进行研究，指出了实施并购中税收筹划必要的配套措施。 关键词：并购；纳税筹划；风险防范 PAGE ABSTRACT The trend of economic globalization in the world forces companies to expand and unite business continuously, in orde to become competitive and firm their status in the market. MA is an efficient way to realize the expansion. In the process of enterprises MA, from the choice of target enterprise to the business intergration of enterprise, the involved tax can’t be overlooked and should be paid due attention .Although the involved tax can’t be avoied, it can be reduced to a low level by planning in advance. Not only the reasonable and legisitive tax planning minimize the cost of enterprises MA, but it is very crucial in the success or not of enterprises MA.Whatever to the taxpayer or to the government, the research in tax planning of enterprises MA is of much importance. In this article main discussion enterprise merger and acquisition each link some tax payment preparation question, attempts to provide the tax payment preparation mentality and the essential method for enterprise merger and acquisition activity, helps it to make the most superior decision-making. The paper will first pay taxes the preparation limits in enterprise merger and acquisition this specific scope, will analyze the tax payment preparation specifically in the merger and acquisition theory background, exposition tax payment preparation implication, elementary theory as well as enterprise merger and acquisition related concept ; Next, take the theore