企业并购的税务筹划研究2

摘    要
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。而税务筹划作为并购方案策划中不可或缺的组成部分，企业并购作为重新配置社会资源的重要形式，自上世纪90年代以来，在我国呈现出迅猛发展的势头，同时理论界也涌现出有关企业并购各个层面的研究，在这些研究中，税收这一重要的影响因素却没有受到应有的重视。不同的并购方式使得并购过程中税负不同，税收因素影响企业并购全过程，恰当的税务筹划可以降低企业并购的成本，带来最大并购效益。
有鉴于此，采用理论与实务相结合的方法，对企业并购的税务筹划展开研究。在分析企业并购、税务筹划以及企业并购税务筹划理论的基础上，结合现有的税收法律法规，对企业并购过程中涉及到的增值税、营业税等流转税以及企业所得税等分税种进行筹划分析，最后通过综合案例的形式详细说明如何对企业并购进行税务筹划。

关键词：并购；税收政策；税务筹划
The Reserch of Tax Planning in Enterprise M&A
Abstract
   In order to stand up to the intense competition, Chinese enterprises should first be restructured in terms of organization. Merger and Acquisition is undoubtedly the most significant means of enterprise re-organization. Meanwhile, tax planning plays a decisive role for achieving the anticipatory financial goals. Mergers& acquisition is one of the most important ways to relocate the society resources, which has been more and more popular in the companies of China since 1990s with the studies on M&A. In those studies the factor "tax" hasn't been paid enough attention to, however different ways of M&A lead to different tax burden and different tax pattern, and the tax factor impacted the whole process of an M&A. Of course, a thoughtful tax planning will reduce the cost and generate the benefits for the companies involved in an M&A.
    In view of this, using a combination of theory and practice of the method of tax planning for mergers and acquisitions to commence the study. The analysis of mergers and acquisitions, tax planning and tax planning for mergers and acquisitions based on the theory, combined with existing tax laws and regulations, mergers and acquisitions of enterprises involved in the value added tax, process of business tax,  such as turnover tax and enterprise income tax planning sub-analysis, the final cases through a comprehensive detailed description of how the form of mergers and acquisitions tax planning.

Key words: Mergers and acquisitions;Tax policy; Tax planning

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