关于D公司并购H公司的税收筹划研究

发布时间：2018-05-21 06:29

本文选题：并购重组 + 税收筹划　；参考：《广东财经大学》2017年硕士论文

【摘要】：企业并购是企业优化资本运作和经营的一种重要手段,是企业实施发展战略的重要选择。随着市场竞争的加剧以及资本市场的发展,企业并购成为企业发展的重要路径。而在企业并购重组过程中必然涉及到税收负担问题。因此,对企业并购重组进行税收筹划就显得非常必要。本文采用文献研究法、案例分析法以及对比分析法,先对并购重组税收筹划的文献进行汇总梳理,接着介绍并购重组税收筹划的基本内容。然后就D集成电路公司并购H集成电路公司案例进行详细地税收筹划,重点分析现金支付、股权支付、混合支付三种支付方式的税收成本,对比各种支付方式带来的并购成本,选择企业并购重组税后收益最大化的方案,最后对并购方案进行风险分析。本文通过研究集成电路企业的并购重组案例,以税收筹划为出发点,考虑其他非税因素的影响,使得筹划结果更贴近实际情况。对集成电路企业所在的高新技术行业并购重组具有一定的参考意义。
[Abstract]:M & A is an important means for enterprises to optimize capital operation and management, and an important choice for enterprises to implement development strategy. With the aggravation of market competition and the development of capital market, M & A has become an important path for the development of enterprises. But in the enterprise merger and acquisition reorganization process inevitably involves the tax burden question. Therefore, it is very necessary to carry on the tax planning to the enterprise merger and acquisition reorganization. This article uses the literature research method, the case analysis method and the contrast analysis method, first carries on the summary combing to the merger and reorganization tax planning literature, then introduces the basic content of the merger and reorganization tax planning. Then the case of D integrated circuit company M & A H integrated circuit company is planned in detail, focusing on the tax cost of cash payment, equity payment and mixed payment, and comparing the M & A costs brought by various payment methods. This paper chooses the scheme of maximizing the after-tax income of M & A, and finally carries on the risk analysis to the plan of M & A. By studying the case of merger and acquisition of integrated circuit enterprises and taking tax planning as the starting point and considering the influence of other non-tax factors, this paper makes the planning result more close to the actual situation. It has certain reference significance to the M & A and reorganization of the high-tech industry in which the integrated circuit enterprises are located.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.63;F271;F406.7

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