医药类上市公司并购重组税务问题研究——以X公司重组为例

发布时间：2018-10-19 07:12

【摘要】：随着资本市场的发展,上市公司的并购重组已经成为了我国上市公司资本运营的一种普遍的方式。成功的并购重组能给企业带来很多好处,能增强企业竞争力,提升企业获利能力,为股东创造更大价值。在这股并购浪潮下,医药类上市公司的并购重组显得异常活跃,近几年医药类上市公司并购重组在数量上都是两位数的增长,2016年上半年较2015年同期增长近36%,在模式上主要采用借壳上市和产业整合。本文结合X公司重组案例研究发现,医药类上市公司并购重组主要涉及企业所得税、个人所得税及增值税的问题。针对这些问题,在对策建议部分从税收政策制定、执行及企业合理选择税务处理方式等多个层次给出了解决问题的对策建议,得出了多层次多角度解决医药类上市公司并购重组税务问题的结论,希望能对医药类上市公司处理类似并购重组产生的税务问题提供一些有益的参考。
[Abstract]:With the development of capital market, M & A of listed companies has become a common way of capital operation of listed companies in China. Successful mergers and acquisitions can bring a lot of benefits to enterprises, enhance the competitiveness of enterprises, enhance the profitability of enterprises, and create greater value for shareholders. In this wave of mergers and acquisitions, the mergers and acquisitions of listed pharmaceutical companies appear to be extremely active. In recent years, mergers and acquisitions of pharmaceutical listed companies have all registered double-digit growth, and in the first half of 2016 compared with the same period in 2015, nearly 36 percent growth, mainly in the mode of backdoor listing and industrial integration. Based on the case study of X Company reorganization, it is found that M & A of pharmaceutical listed companies mainly involves enterprise income tax, personal income tax and value-added tax. Aiming at these problems, in the part of countermeasures and suggestions, the countermeasures and suggestions to solve the problems are given from the aspects of tax policy formulation, implementation and reasonable selection of tax treatment methods. This paper draws a conclusion of solving the tax problem of M & A and reorganization of pharmaceutical listed companies from multiple levels and angles, and hopes to provide some useful references for pharmaceutical listed companies to deal with tax problems arising from similar mergers and acquisitions.
【作者单位】：重庆钜沃律师事务所
【分类号】：F271;F406.7;F426.72

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