中国企业并购中的税务风险识别

发布时间：2018-03-07 22:10

本文选题：企业并购　切入点：税务风险识别　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：自1984年我国第一例企业并购案例发生以来，中国并购市场逐步从蹒跚起步到繁荣发展。国家作为市场监管者和规则制定者，在并购市场的发展中也不断加强对并购行为的规范管理。1997年公布的《国家税务总局关于外商投资企业和外国企业转让股权所得税处理问题的通知》，拉开了国家税务总局和财政部对于中国企业并购重组的税务规范历程。税务规范的不断演进导致了并购市场税务环境的变化。在这种情况下企业并购中的税务风险越来越成为企业不可忽视的因素。本文通过研究2012年深圳发展银行吸收合并平安银行的案例，，总结出上市公司并购流程，结合我国关于并购的税收规制，识别出企业并购中所面临的税务风险，为企业树立并购税务风险意识、加强税务风险识别管理提供参考建议。本文由案例与案例分析两大部分组成。第一部分包括了案例背景与基本案情；第二部分则包括：导论、理论基础、并购重组相关税法分析、并购中税务风险识别、深发展吸收合并平安银行以及结论。本文通过将理论与现实案例结合，从更加实际的角度阐述税务风险识别的过程。
[Abstract]:Since 1984, the first case of M & A occurred in China, the M & A market in China has gradually started from stumbling to prosperous development. In the development of the M & A market, the regulatory management of M & A behavior has also been continuously strengthened. The Circular of the State Administration of Taxation on the treatment of income tax on the transfer of Equity in Enterprises with Foreign Investment and Foreign Enterprises, published on 1997, opened the State tax. The process of tax regulation of M & A of Chinese enterprises by the General Administration of Affairs and the Ministry of Finance. The evolution of tax norms has led to the change of the tax environment in the M & A market. In this case, the tax risk in M & A is becoming more and more important. A factor that cannot be ignored by an enterprise. By studying the case of Shenzhen Development Bank absorbing and merging Ping an Bank in 2012, this paper summarizes the M & A process of listed companies, and identifies the tax risks faced by enterprises in M & A in combination with the tax regulations on M & A in China. It provides reference suggestions for enterprises to set up tax risk consciousness of M & A and to strengthen the management of tax risk identification. This paper consists of two parts: case and case analysis. The first part includes the case background and the basic case. The second part includes: introduction, theoretical basis, analysis of tax law related to M & A, tax risk identification in M & A. Deep development absorbs the merger of Ping an Bank as well as the conclusion. By combining theory with practical cases, this paper expounds the process of tax risk identification from a more practical point of view.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F279.2;F271;F812.42

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