企业重组中的税收政策及筹划

发布时间：2018-03-12 09:28

本文选题：企业重组　切入点：税收筹划　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：企业重组是指企业之间以产权流动或经营权的改变为纽带,遵循经济、行政、法律原则,并按照市场规律对企业原有、既存的各类资源要素及企业本身实施的再造企业组织形式、优化企业结构的企业行为,从而达到企业资源优化配置的最终目的。企业重组的纳税筹划,是指企业依据现行税收法律制度并结合其发展趋势,统筹安排涉税的企业重组活动,设法谋取企业重组最大税后收益的税务决策行为,以达到节约纳税额、降低企业重组风险的目的。本文分为六部分,简要内容如下：第一章：引言。主要介绍研究背景,文件综述,研究的方法和内容,创新与不足。第二章：企业重组税收筹划理论基础。本章对税收筹划进行概述,阐述企业重组与税收筹划的关系,动因分析,指明企业重组税收筹划的原则及基本途径,以及从税收激励及税收制约两方面阐述企业重组的税收规则。第三章：企业重组税收筹划的税收政策分析。分析企业重组过程中,一般性税务重组、特殊性税务重组的相关税收政策。第四章：企业重组的涉税案例分析。选择具体案例,对企业重组过程中的税收筹划进行分析。并对我国企业重组税收筹划问题及策略进行总结。第五章：我国企业重组税务筹划的现状及改进策略第六章：结束语。
[Abstract]:Enterprise reorganization means that enterprises are linked by the flow of property rights or the change of management rights, follow the economic, administrative and legal principles, and follow the laws of the market to the original enterprises. All kinds of existing resource elements and the organizational form of the reconstituted enterprise implemented by the enterprise itself, and the enterprise behavior of optimizing the enterprise structure, so as to achieve the ultimate goal of optimizing the allocation of the enterprise resources. Refers to the tax decision-making behavior of the enterprise in accordance with the current tax legal system and its development trend, arranging the tax-related enterprise reorganization activities as a whole, and trying to obtain the maximum after-tax income of the enterprise reorganization, so as to save the tax amount. The purpose of reducing the risk of enterprise reorganization. This paper is divided into six parts. The brief contents are as follows: chapter one: introduction. It mainly introduces the research background, the document summary, the research method and the content, Innovation and deficiency. Chapter two: the theoretical basis of tax planning for enterprise reorganization. This chapter summarizes tax planning, expounds the relationship between enterprise reorganization and tax planning, analyzes the causes, and points out the principles and basic ways of tax planning. Chapter three: tax policy analysis of enterprise reorganization tax planning. Analysis of general tax reorganization in the process of enterprise restructuring. Chapter 4th: analysis of tax-related cases of corporate restructuring. This paper analyzes the tax planning in the process of enterprise reorganization, and summarizes the problems and strategies of tax planning in the reorganization of enterprises in China. Chapter 5th: the present situation and improvement strategy of tax planning of enterprises in China: conclusion.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F812.42

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