我国上市公司并购重组中的税收筹划方法研究

发布时间：2018-03-23 07:33

本文选题：上市公司并购重组　切入点：税收筹划　出处：《上海交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国证券市场经过20多年来的蓬勃发展，取得了巨大的成就；在证券市场突飞猛进的发展过程中，上市公司的并购重组业务也日益频繁。国家作为游戏规则的制定者和市场的监管者，也在加快制定政策的脚步以规范我国的企业并购重组中的涉税业务。税收政策的颁布导致了税务环境的变化，在上述背景下，毫无疑问，，税收理应成为企业并购重组决策中必须考虑的一个重要因素。本文基于证监会并购重组委四年半以来（2008年1月至2012年6月）审核通过的274例并购重组案，总结出了我国上市公司近年来重大并购重组业务的行业分布特点、并购意图、并购方式以及税务处理方式；并且把这些案例运用于并购重组各个环节税收筹划的例证中，作为我国近年来证券市场并购重组业务税收筹划历程的写照，也为以后上市公司重组业务的税收筹划提供经验和参考。论文分为六章来进行阐述：第一章为绪论，第二章为国内外文献综述，第三章为基本理论与政策，第四章为案例统计结论，第五章是文章的主体部分，即上市公司并购重组各环节的税收筹划方法研究，第六章为研究结论和局限性及未来展望。本文从证券市场上寻找样本，结合现实案例，从更加实用的角度来阐述税收筹划的种类与方法，这是本文的创新之处。
[Abstract]:After more than 20 years of vigorous development, China's securities market has made great achievements. Mergers and acquisitions of listed companies are also increasingly frequent. The state acts as the rule-setter and market regulator. It is also speeding up the pace of policy making in order to standardize the tax-related business in the merger and reorganization of enterprises in China. The promulgation of the tax policy has led to a change in the tax environment. Under the above background, there is no doubt that, Tax should be an important factor that must be considered in the decision of M & A. Based on 274 cases of M & A approved by CSRC since January 2008 to June 2012, this paper summarizes the industry distribution characteristics and M & A intention of major M & A business of listed companies in China in recent years. M & A and tax treatment, and apply these cases to the tax revenue planning of each link of M & A, as a reflection of the tax planning process of the M & A business in China in recent years. Also for the future listed companies restructuring business tax planning experience and reference. The thesis is divided into six chapters: the first chapter is the introduction, the second chapter is the domestic and foreign literature review, the third chapter is the basic theory and policy, the fourth chapter is the case statistics conclusion, the fifth chapter is the main part of the article. The sixth chapter is the conclusion, limitations and future prospects. This article looks for the sample from the stock market, unifies the real case, from the more practical angle to expound the tax revenue plan the kind and the method, this is this article innovation.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51;F224

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