顺丰公司借壳上市税收筹划案例研究

发布时间：2018-03-10 19:52

本文选题：借壳上市　切入点：税收筹划　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：借壳上市是中国当前证券市场最常见的一种资产重组模式。在借壳上市控股、净壳、入壳的过程中,企业通常需要从战略、融资、经营、控制权等角度去做利益考量与博弈选择,但在实际操作中,税收问题也是企业重组不可忽视的重要因素。税负的高低不仅会给企业重组带来现金流的影响,还可能在后续发展中给企业带来税收风险。税收问题有时候直接决定企业重组的成败,税收筹划不仅可以为企业减少现金流出节约重组成本,提高重组成功率,还可以对重组后税收风险的防范起到至关重要的作用。本文从我国资本市场已成功借壳上市的案例中总结归纳出三种常用的借壳上市操作模式,并结合顺丰公司借壳马鞍山鼎泰稀土新材这个比较有代表性的重组实例,剖析借壳上市三种操作模式下每个环节的涉税问题与风险提示。同时在此分析的基础上对借壳上市的模式进行税收筹划,从税负角度给出模式的优选建议,以期对未来拟借壳上市企业提供借鉴与帮助。
[Abstract]:Backdoor listing is one of the most common asset restructuring models in China's current securities market. In the process of backdoor listing holding, net shell and shell listing, enterprises usually need to operate from strategy, financing, and operation. In practice, the tax problem is also an important factor that can not be ignored. The tax burden will not only bring the influence of cash flow to the reorganization of the enterprise. Tax problems sometimes directly determine the success or failure of enterprise restructuring. Tax planning can not only reduce cash outflow, save the cost of restructuring, but also improve the success rate of restructuring. It can also play a vital role in the prevention of tax risk after restructuring. This paper summarizes three common operating modes of backdoor listing from the successful backdoor listing in China's capital market. And combined with Shunfeng Company's shell borrowing from Ma'anshan Dingtai rare Earth New Wood, a more representative example of reorganization, This paper analyzes the tax-related problems and risk hints of each link in the three operating modes of backdoor listing. On the basis of this analysis, the tax planning of the mode of backdoor listing is carried out, and the suggestions for the optimal selection of the mode are given from the perspective of tax burden. With a view to future backdoor listed enterprises to provide reference and help.
【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】：F259.23;F832.51;F253.7

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