中国MN乳业有限公司并购中的税务筹划分析

发布时间：2018-02-27 03:32

本文关键词： 企业并购税务筹划风险分析相关建议　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济社会的不断发展壮大,企业并购的浪潮不断出现。从最早发生在英国的企业并购开始,至今企业并购已经经历了五次规模成级数增长的并购浪潮。而我国直到1993年才出现首个上市公司并购的案例,可见我国企业的并购经验还很欠缺。根据西方国家的成功经验可以知道随着经济全球化的不断发展和我国加入世界贸易组织的推动,并购浪潮一定会在我国出现并迅速发展壮大。同时我们也应该知道由于并购活动涉及税收问题，对并购企业和被并购企业进行并购前、并购中以及并购后的税务筹划是很重要的，因为这样不仅可以减少企业的纳税成本而且可以为企业以后的发展提供一些好的、合理的建议。因此，我国应该不断完善本国的税收法律制度，并在企业并购的过程中越来越关注税的问题。选择和确定合理、科学的税务筹划方案对并购企业和被并购企业来说都是至关重要的。设计科学有效的并购方案是并购企业和被并购企业在并购活动中最重要的一个环节。科学有效的税务筹划方案不仅可以使并购企业减少并购花费的支出，而且可以减轻并购企业和被并购企业的税收压力。因此，，并购企业在进行并购时应进行科学合理的纳税筹划，最大可能的使自身的利益最大化，使自身的潜在成本降到最低。根据西方国家的经济发展轨迹可知，随着社会经济的不断发展我国需要不断完善我国的税收法律，不断加强税务机关和并购各方企业的合作与沟通，努力使税务筹划的理论和实践工作不断丰富起来。本文主要研究企业在进行并购时应如何选择和使用纳税筹划方案以便最大可能的减少并购企业和被并购企业的纳税负担。本文主要采用了理论分析和案例分析相结合的方法，主要从四个部分对中国MN乳业有限公司并购YSL国际控股有限公司的税收筹划进行了研究分析。第一部分主要介绍了中国MN乳业有限公司并购YSL国际控股有限公司的背景；第二部分阐述了中国MN乳业有限公司并购YSL国际控股有限公司的税收筹划；第三部分介绍了中国MN乳业有限公司并购中税收筹划的风险分析；第四部分介绍了中国MN乳业有限公司并购中税收筹划的相关建议。根据以上分析，提出有利于中国MN乳业有限公司的税收筹划方案，使中国MN乳业有限公司能够在法律允许的范围内合理的达到合法节税的目的，从而增加企业的经济效益。
[Abstract]:With the development of economy and society, the wave of enterprise merger and acquisition has been emerging. Since the earliest merger and acquisition occurred in Britain, So far, M & A has experienced five waves of mergers and acquisitions, which have increased in scale. However, only in 1993 did the first case of M & A of listed companies appear in China. It can be seen that Chinese enterprises still lack experience in mergers and acquisitions. According to the successful experiences of western countries, we can know that with the continuous development of economic globalization and the promotion of China's entry into the World Trade Organization, The M & A wave is bound to emerge and grow rapidly in China. At the same time, we should also know that since M & A activities involve tax issues, before M & A and M & A enterprises are merged, Tax planning during and after M & A is very important, because it can not only reduce the tax cost of the enterprise but also provide some good and reasonable suggestions for the future development of the enterprise. Our country should perfect our country's tax law system constantly, and pay more and more attention to tax in the process of enterprise merger and acquisition. Reasonable selection and determination, Scientific tax planning is very important for both M & A enterprises and M & A enterprises. Designing scientific and effective M & A schemes is the most important link in M & A activities between M & A enterprises and M & A enterprises. Effective tax planning can not only enable mergers and acquisitions to reduce the cost of mergers and acquisitions, Therefore, M & A enterprises should carry out scientific and reasonable tax planning in order to maximize their own interests. According to the economic development track of western countries, with the continuous development of social economy, our country needs to constantly improve our tax laws. To strengthen the cooperation and communication between tax authorities and M & A enterprises, and to enrich the theoretical and practical work of tax planning. This paper mainly studies how to choose and use tax planning scheme in order to reduce the tax burden of M & A and M & A. this paper mainly adopts the method of combining theoretical analysis and case analysis. This paper mainly analyzes the tax planning of China MN Dairy Co., Ltd. Merger and acquisition of YSL International Holdings Co., Ltd. The first part mainly introduces the background of China MN Dairy Co., Ltd. Merger and acquisition of YSL International Holdings Co., Ltd. The second part expounds the tax planning of China MN Dairy Co., Ltd. Merger and acquisition of YSL International holding Co., Ltd. The third part introduces the risk analysis of tax planning in the M & A of China MN Dairy Co., Ltd. Part 4th introduces the relevant suggestions of tax planning in M & A of China MN Dairy Co., Ltd. Based on the above analysis, it puts forward the tax planning scheme in favor of China MN Dairy Co., Ltd. To make China MN Dairy Co., Ltd. can reasonably achieve the purpose of legal tax saving within the scope permitted by law, thus increasing the economic benefits of enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F271;F406.7

【参考文献】