DF锰业重组中的财税问题研究

发布时间：2018-03-21 06:03

本文选题：企业重组　切入点：涉税问题　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展,我国在国际上的影响力越来越显著,如何在激烈的国际竞争中立于领先地位,取得长盛不衰的发展是我国经济发展过程中尤为重要的问题。当前,越来越多的企业实施企业重组与并购,通过企业之前的合作与整合力图在激烈的竞争中取得有效的资源配置、提高企业市场竞争力。这种企业之间的整合与发展是否真正有利于企业实力的提升,在企业合并重组过程中的财政与税收的相关政策法规如何规范解决合并企业的财税问题,是当前学术界正在研究的重要内容,作为我国经济社会的重要组成部分,我们应通过对企业并购重组的研究来探讨财政税收政策的执行力。DF锰业公司是一家大型的锰业公司,锰业行业中的龙头企业。为了扩大规模和追求利润,DF锰业公司对B公司进行了并购重组,但是在并购重组过程中出现了多种问题：在重组过程中没有形成企业的核心竞争力、重组后的财务重组没有实质性的进展、并购重组后企业集团内部出现同业竞争的情况以及财务重组与业务重组匹配度差,缺乏系统性等。本文以企业重组和涉税问题的相关理论为理论基础,以DF锰业为研究对象,深入的分析了在DF锰业重组过程中的涉税环节以及存在的问题,以购买法和权益联营法这两种财务处理方法来解决重组过程中出现的财税问题,并且对DF锰业进行了实例分析。本文旨在对企业重组中出现的财税问题提供了重视企业的无形资源提升企业竞争力、明确战略目标防止同业竞争、实施会计核算体系以及完善全面预算管理等切实可行的处理方案,希望能够提高案例企业的经营效益。
[Abstract]:With the development of economy, the influence of our country in the world is becoming more and more remarkable. How to stand in the leading position in the fierce international competition and achieve the development for a long time is a particularly important problem in the process of our country's economic development. More and more enterprises carry out enterprise reorganization and merger and acquisition. Through the cooperation and integration of enterprises before, they try to achieve effective resource allocation in the fierce competition. Whether the integration and development of this kind of enterprises is really conducive to the improvement of enterprise strength, how to normalize the fiscal and tax policies and regulations in the process of corporate merger and reorganization, and how to solve the fiscal and tax problems of the merged enterprises? As an important part of our country's economy and society, we should discuss the implementation of fiscal and tax policies through the study of mergers and acquisitions of enterprises. DF Manganese Industry Company is a large manganese industry company. In order to expand the scale and pursue the profit, DF Manganese Industry Company has acquired and reorganized Company B, but in the process of M & A and reorganization, there are many problems: in the process of reorganization, the core competitiveness of the enterprise has not been formed. There has been no substantial progress in the financial restructuring after the reorganization. After mergers and acquisitions, the situation of interbank competition within the enterprise groups and the poor matching degree between the financial restructuring and the business restructuring, Based on the theory of enterprise reorganization and tax-related issues, this paper takes DF manganese industry as the research object, deeply analyzes the tax-related links and existing problems in the process of the reorganization of DF manganese industry. To solve the fiscal and taxation problems in the process of restructuring, two kinds of financial treatment methods, the purchase method and the equity pool method, are used to solve the problem. This paper aims to provide the invisible resources of enterprises to enhance the competitiveness of enterprises and clear the strategic objectives to prevent the competition of the same industry, this paper aims to provide the invisible resources of enterprises to enhance the competitiveness of enterprises, and to make clear the strategic objectives to prevent the competition in the same industry. It is hoped that the implementation of accounting system and the improvement of comprehensive budget management can improve the operating efficiency of the case enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F426.3;F812.4

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