F公司并购重组税收筹划案例分析
发布时间：2018-11-05 18:12
【摘要】：并购重组作为企业经营战略中的重要举措,在经济全球化的带动下,被越来越广泛的应用到企业发展过程中,我国也逐渐在国内外并购市场中表现出了强劲的势头。而在影响并购活动的诸多因素中,税收因素在并购成败中起着至关重要的作用。因此,只有合理合法的进行税收筹划,才能使并购重组更顺利的完成,以达到企业利益的最大化。并且能在此过程中起到规范整个市场的税收行为的作用,带动整体发展。文章通过六个部分阐述企业并购中的税收筹划。首先介绍了整个税收筹划理念形成以及发展的背景、本文研究的意义以及国内外对于税收筹划所做的研究及贡献；其次阐述了并购重组及税收筹划的相关理论概述及税收筹划的方式；然后通过对并购方F公司以及被并购目标公司B公司的背景简介,得出其进行并购和进行税收筹划的必要性；再次,通过对F公司并购B公司的并购案的研究,运用并购中税收筹划的实务方法,对各有利弊的三个并购方案的并购成本和税收成本进行比较,选择并购成本最小、风险适中的并购方案；最后通过对本文中案例的研究得出,企业在进行并购重组的税收筹划中要充分发挥税收挡板的节税作用以及国家税收政策取得的税收减免,使企业的获得最大的节税利益,并注意密切关注国家税收方面的政策调整,以保证企业税收筹划工作的顺利进行。本文通过对F公司并购案例中税收筹划的分析,建议企业在并购税收筹划中要注意多方案对比以降低并购成本,并且在税收筹划过程中注意对国家税收政策的应用以达到减免税负的作用。
[Abstract]:M & A as an important measure in enterprise management strategy, driven by economic globalization, is more and more widely used in the process of enterprise development, China has gradually shown a strong momentum in the domestic and foreign M & A market. Among the factors affecting M & A, tax plays an important role in the success of M & A. Therefore, only reasonable and legal tax planning can make M & A to be completed more smoothly, in order to maximize the interests of enterprises. And can play a role in regulating the whole market tax behavior in the process, driving the overall development. This paper expounds the tax planning in M & A through six parts. Firstly, it introduces the background of the formation and development of the whole concept of tax planning, the significance of this study and the research and contribution to tax planning at home and abroad. Secondly, it expounds the related theories of M & A and tax planning and the ways of tax planning. Then, the necessity of M & A and tax planning is obtained by introducing the background of M & A company F and M & A target company B; Thirdly, through the study of M & A case of company F and the method of tax planning in M & A, the paper compares the cost of M & A and the cost of tax of three schemes of M & A with advantages and disadvantages, and chooses the minimum cost of M & A. M & A plan with moderate risk; Finally, through the case study in this paper, it is concluded that in the tax planning of M & A, enterprises should give full play to the tax saving function of the tax baffle and the tax relief obtained by the national tax policy, so that the enterprises can obtain the greatest tax saving benefits. And pay close attention to the national tax policy adjustment to ensure the smooth progress of enterprise tax planning. Based on the analysis of tax planning in M & A cases of company F, this paper suggests that enterprises should pay attention to the comparison of multiple schemes in order to reduce the cost of M & A. And pay attention to the application of national tax policy in the process of tax planning in order to achieve the negative effect of tax reduction and exemption.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F271;F
[Abstract]:M & A as an important measure in enterprise management strategy, driven by economic globalization, is more and more widely used in the process of enterprise development, China has gradually shown a strong momentum in the domestic and foreign M & A market. Among the factors affecting M & A, tax plays an important role in the success of M & A. Therefore, only reasonable and legal tax planning can make M & A to be completed more smoothly, in order to maximize the interests of enterprises. And can play a role in regulating the whole market tax behavior in the process, driving the overall development. This paper expounds the tax planning in M & A through six parts. Firstly, it introduces the background of the formation and development of the whole concept of tax planning, the significance of this study and the research and contribution to tax planning at home and abroad. Secondly, it expounds the related theories of M & A and tax planning and the ways of tax planning. Then, the necessity of M & A and tax planning is obtained by introducing the background of M & A company F and M & A target company B; Thirdly, through the study of M & A case of company F and the method of tax planning in M & A, the paper compares the cost of M & A and the cost of tax of three schemes of M & A with advantages and disadvantages, and chooses the minimum cost of M & A. M & A plan with moderate risk; Finally, through the case study in this paper, it is concluded that in the tax planning of M & A, enterprises should give full play to the tax saving function of the tax baffle and the tax relief obtained by the national tax policy, so that the enterprises can obtain the greatest tax saving benefits. And pay close attention to the national tax policy adjustment to ensure the smooth progress of enterprise tax planning. Based on the analysis of tax planning in M & A cases of company F, this paper suggests that enterprises should pay attention to the comparison of multiple schemes in order to reduce the cost of M & A. And pay attention to the application of national tax policy in the process of tax planning in order to achieve the negative effect of tax reduction and exemption.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F271;F
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