企业并购重组增值税纳税筹划问题研究(论文13500字)
内 容 摘 要
随着我国资本市场的快速发展，并购重组作为一种优化资源配置的重要方式，在现代经济社会中得到了越来越广泛的运用。而并购重组决策是一个复杂的活动过程，需要考虑诸多影响因素，其中税收因素贯穿于并购重组的整个过程，尤其是增值税作为并购重组活动中最主要的税种，直接影响着并购重组的成本和效益，甚至决定了并购重组的成功与否。只有进行了合理的增值税纳税筹划，才能使并购重组活动为企业带来良好的效益。因此，企业在并购重组活动中，有必要充分解读相关税收政策，谨慎积极的进行增值税纳税筹划。基于此，本文对企业并购重组的纳税筹划问题进行了详细研究。本文主要通过以下几个部分进行研究：首先，讲述了研究背景、意义和国内外研究现状；其次，对企业重组并购和纳税筹划的相关理论进行了概述，对重组并购的概念、分类与企业并购重组纳税筹划的概念、方法、流程进行了介绍；再次，对增值税相关法规的解读及筹划方向进行了详细的描述，包括增值税、土地增值税、契税和印花税的相关法规及筹划方向进行解读和分析；随后对实际案例进行分析，进行了具体的企业并购重组纳税筹划情况分析，得出相应的启示；最后提出了企业并购重组纳税筹划对策。希望本文研究能对我国企业并购重组的纳税筹划提供借鉴和指导。
关键词：增值税 并购重组 纳税筹划
Research on Tax Planning of Enterprise M&A and Reorganization
Abstract
With the rapid development of China's capital market, M&A as an important way to optimize resource allocation has been used more and more widely in modern economic society. M&A and restructuring decision-making is a complex activity process. Many influencing factors need to be considered. The taxation factor runs through the whole process of mergers and acquisitions, especially the most important tax in M&A activities, which directly affects the cost of M&A. Benefits even determine the success of mergers and acquisitions. Only through reasonable VAT tax planning can the M&A activities bring good benefits to the company. Therefore, in the M&A activities of enterprises, it is necessary to fully interpret the relevant tax policies and prudently and actively carry out VAT tax planning. Based on this, this paper has carried out a detailed study on the tax planning of corporate mergers and acquisitions. This paper mainly studies through the following parts: firstly, it describes the research background, significance and research status at home and abroad. Secondly, it summarizes the related theories of corporate restructuring and tax planning, and the concept, classification and mergers and acquisitions of restructuring mergers and acquisitions. The concept, method and process of restructuring tax planning were introduced. Thirdly, the interpretation and planning direction of VAT related regulations were described in detail, including the relevant regulations and planning directions of value added tax, land value added tax, deed tax and stamp duty. And analysis; then the actual case analysis, the specific analysis of corporate mergers and acquisitions tax planning, and the corresponding enlightenment; finally proposed the corporate mergers and acquisitions tax planning countermeasures. I hope this research can provide reference and guidance for the tax planning of M&A and restructuring in China.
Key words：VAT, mergers and acquisitions, tax planning
目 录
一、绪论 - 1 -
（一）研究背景 - 1 -
（二）研究意义 - 1 -
（三）国内外研究综述 - 2 -
二、企业并购重组纳税筹划理论概述 - 3 -
（一）企业并购重组的相关理论 - 3 -
（二）企业并购重组纳税筹划的相关理论 - 4 -
三、增值税相关法规的解读及筹划方向 - 5 -
（一）增值税处理的解读及筹划方向 - 5 -
（二）土地增值税相关法规的解读及筹划方向 - 6 -
（三）契税相关法规的解读及筹划方向 - 7 -
（四）印花税相关法规的解读及筹划方向 - 7 -
四、企业并购重组纳税筹划案例分析 - 7 -
（一）案例背景 - 8 -
（二）确定纳税筹划关键及设计方案 - 8 -
（三）不同纳税筹划方案之间的效果比较 - 10 -
（四）最终选定纳税筹划方案 - 12 -
（五）案例启示 - 12 -
五、企业并购重组纳税筹划对策 - 13 -
（一）实行企业纳税筹划全面信息管理 - 13 -
（二）并购重组的纳税筹划要充分利用税收政策 - 14 -
（三）并购重组的纳税筹划要重视“税收链”管理模式 - 14 -
（四）并购重组的纳税筹划要加强各方沟通 - 14 -
（五）加强涉税风险管理 - 15 -
结 论 - 16 -
参考文献 - 17 -
致 谢 - 18 - |
