毕业论文—企业并购中的税收筹划问题进行研究

-I-摘要随着经济全球化的发展和中国加入WTO，企业并购成为企业在知识经济下扩大经济规模，获取规模经济，增强市场竞争力的一个有效手段。我国企业要在激烈的市场竞争中立于不败之地，首先要进行组织的合理调整，并购是企业组织调整的重要方式。而税收筹划作为并购方案策划中不可或缺的组成部分，对于在并购决策中达到预期财务目标起着举足轻重的作用。如何依法纳税并主动地利用税收杠杆将企业并购的各个环节同减轻税负结合起来以谋取最大的经济利益，已成为企业经营理财的重要组成部分。但从现实的经济生活中看出，我国有很多企业忽视了企业并购和税收筹划的有机结合，在并购中造成企业多交税，加重了企业的税收负担。企业的并购活动，应该也必须重视纳税筹划，以降低并购重组成本，减轻税收负担。基于以上原因，本文对企业并购中的税收筹划问题进行研究，探讨企业并购过程中各个环节的一些涉税问题。本文利用规范分析结合实证分析和系统研究方法，首先介绍并购及税收筹划的基本理论，再从并购的各个环节对税收筹划加以分析，包括选择目标企业、支付方式、会计处理方法及融资方式等环节，最后，结合具体的案例分析评价并购中支付方式环节的税收筹划问题，得出了税收筹划是企业在并购的决策和实施过程中不可忽视的重要因素的结论。关键词：企业并购；税收筹划；支付方式-II-ABSTRACTWiththedevelopmentofglobalizationandChina’senteringintoWTO,mergersandacquisitionschangedintooneoftheeffectivemeansofgainingtheeconomytoscopeandimprovingthemarketcompetitiveadvantage.Inordertostanduptotheintensecompetition,Chineseenterprisesshouldfirstberestructuredintermsoforganization.M&Aisundoubtedlythemostsignificantmeansofenterprisereorganization.Meanwhile,taxplanningplaysadecisiveroleforachievingtheanticipatoryfinancialgoals.HowtopaytaxesinaccordancewiththelowandutilizethetaxlevervoluntarilytocombineeachlinkofenterpriseM&Awithlesseningtheburdenoftaxationtoseekthegreatesteconomicbenefitshasalreadybecomeoneoftheimportantcomponentsofcorporationfinance.Inrealeconomiclife,manyenterprisesinChinaoverlooktheorganiccombinationofM&Aandtax-planning,whichmakesenterprisespaymoretaxinM&Aactivityandaddtotheenterprises'taxburden.Therefore,attentionshouldbepaidtotax-planninginM&AsoastoreducetheM&Aandlightenthetaxburden.Therefore,outsproutsthisthesiswhichaimstostudytacticsoftaxplanningforM&A，anddiscussessometaxproblemsassociatedwithlinksintheprocessofM&A.Byusingstandardanalysisandcaseanalysis，andsystematicalanalysismethod,thispaperdescribestheelementarytheoriesofM&Afirstly,thenitanalyzesthetaxplanninginvolvedinthewholecourseofM&A,includingtheselectionoftargetenterprise，methodofpayment，accountingmethodsandfinancingmethods.Finally,itcitesconcreteexampletoevaluatethetaxplanninginthechoiceofmethodofpayment.Hereby,corporationsshouldnotignoretheimportanceoftaxplanningduringthedecisionandexecuteofM&A.Keywords:mergerandacquisition;taxplanning;methodofpayment-III-目录摘要.................................................................................................................................................IABSTRACT.......................................................................................................................................II第1章绪论................................................................................................................................11.1论文研究的目的及意义........................................11.1.1论文研究的目的........................................11.1.2论文研究的意义........................................11.2国内外研究现状..............................................21.2.1国内研究现状..........................................21.2.2国外研究现状..........................................21.3论文研究的方法..............................................31.3.1规范分析结合实证分析..................................31.3.2系统研究方法................................................................................................3第2章企业并购与税收筹划................................................................................................42.1企业并购概述................................................42.1.1企业并购的概念........................................42.1.2企业并购的动因........................................42.1.3企业并购的类型........................................52.2税收筹划概述................................................62.2.1税收筹划的概念........................................62.2.2税收筹划的性质........................................62.3税收筹划与逃税和避税的区别..................................72.4税收筹划对企业并购的影响..................................................................................7第3章企业并购中税收筹划的基本理论及方法............................................................93.1企业并购中税收筹划的基本理论................................93.1.1企业并购中税收筹划的内涵..............................93.1.2企业并购中税收筹划的原则..............................93.2企业并购中税收筹划的基本方法......................................................................10第4章企业并购中税收筹划的分析..................................................................................114.1目标企业所在行业的税收筹划.................................114.2并购时不同支付方式的税收筹划...............................124.3并购会计处理方法选择的税收筹划.............................14-IV-4.4并购融资方式选择的税收筹划...........................................................................16第5章税收筹划在太极药业并购案中的应用...............................................................175.1并购双方简介..............................................175.1.1太极集团简介.........................................175.1.2西南药业简介.........................................185.2太极集团并购西南药业的动机................................185.3太极集团并购西南药业的税收筹划方案分析及评价..............195.3.1并购税收筹划方案分析.................................195.3.2并购方案评价..............................................................................................22第6章结论......................................................................................................