企业并购出资方式的税收筹划

Discussion on the Taxation Design of the Investment Forms for Enterprise's Merging and Purchasing

介绍了企业并购的3种出资方式——现金收购、股票收购和综合证券收购,通过对各种出资方式税务处理的比较,结合案例对企业并购过程中的出资方式进行税收筹划策略设计,以使企业并购行为更加科学合理。

This paper introduces three investment forms for enterprise＇s merging and purchasing—— the cash purchasing, the stock purchasing and the security purchasing, and through then comparison of the taxation treatment of various investment forms, and connecting with the actual cases, puts forward the taxation design of the investment forms in the course of enterprise＇s merging and purchasing in order to make enterprise＇s merging and purchasing behavior more scientific and more rational.