企业并购中目标企业选择的纳税筹划

The Tax Planning of the Target Companies Selection in the Enterprise Mergers

企业选择哪个企业作为并购对象,是企业并购决策的首要问题。在选择并购目标企业时,如果和税收问题结合起来考虑,进行纳税筹划,那么可以降低并购成本,增加并购的可能性。从并购目标企业所在行业、所在地、经营状况等方面探讨了企业并购中目标企业选择的纳税筹划。

Selecting which enterprise as the acquisition target is the most important issue of the merger decision of the enterprise. In selecting the acquisition target enterprise, if considering it together with the taxation and making the tax planning, we can reduce the acquisition costs and increase the possibility of mergers and acquisitions. This paper probes into the tax planning of the target company selection in the enterprise merger from the target enterprise＇ s industry, location, and operating situation, etc.