摘要
在公司购并和重组时,税收筹划有着重要的意义,通过统筹考虑、全面权衡,制订合理筹划方案,既能降低企业税负,又能提高企业整体价值。制订方案时要重点关注需缴纳税费、亏损承继结转、支付方式、合并费用扣除等方面。
During the company merger and reorganization, the tax revenue preparation has important significance , through the overall consideration, comprehensive measures, making reasonable preparation project , both can reduce the enterprises tax burden and can improve enterprise overall value. When working out a scheme pays close attention to necessaries paying the tax fee, deficit descent and carried forward , method of payment , merger cost deduction and so on.
出处
《山西焦煤科技》
2007年第4期30-31,共2页
Shanxi Coking Coal Science & Technology
关键词
企业购并
税收筹划
意义
Enterprise merger
Making a plan of tax revenue
Significance