企业并购中的涉税问题研究

A study on tax prbolem in domestic merger and acquisition

随着中国各类企业综合实力的增强,企业之间并购的案例已屡见不鲜,从税收的角度看,任何并购行为都会涉及适用税种、税率或纳税环节的变化。并购企业应根据并购形式的不同、支付方式的变化以及税收优惠政策等因素选择目标企业,为企业带来节税效应,获取税收利益,以实现企业利益最大化。

With the great development of Chinese company strength,Merger and Acquisition （MA） between enterprises happenes constantly.From the view of tax paying,all kinds of MA will bring the variation of taxation forms,tax rate or tax links.So when we choose the target company we should take the following factors into account,they are,MA patterns,payment methods,tax privileges and so on.All these things will take great tax interests to the executing company and help it get the largest business interests.