企业并购中实施税收筹划的可行性与必要性研究

The Research on the Feasibility and Necessity of Implementing the Tax Planning in M&A

中国企业并购活动日趋活跃,与企业并购相关的税务筹划问题日益成为人们关注的焦点。对企业并购中税收给予合理的筹划能够有效地降低成本,提高竞争力。本文在此经济背景下,对企业并购和税收筹划做了简要的介绍,并对企业并购中实施税收筹划的可行性与必要性进行了详细研究。

M A activity is becoming increasingly fierce in China.Associated with mergers and acquisitions tax planning is increasingly becoming the focus of attention.M A tax on reasonable planning can effectively reduce costs and improve competitiveness.The article based on the economic setting,gives the M A and tax planning a brief introduction and makes a detailed consideration on the feasibility and necessity of implementing the tax planning in M A.