企业并购重组中的税收筹划

企业兼并重组中涉及的财税政策关乎资产评估增值等多方面债务重组收益,研究和分析相关财税政策是支持企业兼并重组的重要方式。本文将通过对我国现行税法中影响企业并购重组的各税收因素进行系统分析,分析企业如何合法利用税收政策,在并购行为中科学全面地进行纳税安排,以降低企业并购的成本,带来最大并购效益。

The fiscal and tax policy relating to the company mergers and acquisitions is very important for the gainn on debt restructuring and revaluation of assets, researching and analysis relating fiscal policy is an important way to support the mergers and acquisitions. Based on systematically analyzing the various factors of fiscal and tax policy related to M ＆ A,this paper revealed how to legitimate using policy and how to scientific and comprehensive using tax arrangements in M ＆ A to reduce the cost of acquisition, and farthest benefit the M ＆ A.