我国税收政策对企业并购纳税筹划的影响

本文主要结合企业并购各环节所涉及到的税收因素,对企业并购中的主要税种的纳税筹划进行了研究,为企业的并购行为理清思路,为其纳税筹划提供参考。

In order to render reference to the tax planning program of the mergers and acquisitions（MA）,this paper takes into account the various aspects of taxing factors involved in enterprises mergers and acquisitions,and then studies on the tax planning of main taxes during the mergers and acquisitions.