摘要
针对上市公司并购纳税问题,采用SWOT方法,分析了上市公司并购过程中的纳税筹划的优势和劣势,提出合理运用税收优惠政策、研究税收政策与会计政策之间的差异、提高企业内部管理人员的素质等策略。研究结果为上市公司并购纳税筹划提供参考。
To address the taxation in listed company mergers and acquisitions,SWOT was adopted to analyze the strength and weakness of tax planning in listed company mergers and acquisitions.Strategies were provided in making reasonable use of tax preferential policies,researching the difference between the tax policy and the accounting policy and improving the quality of enterprise managing staff.The results will provide reference for tax planning in listed company mergers and acquisitions.
出处
《辽宁工程技术大学学报（社会科学版）》
2013年第3期246-249,共4页
Journal of Liaoning Technical University(Social Science Edition)
关键词
上市公司
并购
纳税筹划
内外部环境
优劣势
listed company
merger and acquisition
tax planning
internal and external environment
strength and weakness
