我国上市公司换股并购中的税收筹划浅探

Study on Tax Planning of Mergers and Acquisitions of Listing Corporation by Means of Stock Exchange in China

换股并购作为最具发展潜力的并购支付方式,能够减轻主购企业现金支付压力,契合税收筹划要点,助力最优并购效益实现。我国上市公司可通过有效税收筹划,切实控制并购重组成本,实现并购收益最大化。文章通过国美电器上市案例的分析,尝试提出我国上市企业换股并购中税收筹划的不足之处,以期能够寻求具有借鉴意义而为行业所用的税收筹划要点。

The MA by stock for stock as the most development potential of payment can reduce cash payment pressure of the main purchase enterprise,fit tax planning points and help acquire optimal benefits of the acquisition.Chinese Listing Corporation can effectively control the cost of mergers and acquisitions by effective tax planning,getting access to the maximization of merger and acquisition.Through Gome＇s acquisition case analysis,this paper tried to put forward the inadequacies of tax planning in merger and acquisition by means of stock exchange in Chinese listing enterprise,hoping can draw conclusions from the case so we can get the point for the industry to use in tax planning.