房地产企业并购重组税收风险及应对策略研究

Research on tax risks and coping strategies for mergers and acquisitions and restructuring of real estate enterprises

社会经济的不断发展使得房地产企业在国内市场环境的动态变化下迎来了相当大的市场竞争压力,这就使企业间的并购重组的现象越来越多。房地产企业在并购重组过程中一般会涉及较重的税收支出和税收负担,合适的税务筹划方案不仅能给企业减轻税负,也能有效规避企业的税收风险,反之则会导致企业增加税负并带来税收风险,因此房地产企业需要在并购重组过程中重视税务筹划工作的具体要求,针对性分析税收风险隐患,更科学合理地设计税收筹划方案。文章分析了房地产企业并购重组税收筹划的原因及并购重组的税收风险问题,并以此为基础探讨了有效规避企业并购重组税收风险的应对策略,以期为房地产企业在并购重组过程中所产生的税务问题的解决提供参考。

The continuous development of the social economy has prompted the domestic market environment to bring considerable market competition pressure to real estate enterprises under dynamic changes,which makes the phenomenon of mergers and acquisitions and restructuring between enterprises more and more.Real estate enterprises in the process of mergers and acquisitions and restructuring will generally involve heavier tax expenditures and tax burdens,suitable tax planning schemes can not only reduce the tax burden for enterprises,but also effectively avoid the tax risks of enterprises,on the contrary,it will cause enterprises to increase tax burdens and bring tax risks.Therefore,real estate enterprises need to pay attention to the specific requirements of tax planning in the process of mergers and acquisitions,and analyze the hidden dangers of tax risks in a more scientific and reasonable way to design tax planning plans.This paper analyzes the reasons for the tax planning of mergers and acquisitions and restructuring of real estate enterprises and the tax risks of mergers and acquisitions,and discusses the coping strategies for effectively avoiding the tax risks of mergers and acquisitions and restructurings of enterprises on this basis,in order to provide a reference for the tax problems arising from the process of mergers and acquisitions and restructuring of real estate enterprises.