【作者】 吴婧；

【导师】 傅代国；

【作者基本信息】 西南财经大学 ， 会计， 2012， 硕士

【摘要】 并购作为企业资本运作的主要方式之一,在市场经济的发展与完善中扮演着十分重要的角色。企业可以合理通过并购行为进行战略重组,发挥并购协同效用,增强企业的竞争实力,从而达到企业的战略目标。企业所得税作为影响企业并购成本的主要因素之一,是企业在并购决策和实施中的重要考虑对象。自2006年起,我国税法体系开始了新一轮的改革。从新《企业所得税法》、《企业所得税法实施条例》的相继出台,到2009年《关于企业重组业务企业所得税处理若干问题的通知》和2010年国家税务总局《企业重组业务企业所得税管理办法》的颁布,企业并购重组的所得税税收政策形成了较为全面统一的体系。根据企业并购重组的不同模式,所得税税收政策提出了新的处理办法,企业在所得税缴纳的实务操作层面有了新的要求。企业并购往往要承担大量所得税税负,要实现最优的并购决策,就要对企业在新所得税制环境下面临的并购税收问题进行研究,按照所得税法的新规定估算并购的税负成本,及时调整并购安排,进行税收筹划,使并购活动在税收遵从的前提下所得税税负成本最低,从而提高企业的并购价值。本文选取企业并购的所得税税收筹划问题进行研究,以企业并购、税收筹划等相关理论作为基础,根据近期颁布的企业并购的所得税相关政策,较为全面地分析现行并购所得税政策的指导原则与具体税收条例的实施条件,继而从并购模式的不同角度出发,有针对性地提出相关税收筹划方案,为企业的并购模式选择提供参考。文章共分为四个部分。第一章阐述企业并购的所得税税收筹划目的及意义,并介绍国内外对此相关研究的现状。第二章介绍关于并购和税收筹划的相关概念,探讨并购与税收筹划的关系以及所得税税收筹划在企业并购中的重要性。第三章对相关政策中关于企业并购的条文进行梳理,以条文为基础研究所得税税收筹划的方案,归纳税收筹划的思路。第四章通过综合案例分析,提出不同的税收筹划方案,对各方案在定性分析的基础上量化计算、比较并购方案的税负成本,从而提出税收筹划的建议及启示。更多还原

【Abstract】 As an important form of enterprise capital operation, mergers and acquisitions plays an important role in the development of market economy. Enterprises can become greater competitive and achieve the strategic objectives of the enterprise by M&A.Taxes cannot be ignored in the decision-making and implementation of M&A because of the important impact in micro-enterprise economics. Since2006, China’s tax system began a new round of reforms. From the new Enterprise Income Tax Law to Income tax issues on corporate restructuring business, the income tax policy about M&A has become more comprehensive and unified.According to different modes of M&A, income tax policy puts forward some new rules and regulations. Enterprises confront more new requirements, tending to bear large number of income tax burdens. So it is necessary to study on M&A income tax issues and tax planning in order to lower the income tax cost, thereby increasing the value of M&A.This article selects income tax planning in M&A to study, which based on the tax planning and other related theories, analyzing the current guiding principles and specific tax regulations of M&A income tax policy, then from the different angles of the M&A mode, put forward relevant tax planning, providing some reference for enterprises.The article is divided into four parts. The first chapter introduces the practical significance of income tax planning in M&A and recent research about it. The second chapter introduces the concept of M&A and tax planning, explores the relationship of M&A and income tax planning and emphasizes on the importance of the tax planning in M&A. The third chapter tries to sort out the every income tax rule about M&A, studies the different tax planning schemes and summarizes the tax planning ideas. The last chapter presents a comprehensive case study, analyzes different tax costs of the program, and then proposes some tax planning advice and inspiration.更多还原