企业并购中税收筹划浅析（毕业论文）

（北京）

毕 业 论 文

企业并购中税收筹划浅析

院系名称： 工商管理学院 专业名称：_ 会计学 _ 学生姓名：__ _ _ 学 号： __ _ 指导教师：_ _ __ __

完成日期 20 年 6月 15日

本科毕业论文 第I页

企业并购中税收筹划浅析

摘要

近几年来，快速的经济增长及不断改善的资本市场引致并购市场的繁荣。我国正成为亚太地区并购交易活跃、交易快速增长的国家。在并购的决策和实施中，税收是企业不可忽视的重要考虑因素，如何依法纳税并主动地利用税收杠杆将企业并购的各个环节同减轻税负结合起来以谋取最大的经济利益，已成为企业经营理财的重要组成部分，这既是企业的权利，也是企业在全球性竞争中获胜的客观需要。本文从并购的概念和税收筹划的动因入手，分别从并购目标企业的选择、交易方式的选择、融资方式的选择、会计处理方法的选择等并购涉及的各环节阐述了具体的税收筹划方法和原理，并通过联想公司收购IBM全球PC业务的个案分析，为其它企业在并购环节中如何进行税收筹划提供一定借鉴和思路。

关键词：企业并购；税收筹划；并购环节

Initial Analysis on Tax Planning in Enterprise

本科毕业论文 第II页

Merger and Acquisition

Abstract

In recent years, rapid economic growth and continuous improvement in the capital market caused acquisition market prosperity. China is becoming the Asia-Pacific region Merger trading was active, the rapid growth in the country. In the process of enterprise merger tax planning must be considered an important issue. Hence it is necessary for enterprises to take advantage of the lever of tax to reduce their tax burden as much as possible within the tax law in order to reach the largest profit after tax. How to pay taxes in accordance with the law and utilize the tax lever voluntarily to combine each link of enterprise M&A with lessening the burden of taxation to seek the greatest economic benefits has already become one of the important components of corporation finance . This is not only the right of the enterprises but also the desirability for the enterprises to win in the global competition.This paper introduces the concept of M&A and tax planning factors,And then mainly analyzes the corresponding basic theory of tax planning and supply with Lenovo's purchase of IBM PC business typical sample cases so as to make the methods of tax planning be more feasible or referential. Namely: （1） Choose the objective enterprise to merge; （2） Choose the transaction method of merging; （3） Choose the way of funding; （4） Choose the accounting treatment method of merging.

Keywords: Mergers and Acquisitions；Tax Planning；Links of M&A

本科毕业论文 第III页

目 录

第1章 前言 ................................................................................................... 1 第2章 企业并购中的税收因素分析 ........................................................... 3

2.1 企业并购概述 .................................................................................. 3 2.2 企业并购中税收筹划的动因 .......................................................... 4 2.3 企业并购中税收筹划的效益与风险分析 ...................................... 6

2.3.1 成本效益分析 ....................................................................... 6 2.3.2 风险分析与控制 ................................................................... 7

第3章 企业并购环节中税收筹划的主要方法 ........................................... 9

3.1 并购目标选择的税收筹划 .............................................................. 9

3.1.1 并购类型的选择 ................................................................... 9 3.1.2 目标企业所在地的税收筹划 ............................................. 10 3.1.3 注册资金类型的税收筹划 ................................................. 13 3.1.4 经营状况的选择 ................................................................. 13 3.2 出资方式选择的税收筹划 ............................................................ 14

3.2.1 现金收购 ............................................................................. 15 3.2.2 股票收购 ............................................................................. 15 3.2.3 综合证券收购 ..................................................................... 16 3.3 融资方式的税收筹划 .................................................................... 17 3.4 会计政策选择的税收筹划 ............................................................ 18

3.4.1 购买法 ................................................................................. 18 3.4.2 权益法 ................................................................................. 19

第4章 案例分析 ......................................................................................... 21

4.1 案例简介 ........................................................................................ 21

本科毕业论文 第IV页

4.2 案例分析 ........................................................................................ 22

4.2.1 并购类型选择的税收筹划分析 ......................................... 22 4.2.2 目标企业经营状况选择的税收筹划分析 ......................... 22 4.2.3 企业出资方式的税收筹划分析 ......................................... 23 4.2.4 企业融资方式的税收筹划分析 ......................................... 24 4.3 案例启示和借鉴 ............................................................................ 24 第5章 结论 ................................................................................................. 26 参考文献 ....................................................................................................... 27 致谢 ........................................................................................................ …… 此处隐藏：2541字，全部文档内容请下载后查看。喜欢就下载吧 ……