企业并购税收策划案例额分析.doc

桂林成人教育学院毕 业 设 计（论文）题目? 二〇〇年月摘 ?要关键词：bstract Tax planning refers to the taxpayer is not in violation of tax law under the premise, through the production of operating and financial activities of the prior planning and arrangements, to optimize the selection of multiple tax program, access to tax savings or deferred payment of tax benefits, so as to maximize the enterprise value maximization. Along with our country socialist market economy system and the establishment and perfection of Chinas accession to the WTO, tax planning for taxpayers to reduce costs, improve the competitiveness of one of the importanmeans, tax planning will be more and more attention. Tax planning in corporate merger is from taxation angle on the choice of target enterprises, investment way and rational use of preferential tax policies for Merger activities in scientific, reasonable prior planning and arrangements, as far as possible to reduce the enterprise tax cost, realize the business enterprise value maximization. Enterprises in the restructuring of if the tax planning in place, so that enterprises may enjoy tax policies on benefits, reduce the corporate tax burden, on the contrary, if ignore the tax problem, it may bring a lot of troubles, even into tax trap, this has to cause the attention of the decision-makers. In view of this, this article from the perspective of Merger, discuss links in the process of some tax problems, combined with the success of tax planning through the case analysis, and lists a variety of options, select the optimal merging scheme, reduce the enterprise cost, improve the success rate of Merger Key words:Tax planning Enterprise merger and acquisition Case analysis Annex Asset reorganization plan 目 录 摘 ?要 I bstract II 序 言 1 一、企业并购税收筹划 3 （一）企业并购的内涵 3 （二）税收筹划的内涵 4 1. 税收筹划的概念 4 2. 税收筹划的特点 4 3. 进行税收筹划要注意的问题。 5 二、企业并购中税收筹划的实务操作案例及对比分析 6 （一） 股权转让的税收筹划案例： 6 （二） 并购方案税收策划案例： 7 1. 案例概述： 7 2. 并购方案的选择分析。 7 (三) 企业并购以不同的出资方式造成税收差异案例分析。 9 1. 现金收购方式 9 2. 股票收购方式 9 3. 综合证券收购方