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众所周知,税收筹划对企业综合实力的提升以及税收经济杠杆作用的充分发挥等具有关键的影响。现阶段,对企业并购过程中税收筹划现象的不重视、并购环节中税收筹划对策的不合理、税收筹划方案的实践性缺乏等是国内企业并购税收筹划出现的几个主要问题。因此,本文从企业并购过程中税收筹划的作用、税收筹划的相关问题及解决措施等方面展开了论述。
As we all know, tax planning has a crucial impact on the improvement of the overall strength of enterprises and the full play of the leverage of the tax economy. At this stage, the lack of attention to the tax planning phenomenon in the process of mergers and acquisitions, the irrationality of taxation planning in mergers and acquisitions, and the lack of practicality in tax planning schemes are some of the major problems in the tax planning of M&As in domestic companies. Therefore, this article discusses the role of tax planning in the process of mergers and acquisitions, related issues of tax planning, and solutions.