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随着社会经济的发展,社会进入以网络与高科技为标志的新的经济时代,面对这样的经济环境,我国正处于产业结构调整与升级的重要阶段进行大规模的并购非常关键。基于企业的战略发展高度,通过并购能够实现战略的重组,继而让企业的经营目标与财务管理目标实现一致,共同作用帮助企业获得更大的优势。企业并购中最重要的成本要素就是税收,怎样在依法纳税的同时利用其产生作用谋取更大的效益是企业经营管理过程中的重要环节。
With the development of society and economy, society has entered a new era of economy marked by the network and high technology. Facing such an economic environment, it is crucial for China to conduct large-scale mergers and acquisitions at an important stage of industrial restructuring and upgrading. Based on the strategic development of enterprises, M & A can achieve strategic reorganization, and then make the business objectives and financial management goals consistent, work together to help businesses get greater advantage. Merger and acquisition of the most important cost element is the tax, how to pay taxes in accordance with the law at the same time make use of its role for greater efficiency is an important part of business management process.