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我国在经济全球化背景中,经济发展速度得以提高,同时,企业并购重组现象也相应增多,利用此方式实现结构优化、竞争力增强,在此期间,税收筹划的合理性还能起到成本降低的作用,以此提高企业利润空间。本文先是对并购重组的内涵和分类进行介绍,然后介绍税收筹划的内涵和特征,之后分析了并购重组中税收筹划的注意事项,最后重点探究了并购重组中税收筹划的有效方法,以此提高企业并购效益,强化企业发展实力。
In the background of economic globalization, China’s economic growth rate can be increased. At the same time, the phenomenon of mergers and acquisitions and reorganizations of enterprises has also increased correspondingly. With this approach, structural optimization and competitiveness have been enhanced. During this period, the rationality of tax planning can also play a role in reducing costs Role, in order to improve corporate profit margins. This article first introduces the connotation and classification of M & A, then introduces the connotation and characteristics of the tax planning, then analyzes the considerations of tax planning in the M & A and restructuring, and finally explores the effective methods of tax planning in M & A and restructuring so as to improve the enterprise Mergers and acquisitions benefit, strengthen the strength of enterprise development.