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随着中国市场的进一步开放,竞争将更加激烈,越来越多的企业意识到并购是实现企业快速扩张的一种重要方式。而在并购过程中的税收筹划,不仅可以降低企业并购的成本,实现并购的最大效益,甚至可以影响企业并购后的兴衰存亡。税收筹划作为一种经济行为,在寻求企业利益的同时,必然也会产生相应的成本、费用,因此,税收筹划应遵循成本效益原则,即有效税收筹划原则。有效税收筹划不仅要降低企业的税收成本,还要努力降低税收筹划的非税成本。非税成本因其隐蔽性、间接性而容易被忽视,因而可能使税收筹划的成本(损失)大于其收益。非税成本的形成原因较多、其构成也比较复杂。本文主要探讨了非税成本的基本含义及其内容、非税成本的成因、非税成本的规避。
With the further opening up of the Chinese market, the competition will become more intense. More and more enterprises are aware that M & A is an important way to realize the rapid expansion of the enterprise. Tax planning in the process of mergers and acquisitions can not only reduce the cost of mergers and acquisitions and maximize the benefits of mergers and acquisitions, but also affect the rise and fall of mergers and acquisitions. Tax planning as an economic act, while seeking for the benefit of the enterprise, will inevitably produce corresponding costs and expenses. Therefore, tax planning should follow the principle of cost-effectiveness, that is, the principle of effective tax planning. Effective tax planning should not only reduce the tax costs of enterprises, but also strive to reduce tax planning non-tax costs. Non-tax costs are easily overlooked due to their covertness and indirectness, which may result in tax planning costs (losses) greater than their returns. The formation of non-tax costs for many reasons, its composition is also more complicated. This paper mainly discusses the basic meaning and content of non-tax costs, the causes of non-tax costs and the avoidance of non-tax costs.