关于企业重组的纳税筹划研究

发布时间：2018-04-02 12:30

本文选题：企业重组　切入点：纳税筹划　出处：《广东财经大学》2014年硕士论文

【摘要】：企业重组作为一项重要的经济活动，对企业的存续乃至国民经济的发展壮大都起到了不容忽视的作用，为了最大程度地发挥出企业重组的促进作用，国家通过制定各种政策对企业重组进行指引与规范，，但是有关企业重组的相关政策与法规种类多、变化快，增加了企业重组纳税筹划的难度系数，所以本文即以企业重组不同方式划定范围，从基本原理的阐述入手，结合相应的重组程序及税收法规政策，主要发掘企业重组各方式中税收筹划的要点，并加入相应的小案例，运用比较分析方法，量化计算各方案的税收成本选取最佳方案，另外还特别引入了珠海某企业的吸收合并方案作为实体案例进行分析，做到将理论与实际相结合，剖析重组中的各种复杂状况，总结出企业重组纳税筹划的一般流程及注意事项，帮助企业用活税收政策。从本文的企业重组纳税筹划实践研究中可以发现，企业必须站在全局性的高度进行有利于企业长远发展的税收筹划，虽然我国在该领域内的税收法规政策一直在不断地改进，但仍然有许多不能兼顾到的地方，因此建议企业一定要把握好税收政策的相关规定，尤其是要灵活运用税收优惠政策，比如投身于国家鼓励的行业、选择合适的投资地点，拓宽筹划空间，赢得筹划效益。
[Abstract]:As an important economic activity, enterprise reorganization plays an important role in the survival of enterprises and even in the development and growth of the national economy.The state guides and standardizes the reorganization of enterprises by formulating various policies. However, there are many kinds of related policies and regulations related to the reorganization of enterprises, which change rapidly, thus increasing the coefficient of difficulty in tax planning for the reorganization of enterprises.Therefore, this paper delimits the scope by different ways of enterprise reorganization, starting with the elaboration of basic principles, combining the corresponding reorganization procedures and tax laws and regulations, mainly excavating the main points of tax planning in the various ways of enterprise reorganization, and adding the corresponding small cases.Using the method of comparative analysis, the paper quantifies the tax cost of each scheme to select the best scheme. In addition, it also introduces the absorption and merger scheme of a certain enterprise in Zhuhai as an entity case to analyze, so as to combine theory with practice.This paper analyzes the complex situation in the reorganization, summarizes the general process and matters needing attention of the tax planning for the reorganization of the enterprise, and helps the enterprise to use the tax policy.From the practical research of tax planning of enterprise reorganization in this paper, it can be found that enterprises must carry out tax planning in favor of the long-term development of enterprises from the perspective of overall situation, although the tax laws and regulations in this field have been continuously improved in our country.However, there are still many areas that cannot be taken into account. Therefore, it is suggested that enterprises must grasp the relevant provisions of tax policies, especially the flexible use of preferential tax policies, such as taking part in industries encouraged by the state and choosing suitable investment sites.Widen planning space, win planning benefit.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F275.4;F812.42

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