联系我们

论文查询结果	返回搜索

论文编号：	2506
作者编号：	2220080630
上传时间：	2010/6/11 9:35:16
中文题目：	中国企业并购中的税收问题研究
英文题目：	Study on China M & A Tax Problems
指导老师：	张晓农
中文关键字：	企业并购、并购税制、应税并购、免税并购
英文关键字：	Corporate mergers and acquisitions, M & A tax, taxable acquisitions, tax-free mergers and acquisitions
中文摘要：	企业并购作为一项比较复杂的资本运作行为，会涉及到一系列的税收法律问题，包括被并购方转让资产涉及的流转税与所得税的征收管理、并购方取得被并购方资产的计税基础的确定及对被并购方纳税属性的继承等方面。此外，税收成本也是企业并购中应该考虑的重要成本之一，其在并购决策中是不可忽视的重要因素。税收作为国家调控经济的手段，会对企业的并购行为产生影响，税收效应特别是税收优惠政策的运用是企业并购中需要着重考虑的。 从总体上看我国目前并购的税收政策基本符合我国国情和国际发展趋势的，但在税法的结构体系和具体制度设计及实施方面仍存在很多不足。尽早完善与我国并购相关的税收法律制度有助于规范企业间的并购行为，引导企业的并购方向，促使资源的合理配置和优化。 本文主要分六个部分。第一部分是引言，介绍了本文的选题背景、选题意义及研究框架；第二部分对企业并购进行了介绍，包括企业并购的涵义、支付方式以及企业并购的相关税收理论分析；第三部分介绍了应税并购的税收政策，包括应税并购的动因、税收要素及中国和美国应税并购的税收政策；第四部分介绍了免税并购的税收政策，通过对国外主要发达国家的免税并购的税收政策和我国免税并购税收政策的对比介绍，为我国免税并购税收政策的进一步完善提供借鉴；第五部分论述了我国企业并购税制中存在的问题，主要从税收政策方面、税收征管方面、税法与其他法律协调方面进行了介绍；第六部分提出了对我国企业并购税制进行完善的建议，包括完善税收及相关政策方面、转换政府的角色和和职能方面以及加强企业并购相关法律制度协调方面。
英文摘要：	M & A as a more complex behavior of capital operation, will involve a series of tax laws and issues, Including the transfer of assets involved in M & A party turnover tax and income tax management, M & M side by side on the properties of inheritance tax and so on. In addition, mergers and acquisitions in the tax cost is also important to consider the cost of one of its decision-making in the acquisition is an important factor can not be ignored. Taxation as a means of state regulation of the economy, will affect the behavior of corporate mergers and acquisitions, tax effects of the use of tax incentives in particular is the need to focus on M & A considerations. Overall M & A tax policies in China now basically in line with our national conditions and international trends, but the structure of the tax law system and the specific system design and implementation, there are still many deficiencies. Complete as soon as possible with our acquisition-related tax help to regulate the legal system acquisition activities between enterprises, and guide the direction of corporate mergers and acquisitions, to promote rational resource allocation and optimization. This paper is divided into six parts. The first part is the introduction, this article introduces the research background, significance and research framework topics; the second part of the merger were introduced, including the meaning of mergers and acquisitions, payment and related M & A tax theory; the third part introduced a taxable acquisition of tax policy, including M & A taxable, tax elements and taxable mergers and acquisitions in China and the United States tax policy; fourth part of the tax-free merger of tax policy on foreign acquisitions of major developed countries duty-free tax policy and tax policy, our tax-free mergers and acquisitions contrast that, to our tax-free mergers and acquisitions to further improve tax policy to provide reference; fifth part discusses the M & A Tax Problems, mainly from tax policy, tax administration and tax law with respect coordination of other laws were introduced; the sixth part of the proposed acquisition of Chinese enterprises to conduct comprehensive tax proposals, including improving tax collection and related policies and convert the Government's role and, functional aspects and the strengthening of M & A related to the coordination of the legal system.
查看全文：	预览  下载(下载需要进行登录)