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论文编号：	5443
作者编号：	2120102756
上传时间：	2013/6/8 0:11:22
中文题目：	公开发行前资产重组活动中的税务筹划研究——以A公司为例
英文题目：	Tax planning in the assets restructuring before public offering——With the model of company A
指导老师：	王志红
中文关键字：	公开发行,资产重组,税务筹划,盈余管理
英文关键字：	public offering, assets restructuring, tax planning, earnings management
中文摘要：	公开发行并上市是企业做大做强的重要途径,特别是在当前债务融资成本 居高不下的国内市场,公开发行并进行股权融资对企业的发展具有重要的意义。 但在企业准备公开发行的过程中,为了更好的符合上市要求,突显投资价值, 吸引更多的投资者,很多企业需要在公开发行前对其资产进行重组。在重组过 程中,税收属于不请自来的第三者,如何有效的减少税费支出,降低重组成本 对企业而言有着重要的意义。 不同于一般经营活动,公开发行前资产重组活动中的税务筹划因其特殊的 目的与背景,在筹划的过程中有着需要特别考虑的地方。公开发行前资产重组 中的有效税务筹划不仅要保证企业完成既定重组目标,降低重组成本,还要考 虑到其对筹资活动中增加企业价值的影响。 论文首先从资产重组及税务筹划的基本理论入手,结合国内公开发行市场 的基本现实,分析得出了公开发行前资产重组中税务筹划的特点及其研究的意 义。论文还通过对具体案例的研究,进一步形象地突出了公开发行前资产重组 中税务筹划工作的特殊性及复杂性。案例研究过程中,论文充分考虑了资产重 组的战略目标——公开发行并上市,并在此基础上考虑了盈余管理等复杂因素 对税务筹划活动的影响,增强了的研究意义与应用价值。 论文认为税务筹划不是一项独立的经济工作,它必须建立在为更高层级经 济目标服务的基础上,否筹划则便失去了方向与意义。 由于税务筹划研究受税收政策变动的影响较大,加之我国目前正处于财税 改革的进程之中,其中财政部、国家税务总局《关于企业重组业务所得税处理 若干问题的通知》(财税【2009】59 号)中企业重组特殊纳税处理的引入和《企 业会计准则(2006)》中关于公允价值计量及同一控制下的企业合并的规定,对 企业资产重组及税务筹划活动的方式、方法选择有着非常重大的影响。研究过 程中,论文对此相关内容作了重点的分析与讨论。
英文摘要：	Public offering is an important way for enterprises to be stronger and more competitive. Especially, in the domestic market with the high cost of debt, public offering significance to the development of enterprises. In order to meet the listing requirements of public offering, and to attract more investors with highlighted investment value, many companies need to restructure their assets before the public offering. In the restructuring process, taxes are uninvited third party, how to reduce the taxes and lower the restructuring costs has great significance to enterprises. Because of the special purpose and background, tax planning in the assets restructuring before public offering is different from business activities, which need special consideration in the planning process. Tax planning in the assets restructuring before public offering not only lowers the restructuring costs, but also need to take account of the impact of the corporate value increasing in the financing activities. The research starting from the basic theory of asset restructuring and tax planning, with domestic public offering market taking into account, and get the characteristics and significance of the tax planning in the assets restructuring before public offering. And then, with the case study, the thesis highlight the particularity and complexity of the tax planning in the assets restructuring before public offering. In the case study, the public offering objectives in assets restructuring, the impact of earnings management or other complex factors in the activities of tax planning have been fully considered, enhance the meaning and application value of the thesis. The thesis argues that tax planning is not an independent economic work, it must be built in the foundation of servicing the higher-level economic target, otherwise, the planning work would be lost the direction and meaning. Tax planning study supposed to be influenced by the changes of tax policy, and China is currently in the process of accounting and taxation reforms. The special tax treatment introduced by "The notice which deal with a number of questions about the corporate restructuring business income tax" (Cai Shui [2009] No. 59) issued by the Ministry of Finance and State Administration of Taxation, and the bussiness combinations under the same administration and fair value measurement methods introduced by CAS 2006 have great influence in assets restructuring and tax planning activities, and which is the focus of the analysis and discussion in the issue.
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