论文总字数：21964字

摘 要

到目前，经济全球化不断扩张，我国经济实力也随之逐步提升。为了与我国经济的迅猛发展相匹配、扩大生产经营领域、增加企业核心竞争优势，并购重组就成关键点。而且企业所得税是企业日常生产经营活动所需负担的必要成本。近年来我国税收制度不断完善、企业对税收筹划重要性意识不断加深，企业渐渐重视税收筹划了。本文研究目的是降低企业并购重组的税务开销，实现企业经济利益最大化，达到节税的功效。

本文是从并购重组、税收筹划、企业所得税税收筹划等角度分析，通过文献分析法、描述性分析法与案例分析法相结合的方法，研究企业并购重组中所得税税收筹划遇到的问题，提出相应解决方案。

本文研究发现企业必须合理合法合规，从成本与盈利考虑进行分析，从整体角度综合考虑多方面影响因素，根据不同问题采取相应的税收筹划方法，才能有效减轻企业税负，达到节税目标。

关键词：并购重组；企业所得税税收筹划；税收筹划；节税

Enterprise Merger And Acquisition Income Tax Planning Problem And Optimization Scheme

Abstract

In recent years, with the continuous expansion of economic globalization, China"s economic strength has gradually increased. To match the rapid development of China"s economic level, expand the scale of production, increase the competitive advantage of enterprises, mergers and acquisitions has become the top priority. And the enterprise income tax is the main financial cost of daily production and business activities. In recent years, with the continuous improvement of China"s tax system and the deepening awareness of tax planning, enterprises pay more attention to tax planning. The purpose of this paper is to reduce the cost of corporate mergers and acquisitions, to achieve the maximum economic benefits of corporate mergers and acquisitions, to achieve the tax saving effect.

This paper is from the analysis of mergers and acquisitions, corporate income tax, tax planning point of view, through the literature analysis method, descriptive analysis and case analysis, the problems encountered in the restructuring of the income tax planning of mergers and acquisitions of enterprises, put forward the corresponding solutions.This study found that the enterprise must reasonable legal compliance, from the cost and profit considerations are analyzed, from the perspective of the overall consideration of many factors, take the corresponding tax planning methods according to different problems, in order to effectively achieve the goal of reducing the corporate tax, tax. Up to now, with the continuous expansion of economic globalization, China"s economic strength has gradually increased. In order to match the rapid development of China"s economic level, expand the scale of production, increase the competitive advantage of enterprises, mergers and acquisitions has become the top priority. And the enterprise income tax is the main financial cost of daily production and business activities. In recent years, with the continuous improvement of China"s tax system and the deepening awareness of tax planning, enterprises pay more attention to tax planning. The purpose of this paper is to reduce the cost of corporate mergers and acquisitions, to achieve the maximum economic benefits of corporate mergers and acquisitions, to achieve the tax saving effect. This paper is from the analysis of mergers and acquisitions, corporate income tax, tax planning point of view, through the literature analysis method, descriptive analysis and case analysis, the problems encountered in the restructuring of the income tax planning of mergers and acquisitions of enterprises, put forward the corresponding solutions.

This study found that the enterprise must reasonable legal compliance, from the cost and profit considerations are analyzed, from the perspective of the overall consideration of many factors, take the corresponding tax planning methods according to different problems, in order to effectively achieve the goal of reducing the corporate tax, tax.

Key words: Mergers and acquisitions;Corporate income tax;Tax planning;Tax saving

目录

摘要........................................................................................................................................................................................I

Abstrac..................................................................................................................................................................................II

第一章　绪论......................................................................................................................................................................1

1.1 研究背景及意义......................................................................................................................................................1

1.2研究思路及方法.......................................................................................................................................................1

1.3 研究内容及框架......................................................................................................................................................1

1.4 创新与不足...............................................................................................................................................................2

第二章 企业并购所得税税收筹划理论分析................................................................................................................3

2.1企业并购重组理论....................................................................................................................................................3

2.2税收筹划理论.............................................................................................................................................................3

2.3企业所得税税收筹划理论........................................................................................................................................4

2.4企业并购所得税税收筹划要点，流程及技术手段..............................................................................................5

2.4.1企业并购所得税税收筹划要点......................................................................................................................5

2.4.2企业并购所得税税收筹划流程......................................................................................................................5

2.4.3企业并购所得税税收筹划技术手段.............................................................................................................5

第三章 企业并购环节所得税税收筹划影响因素分析.................................................................................................7

3.1影响因素分析............................................................................................................................................................7

第四章 我国企业并购所得税税收筹划出现的问题及优化方案..............................................................................8

4.1企业并购所得税税收筹划出现的问题..................................................................................................................8

4.2问题成因.....................................................................................................................................................................8

4.3优化方案.....................................................................................................................................................................8

第五章企业并购所得税税收筹划综合案例分析.........................................................................................................10

5.1 案例概况 （山东如意并购温洲庄吉服饰案例）............................................................................................10

5.2所得税纳税筹划案例分析.....................................................................................................................................10

5.3 案例研究结论，优化方案及启示.......................................................................................................................11

结论.....................................................................................................................................................................................12

致 谢.............................................................................................................................................................................13

参考文献（References）..................................................................................................................................................14

第一章 绪 论

1.1 研究背景及意义

研究背景： 近年来，我国经济水平在迅猛提升。为了在短期内实现国家经济水平迅猛发展、扩大生产规模、增加企业竞争优势，并购重组就成为主要途径了。企业在进行生产经营活动时，就必须多考虑利益最大化，所以合法、合规的减轻企业税负、降低企业税务风险就越来越重要了。企业所得税是企业日常生产经营活动所需负担的主要财务成本。但是目前企业所得税涉及的我国税收优惠政策较多、涉及的知识点也较多，在这种情况下，企业并购重组中的所得税税收筹划就显得格外重要了。

研究意义：本课题通过研究与分析来存在问题、制定相应的税收筹划方案，从而降低企业并购重组的税务开销，实现企业并购重组中利益最大化，达到节税的功效。

1.2研究思路及方法

研究思路：本文一共由六部分组成。第一章绪论，介绍本文的研究背景、意义、目的，思路方法，内容、框架，创新与不足；第二章主要介绍了企业并购重组中所得税筹划的理论基础，先对三个主要概念：“并购重组” 、“税收筹划”“企业所得税税收筹划”进行动因分析、基本特征、表现形式，接着介绍企业所得税税收筹划的过程、重点及手段，这也为后半部分提及的税收筹划方案夯实基础；第三章对企业并购重组中所得税税收筹划的影响因素进行分析；第四章根据企业并购重组中所得税税收筹划过程出现的问题进行分析，具体步骤是从其影响因素上寻找解决问题的关键所在，并据此提出相应的解决方案；第五章结合案例，以山东如意公司并购庄吉服饰为例，通过研究数据对企业并购重组中所得税进行近一步优化的税收筹划；第六章为提高企业税收筹划能力提出了建议，并总结企业并购重组中所得税税收筹划的要点。

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