集团企业并购中的税收风险及其防范  

Tax risks and prevention measures in the M&A process of group enterprises

作　　者：刘冰[1] 

机构地区：[1]中国黄金集团公司

出　　处：《黄金》2013年第2期1-3,共3页Gold

摘　　要：对于集团企业来说,并购往往是其战略规划中的关键部分,成功的并购能够给企业发展带来巨大的推动作用。但是,高收益同时也带来了高风险,并购的资金成本、整合成本、财务风险、税收风险等都有可能使企业付出巨大的代价。其中,税收风险是影响并购成本的一个重要方面,集团企业必须引起重视。文中主要从税收政策的遵从风险,税收政策的适用风险,税收政策的变化风险,企业并购的交易风险4个方面对并购业务涉税风险进行了分析。提出了企业并购业务税收风险的防范对策。As a very important part of strategic planning of a group enterprise, successful mergers and acquisitions （M＆A） will remarkably accelerate the development process of a company. But as a matter of fact, high profits go hand in hand with high risks which include capital cost, integration cost, financial risks and tax risks and so on. Among them, tax risks stand out. In the paper, risks concerning M＆A process are elaborated from such aspects as obedience risks, application risks and change risks of tax policies and transaction risks of M＆A. Based on that prevention meas- ures are put forward.

关 键 词：企业并购 税收风险 风险控制 

分 类 号：TD9[矿业工程—选矿]